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CGA-Canada PA1 Examination Blueprint
2012/2013
CGA-Canada, 2012 1
Table of Contents
About the Examination Blueprint ......................................................................................................................... 2
PA1 Examination ................................................................................................................................................... 2
PA1 Course ........................................................................................................................................................ 2
Prerequisite Courses for the PA1 Examination .................................................................................................. 3
Competency Weightings ....................................................................................................................................... 3
Structure of the Examination ................................................................................................................................ 5
Examination Competency Coverage ..................................................................................................................... 6
Scoring Model and Evaluation of Candidate Performance ................................................................................... 6
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PA1: Issues in Professional Practice
Examination Blueprint
About the Examination Blueprint
The PA1:Issues in Professional Practiceexamination has been constructed using an examination blueprint
a widely accepted tool used within professions to design certification examinations. CGA blueprints specify
the range of coverage for each examinable competency area, question type (for example, multiple-choice or
constructed response case analysis), number of questions, time limit, scoring model, and method used to
evaluate candidate performance. Candidates are encouraged to use this blueprint to prepare for the PA1
examination.
PA1 Examination
The PA1 examination is comprehensive and integrative. Its purpose is to evaluate the ability of a candidatefor the CGA designation to demonstrate the competencies required for entry to the profession. The focus of
the PA1 examination is on professional practice from the perspective of an accountant externalto the
organization providing assurance, taxation, or business advisory services. The examination provides a valid,
reliable, and fair opportunity for each candidate to demonstrate the competencies expected of a newly-
certified CGA in three broad areas of contemporary accounting practice: Leadership1, Professionalism, and
Professional Knowledge. It assesses a candidates ability to integrate a wide range of professional knowledge
and apply that knowledge, along with ethical considerations, to the practice of accounting and related fields
of management activity. Central to this evaluation is the ability to demonstrate competence in areas such as
leadership, decision making, integrative approach to problem solving, and communicating. The examination
evaluates the candidates ability to fulfill the responsibilities of a financial management professional at all
times in a manner that reflects these professional qualities and skills.
Passing the PA1 examination is part of the education, experience, and examination requirements for
certification.
PA1 Course
The PA1 course is intended, primarily, to help candidates prepare for the PA1 examination. In addition, the
course aims to further develop candidates professional qualities and skills. The course includes a series of
assignments that emulate questions and cases typical of those found on the PA1 examination. The
assignments provide opportunities to practise analyzing and responding to cases. As one of the main
purposes of the course is to build candidatesskills in analyzing cases and demonstrating competence, for the
course assignments, the competencies are organized into six groups: Financial Accounting and Reporting,
Assurance and Other Related Services, Taxation, Ethics and Trust, Core-related competencies, and
Professional qualities and skills. On the assignments, candidates are assessed on individual competencies,
which are aggregated by group in order to guide candidatesstudy and preparation efforts. This evaluation
method is used to qualify candidates for writing the PA1 examination and is slightly different than the
evaluation method used in the PA1 examination. The Introduction to PA1course module contains more
information on how to best use the PA1 course to prepare for the PA1 examination.
1Leadership, Professionalism, and Professional Knowledge represent the three broad groups o f competencies outlined in the CGA competency framework.
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Prerequisite Courses for the PA1 Examination
The examination has the following course prerequisites:Accounting Theory & Contemporary Issues (AT1),
External Auditing(AU1),Corporate Finance Fundamentals (FN1),Financial Accounting: Advanced
Consolidations & Advanced Issues (FA4),Advanced Management Accounting(MA2), and Personal and
Corporate Taxation (TX1). Integration and application of the technical knowledge assessed in these courses
will be examined in the PA1 examination. The PA1 examination also requires that candidates be current with
professional material such as applicable accounting standards, the Canadian Income Tax Act with
Regulations, and the CGA-Canada Code of Ethical Principles and Rules of Conduct.
Competency Weightings
For assessment purposes, the PA1 examinable competencies are organized into three categories:
core competencies;
core-related competencies; and
professional qualities and skills.
Core and core-related competencies comprise all of the Professional Knowledge competencies, as well ascompetencies in Ethics and Trust. Core competenciesare from the areas of Financial Accounting and
Reporting; Assurance and other related services; Taxation; and Ethics and Trust. Core-related competencies
are drawn from Management Accounting; Finance and Financial Planning; Business Environment; and
Information Technology.
Professional qualities and skills comprise Leadership (Strategic and Organizational Leadership; Organizational
Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder Focus;
Communication; Integrative Approach; Problem Solving; Professional Self-evaluation).
Table 1 shows the competency area percentage weightings for the PA1 examination. For professional
qualities and skills, there is no set percentage weighting; candidates are required to demonstrate these
qualities and skills in a manner applicable to their role in specific cases. For core and core-relatedcompetencies, the weightings represent the approximate percentage of competencies associated with each
area on an examination. The ranges are designed to provide flexibility in building the examination; they
reflect the relative importance of these competency areas to the work of a professional accountant in the
context of providing assurance, taxation, and business advisory services. Table 1 also includes a sample of
competencies associated with each competency area.
Table 1: PA1 Blueprint Weightings
Competency Area Sample CompetenciesPercentage
Weighting
Professional
qualitiesandskills Leadership;
Stakeholder focus;
Communication;
Integrative approach;
Problem solving;
Professional self-
evaluation
Preparing information in formats appropriate for
specific purposes; communicating in a clear and
concise manner; managing the expectations of
clients and stakeholders; applying an integrative
approach to problem solving; committing to
continuous self improvement; and advising on issues
of corporate governance.
All cases require
candidates to
demonstrate
professional
qualities and skills
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Structure of the Examination
The PA1 examination consists of multiple-choice questions and constructed response questions (two short
case analyses and a comprehensive case analysis), as described in Table 2. Twenty of the multiple-choice
questions are operational; that is, candidates responses are scored and contribute to their overall
performance evaluation. Up to five additional questions are pre-test questions; that is, they are included for
pre-test purposes only. Accordingly, while candidates responses are scored on these pre-test questions, their
scores on these questions do notcontribute to a candidates overall performance.
Cases are developed to reflect realistic and typical scenarios faced by newly-certified accountants providing
assurance, taxation, or business advisory services. Cases may contain exhibits that represent the types of
information that a candidate would realistically be presented with in the given situation. These exhibits may
take the form of financial statements; notes to the statements; notes from a meeting with the client,
colleague, or a third party; or other source documents.
For both types of cases, candidates are expected to clearly demonstrate their ability to integrate and apply
professional knowledge to the specific facts of the case and to demonstrate the professional qualities and
skills required to produce a recommendation. The short case analyses are more focused and assess fewer
competencies than the comprehensive case analysis.
Table 2: PA1 Examination Structure
Item Type Description
Approximate
Number of
items
Suggested
time limit
Multiple choice
Multiple-choice questions require candidates to
select from a set of given options. The questions
require professional knowledge and may require
analysis, synthesis, evaluation, or application of
professional judgment.
20254045
minutes
Short case analysis
A short case analysis requires candidates to focus
on and respond to analytical and integrative
aspects of the case. Candidates are expected to
perform an analysis of the factors in the case,
including identifying and evaluating issues,
outlining alternative actions and solutions, and
presenting recommendations, advice, or
conclusions.
2
4555
minutes
per case
Comprehensive caseanalysis
The comprehensive case analysis requires
candidates to perform an in-depth analysis of the
factors in the case, including identifying and
evaluating issues, outlining alternative actionsand solutions, and presenting recommendations,
advice, or conclusions. The comprehensive case
is usually of significant breadth, depth, and
complexity.
1 90110minutes
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Examination Competency Coverage
The CGA competency framework outlines 130 specific competencies that are considered by the CGA
Association to be essential qualifications of a newly-certified professional accountant. A competency is a
specific behaviour whereby a professional applies knowledge, skills, and/or professional values. The CGA
competencies were validated by a practice analysis survey of CGAs. They cover 17 subject areas: financial
accounting and reporting; management accounting; assurance and other related services; finance and
financial planning; business environment; information technology; taxation; strategic and organizational
leadership; organizational effectiveness; individual and team leadership and development; ethics and trust;
stakeholder focus; communication; integrative approach; problem solving; professional development; and
professional self-evaluation. The framework also outlines the required proficiency level for each competency
(Level A: Mastery; Level B: Comprehension; and Level C: Awareness).
The PA1 examination is designed to assess a critical sample of the competencies found in the CGA
competency framework. All of the examinable competencies, along with their required proficiency levels, are
listed in Table 3.
Scoring Model and Evaluation of Candidate Performance
A decision about a candidates Pass or Fail status is based on the evaluation of the candidates performance
across all competencies within the examination. A standard setting process is used to determine a single
passing point for the examination.
Each multiple-choice question assesses only one core or core-related competency; performance on these
competencies is assessed as either competent (correct response selected) or not competent (incorrect
response selected). Each case analysis question assesses multiple competencies within the areas of core and
core-related competencies. Candidate performance on core and core-related competencies is assessed using
performance level ratings ranging from 0(the candidates responsefails to addressthe competency) to 4
(the candidates response exceeds the level expected of a newly-certified accountant). Each case also
assesses professional qualities and skills. For each professional quality and skill assessed in a case, candidates
are evaluated on whether or not they demonstrated the professional quality or skill in a manner that meets
the level expected of a newly-certified accountant.
A candidates overall examination performance is primarily basedon performance on core and core-related
competencies, with consideration given to performance on professional qualities and skills.
Table 3: Examinable Competencies for the PA1 Examination2
PROFESSIONAL QUALITIES & SKILLS
Proficiency LevelA=Mastery
B=Comprehension
C=Awareness
Stakeholder Focus
PR:SF:01 Anticipates and meets the needs and expectations of internal and external
stakeholders (develops a sound understanding of the organization and its
business environment, determines what information is needed by various
stakeholders, seeks feedback from various stakeholders, provides relevant
and timely information for decision making)
A
2There is overlap in the competencies to be demonstrated on both the PA1 and PA2 examinations, as is the case in practice.
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Communication
PR:CM:01 Selects an appropriate medium to convey information, ideas, and results
considering the need for confidentiality and privacyA
PR:CM:02 Prepares information in formats appropriate for specific purposes (audit
reports, memos, management letters, consulting reports, financial
reports)
A
PR:CM:03 Communicates information in a timely, clear, and concise manner
(explains quantitative and qualitative information in language adapted to
various stakeholders)
A
PR:CM:04 Projects a professional image in communications A
Integrative Approach
PR:IA:01 Aggregates information from a variety of sources and perspectives to
assess the impact of issues on the organization (obtains multiple opinions
when evaluating contentious issues and reconciles these various opinions)
A
PR:IA:02 Evaluates the interrelationship of an issue on different functions of the
organization and applies concepts and approaches within and across
functional areas to develop integrative solutions (coordinates the relevant
accounting, assurance, finance, information technology, and taxation
implications of events and transactions)
A
PR:IA:03 Evaluates implications and assesses the appropriateness of solutions
beyond the immediate or short term (considers potential impact of
decisions on other systems and processes, such as internal controls,
impact on other departments, or other functional areas)
A
Problem Solving
PR:PS:01 Defines the scope of the problem A
PR:PS:02 Collects, selects, verifies, and evaluates information relevant to the
problem
A
PR:PS:03 Integrates and analyzes data for patterns, relationships, and trends A
PR:PS:04 Generates and evaluates alternative solutions A
PR:PS:05 Creates final recommendations, including an action plan A
Professional Self-evaluation
PR:SE:01 Acts within the scope of professional competence (does not attempt to
provide expert advice in areas of specialized knowledge outside own
capabilities and qualifications)
A
PR:SE:02 Knows when and how to refer to other professionals and experts (seeks
advice or refers clients in areas such as law, IT, financial instruments,
international business development)
A
PR:SE:03 Applies professional skepticism (maintains an inquisitive mind that isvigilant for potential misstatements, considers where problems are likely
to arise and monitors these areas)
A
Leadership: Strategic and Organizational Leadership
LD:SO:02 Evaluates the organizations strengths, weaknesses, opportunities, and
threats (reputation, process, finances, human resources, location, brand
recognition, competition)
A
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LD:SO:04 Evaluates and advises on the impact of specific changes in strengths,
weaknesses, opportunities, and threats (credible reputation, high
employee turnover, competitor going out of business, new competitor
entering market)
A
LD:SO:06 Develops, implements, and updates the organizations operational plan in
alignment with the strategic plan (business, financial, and IT plans; pricing
and market share strategies; customer satisfaction; quality control;
product innovation)
B
LD:SO:07 Communicates the requirements and expected performances of the
organizations operational plan to all key stakeholders (key steps,
milestones, resource requirements)
A
Leadership: Organizational Effectiveness
LD:OE:01 Analyzes and evaluates results and information from business activities
and processes against objectives and benchmarks, and advises on further
action (conducts and reports on gap analysis)
A
LD:OE:02 Designs, evaluates, and reports on internal control systems to ensure
organizational effectivenessA
LD:OE:03 Advises on issues of corporate governance (audit committee
independence, executive compensation, directors liability, board
accountability)
A
LD:OE:04 Conducts business process reviews of existing systems, processes, and
controls within the organization (identifies, recommends, and evaluates
enhancements, including policy, program, and process changes to effect
cost containment and/or productivity improvements)
A
Leadership: Individual and Team Leadership and Development
LD:IT:04 Solicits and acts on input from individuals and teams in order to optimize
individual and team effectiveness (fosters free exchange of ideas, reserves
judgment, explains reasons for final decisions)
A
LD:IT:05 Evaluates performance of individuals and teams and provides timely and
constructive feedbackA
CORE COMPETENCIES
Financial Accounting and Reporting
PK:FA:01 Formulates, analyzes, and processes transactions in accordance with
applicable professional standards (standards for not-for-profit, public and
private corporations, and the public sector)
A
PK:FA:02 Evaluates, interprets, and advises on accounting policies and procedures in
accordance with professional standards (standards for not-for-profit,public and private corporations, and the public sector)
A
PK:FA:03 Researches, evaluates, and advises on the appropriate accounting
treatment for complex transactions (step-by-step acquisitions, fair value
determinations, encumbrances, endowment trusts, financial instruments)
A
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PK:FA:04 Implements and updates accounting policies and procedures in
accordance with professional standards (appropriate accounting policies
for amortization and inventory valuation, revenue recognition, and
capitalization)
A
PK:FA:05 Interprets and advises on the organizations reporting obligations
(determining appropriate basis of accounting, determining required
reporting to shareholders and to government and regulatory agencies)
A
PK:FA:06 Ensures the preparation of timely, reliable, and relevant financial
information (financial system design, quality control systems for financial
reporting, internal controls)
A
PK:FA:07 Develops policies and procedures for documenting and maintaining
supporting information for transactions and events (record retention
policy, preservation of the audit trail)
A
PK:FA:08 Prepares financial statements and related disclosures appropriate for
external users and in compliance with regulatory standards (interim
financial statements, pro forma statements, environmental impact, long-
range forecasts, management discussion and analysis [MD&A])
A
PK:FA:09 Develops, prepares, analyzes, and interprets relevant financial and non-
financial performance measures (comparative financial results, trend/
ratio/industry analysis, key performance indicators)
A
PK:FA:12 Evaluates and advises on financial accounting and related systems (cash
management, accounts payable, accounts receivable, credit control,
inventory)
A
Assurance and Other Related Services
PK:AS:01 Evaluates and consults on the organizations internal and external
reporting needs and related assurance requirements (level of assurance
required, attestation versus direct reporting audit, review or compilation
engagement, special report engagement)
A
PK:AS:02 Determines and advises on whether to accept an engagement consistentwith professional standards (evaluates potential clients, communicates
with predecessor auditor, checks for conflict of interest)
B
PK:AS:03 Determines the scope of the engagement or management audit (contents
of engagement letter, client expectation, limitations on scope, timing,
sign-offs)
B
PK:AS:04 Evaluates risks and business issues (nature of organization, control
environment) to determine their impact on the engagement or
management audit (extent, materiality, nature, and timing of
engagement)
A
PK:AS:05 Develops a plan for the engagement or management audit (staffing, use of
specialists, time budget, technological tools, timing of the engagement,
timing of the management audit)
B
PK:AS:06 Develops and/or modifies procedures for the engagement or management
audit (prepares review or audit procedures, modifies audit procedures in
the presence of fraud risk factors or known errors)
A
PK:AS:07 Executes the engagement or management audit in accordance with
professional standards (understands the purpose of the selected
procedures, completes audit procedures as intended)
B
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PK:AS:08 Identifies, evaluates, and advises on internal control systems, and
communicates weaknesses to the appropriate level of the organization
(financial approval authority, credit control, segregation of duties,
evaluation of fraud risk factors)
A
PK:AS:09 Advises on the design and implementation of new or enhanced internal
controls (to strengthen systems and operational controls, to reduce
exposure to business risks, to enhance operating effectiveness, to comply
with rules and regulations)
A
PK:AS:10 Analyzes and documents the evidence and results of the engagement or
management audit to develop conclusions (prepares working papers with
sufficient detail and clarity to support the conclusion)
B
PK:AS:11 Develops and advises on a framework for detection of fraud (payroll fraud,
billing fraud, computer fraud, forensic investigation procedures)A
PK:AS:12 Summarizes conclusions and prepares a report, letter, or memo
(appropriate review or auditors report, management letter, comfort
letter, representation letter, memo to partner, exit interview, internal
audit report)
B
Taxation
PK:TX:01 Determines and advises on taxpayers regulatory requirements and
exposure (filings, use of special elections, reporting requirements)A
PK:TX:02 Determines and advises on taxpayers tax liability (taxes related to income,
consumption, payroll, property)A
PK:TX:03 Ensures compliance with all taxation reporting and filing requirements
(timely filing of income tax returns and elections, appropriate withholding
and remittances)
A
PK:TX:04 Reviews, advises on, and replies to assessments and reassessments B
PK:TX:06 Analyzes and advises on tax-planning issues (purchase or sale of shares or
assets, succession planning, reorganizations)B
PK:TX:08 Evaluates and advises on tax implications of alternative business decisions(lease versus buy, dividend versus salary, sharing small-business
deductions, contract versus employee)
A
Ethics and Trust
PR:ET:01 Applies professional ethical standards (understands and follows the word
and spirit of CGA-Canada Code of Ethical Principles and Rules of Conduct,
takes action in response to situations that are contrary to the ethical code
of the profession)
A
PR:ET:02 Exercises integrity and a high level of professional judgment A
PR:ET:03 Maintains objectivity and independence in appearance and fact (avoids
real and perceived conflicts of interest)A
PR:ET:04 Protects the public interest (maintains and raises the visibility of theethical nature of the profession and professional accounting standards)
A
PR:ET:05 Plans and exercises due diligence (plans and constructs due diligence
checklist for mergers and acquisitions or public listing cases; conducts
financial statement reviews with financial due diligence; conducts
operations and manages with due diligence)
A
PR:ET:06 Ensures confidentiality of stakeholder information (protects proprietary
information)A
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PR:ET:07 Demonstrates professional courtesy (notifies another firm that an issue
has arisen about its work)A
CORE-RELATED COMPETENCIES
Management Accounting
PK:MA:01 Designs, evaluates, and advises on the organizations performance
measures to ensure alignment with corporate strategy, and recommends
changes as required (KPIs and balanced scorecards)
B
PK:MA:02 Develops, analyzes, and monitors operational plans and budgets, and
recommends corrective action as needed (annual budgets, special project
budgets, budget variance analysis)
A
PK:MA:03 Identifies, assesses, and advises on information required for management
decision making (cost-volume-profit relationships, cost classifications and
flows, market or industry data, non-financial factors)
A
PK:MA:04 Designs, evaluates, and advises on the organizations management
accounting systems to ensure that information is relevant, accurate, andtimely (costing models, non-financial reporting, planning and forecasting,
activity-based cost models, KPIs and balanced scorecards, responsibility
accounting)
A
PK:MA:05 Implements, monitors, and updates management accounting systems
(costing models, non-financial reporting, planning and forecasting, activity-
based cost models, KPIs and balanced scorecards, responsibility
accounting)
A
PK:MA:06 Analyzes and evaluates information from management accounting
systems, and makes decisions (pricing and costing decisions, transfer
pricing decisions, make or buy decisions, performance-based
compensation plans)
A
PK:MA:07 Recommends organizational improvements based on results frommanagement accounting systems (cost reduction strategies, revenue
growth, business process re-engineering, compensation criteria)
B
Finance and Financial Planning
PK:FN:01 Advises on financing to meet the organizations goals (ensures adequate
credit facilities, determines pricing needed to implement strategic goals,
evaluates loans, ensures liquidity and solvency and conditions, manages
relationships with the organizationsbanks)
A
PK:FN:02 Advises on the capital structure of the organization to maximize the
organizations value (determines the appropriate debt-to-equity ratio;
advises on public share offerings, debt structure, asset securitization
strategy; assesses lease versus buy decisions)
B
PK:FN:03 Develops financial risk management policies and monitors exposure in
order to manage the level of financial risk (hedging policy, investment
policy, insurance coverage)
B
PK:FN:05 Recommends changes to risk management policies in line with economic
and business changes (assesses impact on liquidity, cash flows, and
financial condition)
B
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PK:FN:06 Develops financial plans and monitors forecasts in alignment with strategic
and operational plans of organizations and/or individuals (financial plans,
projections, proposals, and trend analyses; pro forma and projected
financial statements; translates operational plans into cash requirement
plans)
A
PK:FN:07 Manages cash flow and working capital (sets working capital levels
including bank balances, receivable balances, and payable balances;
formulates policies for granting credit to customers and making payments
to suppliers; hedges market risks interest rates, foreign exchange,
commodity risks)
A
PK:FN:08 Analyzes and advises on financial instruments to meet the organizations
need (advises on the appropriate mix of equity, debt, and derivative
instruments)
B
PK:FN:09 Develops and assesses financial KPIs (determines an appropriate cost of
capital for an organization, determines economic value added [EVA])B
PK:FN:10 Evaluates and advises on capital investments, mergers and acquisitions, or
sale of a business (analyzes potential acquisitions, projects post-
acquisition synergies, prepares and reviews valuation reports, formulates
plans for joint ventures)
B
PK:FN:11 Assesses the value of a business (assesses tangible and intangible assets,
prepares reports for potential acquisition or sale of a business)B
Business Environment
PK:BE:03 Anticipates and recognizes market factors and stakeholders interests, and
adapts business decisions and processes (changes to market share through
acquisitions, diversification, or divestment of certain business units; supply
chain management; customer relationship management; agency theory)
B
PK:BE:06 Identifies, analyzes, and evaluates enterprise risk factors (market, legal,
environmental, technological, operational)A
PK:BE:07 Develops, evaluates, and advises on the organizations risk managementpolicy and processes
B
PK:BE:08 Implements and advises on measures to mitigate enterprise risk (works
with management to develop a risk management matrix)B
PK:BE:09 Advises on the development of business continuity planning (critical
business functions, business continuity management, disaster recovery,
liability insurance, contingency planning, key-person insurance, staff
succession plan, product life cycle planning)
B
Information Technology
PK:IT:01 Advises on the development of IT strategy (IT strategic plans for financial
accounting, reporting, and management information systems; strategies
to support end-user computing; standards and practices for informationsystems as they relate to financial information, green IT)
B
PK:IT:02 Selects and uses appropriate business technology tools in the workplace
(spreadsheets, tax compliance software, generalized audit software,
online knowledge bases)
A
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PK:IT:03 Aligns financial and related information systems with the organizations
strategic and business plans (advises on systems that monitor and report
on organizational performance, manages or controls the organizational
information system as it relates to financial information)
B
PK:IT:04 Evaluates and advises on the impact of new technologies on business
processes (e-commerce; Internet, intranet, and extranet technologies;
biometrics)
B
PK:IT:05 Advises on the design, development, and implementation of IT projects
including specific applications software (enterprise resource planning
systems, user-acceptance testing, business requirements definition,
installation upgrades; systems, methods, and procedures design;
processing, data storage, input, and output design; conversion strategies
for system delivery, design for application controls)
B
PK:IT:06 Advises on implications of IT acquisitions and vendor selection (prepares
requests for proposals and quotations and evaluates responses; evaluates
financial and contractual aspects of acquisition of hardware and software)
B
PK:IT:07 Evaluates and advises on the safeguarding of IT assets to ensure
organizational ability to meet business objectives (analyzes and evaluates
IT controls, control environment, systems acquisition and/or
development)
B
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