Athabasca University Transfer Credit 

CPA Preparatory courses can be recognized for credit towards credentials offered at Athabasca University.

CPA Atlantic School of Business (CPAASB) and CPA Western School of Business (CPAWSB) have established a transfer credit pathway that allows CPA preparatory students to continue their educational journey by completing the prerequisite knowledge required to enter the CPA Professional Program at Athabasca University. 

This means eligible CPAASB preparatory courses can be recognized for credit towards credentials offered at Athabasca University, allowing you to continue your educational journey with flexibility and confidence. 

When to Use This Transfer Credit Pathway

CPA preparatory students should refer to this webpage only for the following situations:

If the CPA preparatory course you intended to take is no longer offered, you can complete the equivalent post-secondary course at AU to meet the Knowledge Assessment exemption requirements.

Many senior-level courses at AU have prerequisites. The CPA Preparatory Courses and Transfer Credits to AU table below shows how previously completed CPA preparatory courses may transfer to AU to meet these prerequisites.

Example: Advanced Financial Reporting (AFR)

You would like to take ACCT 451 at AU to meet the AFR topic area requirement:

  • ACCT 451 has the following prerequisites:

    • ACCT 351 (required)
    • ACCT 352 (recommended)

  • Based on the transfer credit table, AU grants the following transfer credits:

    • IF1 → ACCT 351
    • IF2 → ACCT 352

  • A student who completed IF1 and IF2 may therefore register for ACCT 451 at AU.

For guidance on selecting AU courses to meet CPAASB’s Knowledge Assessment exemption requirements, please reach out to CPAASB’s program transition team by emailing transition@cpaatlantic.ca.

If you intend to pursue an undergraduate degree at AU, your CPA preparatory courses may be recognized for degree credit. We highly recommend that you consult AU’s Program and Course Advising team to confirm how transfer credits apply to each program of study.

The CPA Preparatory Courses and Transfer Credits to AU table below shows: 

  • the AU course awarded for each CPA preparatory course that you’ve taken, and
  • how many credits the awarded course contributes toward an AU degree.

Example: Taxation

If you successfully completed the CPA preparatory taxation course, then you have satisfied CPAWSB’s Tax topic area requirement for exemption to the Knowledge Assessment. Therefore, you do not need to take any tax courses at AU.

If you would like to complete a degree with AU, AU would accept the CPA preparatory taxation course and grant transfer credit for TAXX 301, worth three credits toward an AU degree program.

For guidance on transfer credit and selecting the right AU degree program for your needs, please refer to the information below and reach out to AU’s Faculty of Business Program and Course Advising.

CPA Preparatory Courses and Transfer Credits to Athabasca University

The following is a list of the 14 CPA preparatory courses that are approved for transfer credit at Athabasca University, based on the institution’s 2025 review.

CPA PREPARATORY COURSES ATHABASCA UNIVERSITY
INTRODUCTORY FINANCIAL ACCOUNTING ACCT 253 (Introductory Financial Accounting)
INTRODUCTORY MANAGEMENT ACCOUNTING ACCT 2XX (General transfer credit for a junior-level accounting course)
ECONOMICS ECON 247 (Microeconomics)

Students will also meet any prerequisites requiring ECON 248 (Macroeconomics)
STATISTICS MGSC 301 (Statistics for Business and Economics I)

Students will also meet any prerequisites requiring MGSC 312 (Statistics for Business and Economics II)
BUSINESS LAW LGST 369 (Commercial Law)
INFORMATION TECHNOLOGY CMIS 351
INTERMEDIATE FINANCIAL REPORTING I ACCT 351 (Intermediate Financial Accounting I)
INTERMEDIATE FINANCIAL REPORTING II ACCT 352 (Intermediate Financial Accounting II)
ADVANCED FINANCIAL REPORTING ACCT 451 (Advanced Financial Accounting)
CORPORATE FINANCE FNCE 370 (Overview of Corporate Finance)
AUDIT & ASSURANCE ACCT 460 (Principles of Auditing)
TAX TAXX 301 (Taxation I)
INTRODUCTORY MANAGEMENT ACCOUNTING + INTERMEDIATE MANAGEMENT ACCOUNTING ACCT 355 (Cost Analysis)
INTERMEDIATE MANAGEMENT ACCOUNTING ACCT 3XX (General transfer credit for a senior-level accounting course)
PERFORMANCE MANAGEMENT ACCT 3XX (General transfer credit for a senior-level accounting course)
Non-Core Course
Core Course
Additiontal Topic Recommended

If you’re considering these options, here’s what you need to know:

    • Athabasca University (AU) offers online, self-paced courses that provide flexible and accessible study options that fit into your schedule and meet your educational needs.

    • AU’s open admission policy means that if you’re 16 or older, you will be accepted as a student and can begin courses upon registering and paying. Financial aid may also be applied for, but this should be done a few months before your desired start date.

The CPA designation gives you the set of skills to do anything.
Lindsay Power, CPA, CMA, MBA
Senior Business Analyst - Strategic Projects, StandardAero
You have this massive family of CPAs on which you can lean on and use as much as you can, as often as you can.
Craig Farewell, CPA
Co-owner & Director of Operations, Banished Brewing & Brewdock
The skills you acquire through the CPA program prepare you to lead in any organization and in any industry.
Courtney Burns, CPA
President and CEO, Greater Moncton International Airport Authority Inc.
It’s the differentiator when someone has a stack of resumes. People with a CPA designation will stand out.
Leah Boody, CPA, CMA
President, Pineapple Bytes
The CPA designation first ignited my entrepreneurial spirit. It certainly helped me get to where I am right now.
David Arsenault, CPA
President, Arsenault Properties
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