Integrated Case Analysis
Integrated multi-competency cases in the style of the Canadian CPA program and the Common Final Examination, written as original cases: the case approach and the competency map, reading a case for role, users and directed and undirected issues, then financial reporting, management accounting, assurance, taxation, finance, and strategy and governance cases built on the invented companies of earlier courses, writing an organized response with an integrated conclusion, the capstone group case and time management, and a full practice case with a model response and self-assessment, with notes on the 2027 to 2028 transition to the new CPA Professional Program.
ACCT-480 Year 4 3 credits 12 lessons · 5 h 11 min
Offered by HSM University · Accounting
This is the Canadian version of this course. See the American version.
What you'll learn
- Explain the structure of the Canadian CPA certification program, the Common Final Examination and the 2027 to 2028 transition, and plan a path through them.
- Read a multi-competency case to identify the role, the users, directed and undirected issues, and rank the issues by importance and urgency.
- Analyse financial reporting issues in cases under IFRS Accounting Standards or ASPE, including sensitivity and implications for users and ratios.
- Analyse management accounting decisions in cases using relevant costs, constraints and qualitative factors, and evaluate performance measures.
- Recommend an appropriate assurance engagement, assess acceptance, independence, materiality and risks, and link risks to facts and assertions.
- Design case-specific assurance procedures, analyse control weaknesses, and reach reporting conclusions for audits and reviews.
- Identify and analyse tax issues for owner-managers, corporations and transactions, including integration, the capital gains exemption and GST/HST.
- Evaluate capital investments, valuations and financing in cases, including the CCA tax shield, normalization and covenant effects.
- Analyse strategic options and governance issues, including sustainability reporting, and make implementable recommendations.
- Write organized, case-specific responses with clear calculations, conclusions, recommendations and an integrated conclusion.
- Work effectively in a group case, prepare for Day 1, and manage time in long examinations.
- Complete and self-assess a full multi-competency practice case, integrating findings across areas and addressing ethical issues.
Course content
12 lessons · 5 h 11 min total · final exam
- 1 The case approach and the CPA competency map 29 min · quiz
- 2 Reading a case: roles, requirements and the client's needs 27 min · quiz
- 3 Financial reporting issues in cases 26 min · quiz
- 4 Management accounting and performance management cases 26 min · quiz
- 5 Assurance cases I: engagement acceptance, planning and risk 26 min · quiz
- 6 Assurance cases II: procedures, controls and reporting 25 min · quiz
- 7 Taxation cases: owners, corporations and transactions 26 min · quiz
- 8 Finance cases: capital budgeting, valuation and financing 25 min · quiz
- 9 Strategy and governance cases 26 min · quiz
- 10 Writing a case response 25 min · quiz
- 11 The capstone group case and time management 25 min · quiz
- 12 Capstone: a full practice case with model response 25 min · quiz
- E Final exam 20 questions
Requirements
Recommended background. You can start any course at any time.
Description
Integrated multi-competency cases in the style of the Canadian CPA program and the Common Final Examination, written as original cases: the case approach and the competency map, reading a case for role, users and directed and undirected issues, then financial reporting, management accounting, assurance, taxation, finance, and strategy and governance cases built on the invented companies of earlier courses, writing an organized response with an integrated conclusion, the capstone group case and time management, and a full practice case with a model response and self-assessment, with notes on the 2027 to 2028 transition to the new CPA Professional Program.
Part of the Business stream, typically taken in year 4.