Program structure

We are currently reviewing our admission requirements and program structure for the May 2027 intake. This may result in changes to this page. Please continue to monitor our website for updates. More information about the transition to the new CPA Professional program can be found on the CPA Ontario website.

The redesigned GDPA delivers CPA Ontario’s technical competency requirements in an accelerated, applied format — combining faculty-led instruction with hands-on, competency-based learning.

Delivered full-time for 14-weeks starting in May, the program combines five courses, professional workshops and quarter modules to build the technical knowledge and practical skills needed for the evolving business environment.

  • Three days per week: in-class instruction with faculty
  • Two days per week: applied, competency-based learning with teaching assistants

Curriculum

The program is built around seven courses, each mapped to a CPA Ontario technical competency area.

All components of the GDPA program remain subject to approval by CPA Ontario under the new program structure and may be subject to change.

A series of workshops on Professionalism and Business Ethics; Leadership; Communication and Team Building; and Case Analysis to equip students with the essential enabling competencies required for success in professional accounting certification program.

CPA technical competency: Strategy and governance; management accounting strategy and governance

3 units

This course extends the knowledge base of earlier accounting courses and focuses on the integration of accounting issues through case studies. The main objectives of the course are: (1) to discuss and evaluate selected advanced accounting and financial reporting issues, emphasizing fundamental principles and concepts, as well as technical competency; (2) to develop case analysis and writing capabilities; (3) to incorporate other areas of study such as International Financial Accounting Standards (IFRS) and Accounting Standards for Private Entities ASPE), into the accounting context through comprehensive cases.

CPA technical competency: Financial reporting

3 units

This course considers a number of advanced topics concerning both the auditor and the audit profession. It builds on the knowledge of the audit task derived in earlier courses as well as on the technical skills and breadth of knowledge obtained in earlier accounting courses. Since a central feature of accounting in today’s business world is the interaction of accounting professionals with computer-based information systems, topics related to the accountants’ role in the design and implementation of such system will also be discussed.

CPA technical competency: Audit and assurance

3 units

This course is designed to provide students with an advanced conceptual background and analytical tools necessary to evaluate financial statements issued by publicly held enterprises. It focuses on understanding the uses and limitations of both the financial statements and the traditional and non-traditional methods of analyzing them. We will discuss the financial statements, the accounting disclosure rules, the differential effects of alternative accounting principles, and the interpretation of financial information.

CPA technical competency: Financial reporting

3 units

The objective of this course is to provide students with an in-depth understanding and analytical tools necessary for managing the finance of an entity. Topics include evaluating the entity’s financial state; examining the Treasury function; developing and evaluating capital budgeting processes and decisions; determining the value of a business, its tangible and intangible assets; managing financial risk; and evaluating the purchase and expansion or sale of a business.

CPA technical competency: Management accounting and finance

3 units

An objective of this course is to examine an organization’s core competence and how successful organizations exploit their core competence to develop a strategic advantage, with a focus on developing the management accounting skills required in effectively implementing strategies. Another objective of this course is to provide students an understanding of the risk affiliated with an organization, the role of management accounting in mitigating such organizational risk, and developing the strategic management accounting skills required in incorporating risk management to implement strategies effectively.

CPA technical competency: Management accounting strategy and governance

1.5 units

This course looks at best practices and takes a modern approach to reading and interpreting The Income Tax Act. Topics covered include an in-depth examination of the taxation of partnerships and trusts as well as the rules to prevent corporate surplus stripping and capital gains stripping.

CPA technical competency: Taxation

1.5 units

The objective of this course is to build students’ critical enabling competencies and further develop their technical competencies using complex and highly integrative cases. Students will apply their behavioral, analytical, problem-solving, and decision-making skills to complex situations. The course will also focus on the development of professionalism and ethical behaviour as a professional accountant.

CPA technical competency: Audit and assurance; taxation; management accounting