CPA Atlantic School

Becoming a Chartered Professional Accountant (CPA) begins with the 14 prerequisites that are required for entry to the CPA Professional Education Program (CPA PEP). Prospective CPA Atlantic School students and candidates may complete prerequisites for the CPA PEP program through recognized institutions across Canada and abroad. Prerequisites can also be completed through CPA preparatory courses.

The transfer credit guides below outline the recognized prerequisite course equivalents offered by universities and colleges in Atlantic Canada and Bermuda.

Transfer Credit Guides

Nova Scotia

CPA PREPARATORY COURSES	ACADIA UNIVERSITY	CAPE BRETON UNIVERSITY	DALHOUSIE UNIVERSITY (B.Comm.)	DALHOUSIE UNIVERSITY (Corporate Residency MBA)	MOUNT SAINT VINCENT UNIVERSITY	SAINT MARY’S UNIVERSITY	ST. FRANCIS XAVIER UNIVERSITY	UNIVERSITÉ SAINTE- ANNE	NOVA SCOTIA COMMUNITY COLLEGE
INTRODUCTORY FINANCIAL ACCOUNTING	BUSI 1013 & 2033	ACCT 1203	COMM 1101 or MGMT 1101	BUSI 5103	BUSI 2321 & 2322 (Previously BUSI 2221 & 2222)	ACCT 2241	BSAD 221	COMM 1013 & COMM 1023	ACTG 1000 & 2000 & 3003
INTRODUCTORY MANAGEMENT ACCOUNTING	BUSI 2013	ACCT 1204	COMM 1102 or MGMT 1102	No equivalent course	BUSI 3320	ACCT 2242	BSAD 223	COMM 3143	ACTG 3001
ECONOMICS	ECON 1013 & 1023	ECON 1101 & 1103	ECON 1101 & 1102	BUSI 5703	ECON 1101 & 1102	ECON 1201 & 1202	ECON 101 & 102	ECON 1013 & ECON 1023	ECON 2020 & ECON 2025 (starting Winter 2023)
STATISTICS	ECON 2613 or MATH 1253	MGSC 1108	COMM 2501 & 2502 or MGMT 1501 & 2502 or MATH 1060 & 2080 or STAT 1060 & 2080 or COMM 1503, 2504 & 3500* *Beginning Fall 2023	BUSI 5503	MATH 2208 & 2209	MGSC 2207	STAT 101 (previously STAT 201)	MA/AD 1013	No equivalent course
BUSINESS LAW	BUSI 3613 & 3623	LEGL 2501	COMM 2603 or MGMT 2200	No equivalent course	BUSI 2259	CMLW 2201	BSAD 351	DROI 2023	LEGL 2000
INFORMATION TECHNOLOGY (Note 1)	BUSI 2803	MGSC 3101	COMM 3511 or MGMT 3511	BUSI 5512	BUSI 4415	ACCT 3323	BSAD 281 (previously BSAD 419)	ADMN 3093	No equivalent course
INTERMEDIATE FINANCIAL REPORTING I	BUSI 3073	ACCT 3206	COMM 3105	No equivalent course	BUSI 3325	ACCT 3350 & 3351 (previously ACCT 3341)	BSAD 323	COMM 2013	No equivalent course
INTERMEDIATE FINANCIAL REPORTING II	BUSI 3083	ACCT 3207	COMM 3111	BUSI 6108	BUSI 3326	ACCT 3351 & 3352 (previously ACCT 3342)	BSAD 324	COMM 2023	No equivalent course
ADVANCED FINANCIAL REPORTING	BUSI 4073 & 4083	ACCT 4206 & 4207	COMM 4101 & 4102	BUSI 6109 & 6110	BUSI 4423 & 4424	ACCT 4443 (& ACCT 4444 prior to July 2015)	BSAD 426 & 428	COMM 2023 & COMM 4113	No equivalent course
CORPORATE FINANCE	BUSI 2223 & 2233	FINC 2401 & 2403	COMM 2202 & 2203 or MGMT 3201	BUSI 5201	BUSI 3360 & 3361	FIN 2360 & 3361	BSAD 241 & 342	FINA 3013 & FINA 3023	FINA 3010 & 4010
AUDIT & ASSURANCE	BUSI 4113	ACCT 4208	COMM 3114	BUSI 6101	BUSI 3343	ACCT 4450	BSAD 425	COMM 3123	No equivalent course
TAX	BUSI 3373 & 3383	ACCT 4209 & 4211	COMM 4125 & 4126	No equivalent course	BUSI 3324 & 4427	ACCT 4453 & 4454	BSAD 450 and 460 (Previously BSAD 454)	COMM 2133	ACTG 3002 (+equiv. of BUSI 4427 at MSVU)
INTERMEDIATE MANAGEMENT ACCOUNTING	BUSI 3113	ACCT 3208 & 4201	COMM 3116	BUSI 6106	BUSI 4425 & 4426	ACCT 3335 & 4470	BSAD 321 & 322	No equivalent course	No equivalent course
PERFORMANCE MANAGEMENT	BUSI 3113, 4953 & 4963	ACCT 4201 & MGMT 4605	COMM 3116 + COMM 4351 & 4352 or MGMT 4003* & 4004* or COMM 4353** Previously MGMT 4001 & 4002 *Beginning Fall 2023	BUSI 6000 & 6005 & 6106	BUSI 4400 & 4426	ACCT 4470 & MGMT 4489	BSAD 322 & 471	ADMN 4063 + an MAA equivalent	No equivalent course
DAIS (Note 2)	BUSI 4073 or 2803	ACCT 4201 or ACCT 4207	COMM 3114 or COMM 3511 or MGMT 3511	BUSI 6101	BUSI 3501	ACCT 3323 or 4450 or 4454 or 4470 or 4826	BSAD 223 or 322 or 323 or 324 or 425 or 428 or 471	COMM 3123	No equivalent course

Non-Core Course

Core Course

Additiontal Topic Recommended

Prince Edward Island

CPA Preparatory Courses	UNIVERSITY OF PRINCE EDWARD ISLAND	HOLLAND COLLEGE
INTRODUCTORY FINANCIAL ACCOUNTING	ACCT 1010 & 2020	ACCT 1000, 1005, 2000
INTRODUCTORY MANAGEMENT ACCOUNTING	ACCT 2210	ACCT 2005
ECONOMICS	EC 1010 & 1020	no equivalent course
STATISTICS	BUS 2510	no equivalent course
BUSINESS LAW	BUS 3010	BUSI 1000 As of Jan 1, 2020
INFORMATION TECHNOLOGY (Note 1)	BUS 2410	no equivalent course
INTERMEDIATE FINANCIAL REPORTING I	ACCT 3010	no equivalent course
INTERMEDIATE FINANCIAL REPORTING II	ACCT 3020	no equivalent course
ADVANCED FINANCIAL REPORTING	ACCT 4010 & 4020	no equivalent course
CORPORATE FINANCE	BUS 2310 & 3330	no equivalent course
AUDIT & ASSURANCE	ACCT 4150	no equivalent course
TAX	ACCT 4310	no equivalent course
INTERMEDIATE MANAGEMENT ACCOUNTING	ACCT 3120	no equivalent course
PERFORMANCE MANAGEMENT	ACCT 3120, 4160 & BUS 3910	no equivalent course
DAIS (Note 2)	BUS 2410	no equivalent course

Non-Core Course

Core Course

Additiontal Topic Recommended

New Brunswick

CPA PREPARATORY COURSES	UNB FREDERICTON	UNB FREDERICTON - MBA	UNB SAINT JOHN	UNB SAINT JOHN - MBA	MOUNT ALLISON UNIVERSITY	CRANDALL	UNIVERSITÉ DE MONCTON	YORKVILLE UNIVERSITY	NEW BRUNSWICK COMMUNITY COLLEGE	COLLÈGE COMMUNAUTAIRE DU NOUVEAU-BRUNSWICK
INTRODUCTORY FINANCIAL ACCOUNTING	ADM 1213	MBA 6203	BA 1216	MBA 7214 & MBA 7215	COMM 2101 & 2121	BU 2113 & 2123	ADCO 1010	BUSI 1043	GACG 1126A, 1127A, & 1128B	GACG 1080, GACG 1081 & GACG 1091
INTRODUCTORY MANAGEMENT ACCOUNTING	ADM 2223	MBA 6203	BA 2217	MBA 7214 & MBA 7215	COMM 2131	BU 3213	ADCO 2310	BUSI 2083	GACG1134B	GACG 1087 & GACG 1089
ECONOMICS	ECON 1013 & 1023	no equivalent course	ECON 1013 & 1023	no equivalent course	ECON 1001 & 1011	EC 1013 & 1023	ECON 1020 & 1030	BUSI 1083 & 2003 As of Jan 1, 2021 (Previously BUSI 1023 + BUSI 2003)	ECON 1018A & 1019A	ECON 1013 + An Microeconomics Equivalent
STATISTICS	ADM 2623 & 2624	MBA 6606	BA 1605 & 2606	MBA 7605	ECON 1701 & 2701	BU 1243	STAT 2633	BUSI 1013 & 2013	STAT1042B & STAT1043A	STAT 1023
BUSINESS LAW	ADM 3123 & 4125	MBA 6153	BA 3705	MBA 7609	COMM 3611	BU 3913	DROI 2000	BUSI 2023	LEGL 1102A	LEGL 1014
INFORMATION TECHNOLOGY (Note 1)	ADM 2713 (Previously ADM 3713)	MBA 6106	BA 3672	MBA 7604	COMM 3431	BU 3413	ADSI 3601	BUSI 2173 As of Jan 1, 2021 (Previously BUSI 2073)	BMGE1176A	no equivalent course
INTERMEDIATE FINANCIAL REPORTING I	ADM 3215	no equivalent course	BA 3235	no equivalent course	COMM 3111	BU 3113	ADCO 2001 & 2002	BUSI 3403	GACG1135A	GACG 1096 & GACG 1097
INTERMEDIATE FINANCIAL REPORTING II	ADM 3216	no equivalent course	BA 3236	no equivalent course	COMM 3121	BU 3123	ADCO 3010	BUSI 3423	GACG1136A	GACG 1096 & GACG 1097
ADVANCED FINANCIAL REPORTING	ADM 4215 & 4216	no equivalent course	BA 4229 & 4231	no equivalent course	COMM 4101 & 4131	BU 4113 & 4123	ADCO 3020 & 4010	no equivalent course	no equivalent course	no equivalent course
CORPORATE FINANCE	ADM 2413 & 3415	MBA 6403	BA 3425 & 3426	MBA 7404	COMM 3501 & 4521	BU 3313 & 3323	ADFI 2510, 2520 & 3540	BUSI 2093 & 3433	FINA1062A	FINA 1038 & 1042
AUDIT & ASSURANCE	ADM 4275	no equivalent course	BA 4238	no equivalent course	COMM 3161	BU 4463	ADCO 3110, 4121 & 4130	BUSI 3443	PROJ 1039 (2019 or 2020 academic years only)	no equivalent course
TAX	ECON 3204 & 3205	no equivalent course	BA 4237	no equivalent course	COMM 3151	BU 4433 & 4443	ADFS 2901 & 3903	no equivalent course	no equivalent course	no equivalent course
INTERMEDIATE MANAGEMENT ACCOUNTING	ADM 3225	no equivalent course	BA 3224	no equivalent course	COMM 3131	BU 3213 & 3223	ADCO 3310 & 3320	BUSI 3413	no equivalent course	no equivalent course
PERFORMANCE MANAGEMENT	ADM 3225 & 4143	MBA 6107 & an MAA equivalent	BA 3224 & 4101	MBA 7100 & an MAA equivalent	COMM 4311 & COMM 3131	BU 3223, 3713 & 4713	ADMI 4999	(BUSI 4073 or BUSI 4153) + BUSI 3413 (BUSI 2123 prior to Jan, 2021)	no equivalent course	no equivalent course
DAIS (Note 2)	ADM 2713 or 4275 or 2223 or 3225 or 4216	MBA 6106 or MBA 6108	BA 2611	MBA 7604	COMM 3131 or 3151 or COMM 3421	BU 3413 or 4123	ADCO 4130	BUSI 3443 + BUSI 4063	no equivalent course	no equivalent course

Non-Core Course

Core Course

Additiontal Topic Recommended

Newfoundland and Labrador

CPA PREPARATORY COURSES	MEMORIAL UNIVERSITY OF NEWFOUNDLAND - ST. JOHN’S CAMPUS	MEMORIAL UNIVERSITY OF NEWFOUNDLAND - GRENFELL CAMPUS	MEMORIAL UNIVERSITY OF NEWFOUNDLAND - MBA PROGRAM (ST. JOHN’S CAMPUS)	COLLEGE OF THE NORTH ATLANTIC - TWO YEAR & THREE YEAR PROGRAMS
INTRODUCTORY FINANCIAL ACCOUNTING	Prior to Fall 2022: BUSI 1101 Beginning Fall 2022: BUSI 2111	BUSN 2100	BUSI 8109	AC 1260 & 2260
INTRODUCTORY MANAGEMENT ACCOUNTING	Prior to Fall 2022: BUSI 2101 Beginning Fall 2022: BUSI 2112	BUSN 2110	no equivalent course	AC 2250 & 3250
ECONOMICS	Prior to Fall 2022: ECON 1010 & 1020 Beginning Fall 2022: ECON 1010 & 1020	ECON 1010 & 1020	BUSI 8108	EC 1210 & 1110
STATISTICS	Prior to Fall 2022: STAT 2500 Beginning Fall 2022: STAT 2500	STAT 2500	BUSI 8103	MA 1670
BUSINESS LAW	Prior to Fall 2022: BUSI 4000 Beginning Fall 2022: BUSI 3005	BUSN 3030	no equivalent course	LW 1230
INFORMATION TECHNOLOGY (Note 1)	Prior to Fall 2022: BUSI 3700 Beginning Fall 2022: BUSI 3700	BUSN 3750	BUSI 8205	AC 3285
INTERMEDIATE FINANCIAL REPORTING I	Prior to Fall 2022: BUSI 6100 Beginning Fall 2022: BUSI 4101	BUSN 3100	no equivalent course	AC 2220
INTERMEDIATE FINANCIAL REPORTING II	Prior to Fall 2022: BUSI 6110 Beginning Fall 2022: BUSI 4102	BUSN 3110	no equivalent course	AC 3220
ADVANCED FINANCIAL REPORTING	Prior to Fall 2022: BUSI 7120 & 7125 Beginning Fall 2022: BUSI 5120 & BUSI 5125	no equivalent course	no equivalent course	no equivalent course
CORPORATE FINANCE	Prior to Fall 2022: BUSI 4500 & 5500 Beginning Fall 2022: BUSI 3550 & BUSI 4550	BUSN 3500 & 3510	no equivalent course	FIN 2110 & 2111 (+ equivalent of BUSI 5500 or 4550 from MUN)
AUDIT & ASSURANCE	Prior to Fall 2022: BUSI 6130 Beginning Fall 2022: BUSI 4131	BUSN 4130	no equivalent course	AC 2340 & 2360
TAX	Prior to Fall 2022: BUSI 6120 & 7125 Beginning Fall 2022: BUSI 4121 & BUSI 5125	BUSN 3110 & BUSN 3120* *beginning Fall 2023	no equivalent course	AC 1350 & AC 2230 or AC 1350 & AC 3270 (+ equivalent of BUSI 7125 or 5125 from MUN)
INTERMEDIATE MANAGEMENT ACCOUNTING	Prior to Fall 2022: BUSI 5160 & 7160 Beginning Fall 2022: BUSI 3160 & BUSI 5165	BUSN 3150	no equivalent course	AC 3251 (+ equivalent of BUSI 7160 or 5165 from MUN)
PERFORMANCE MANAGEMENT	Prior to Fall 2022: BUSI 7000 & 7160 Beginning Fall 2022: BUSI 5165 & BUSI 5001	BUSN 2110, 3410, 4010 & 4070	no equivalent course	no equivalent course
DAIS (Note 2)	Prior to Fall 2022: BUSI 6130 Beginning Fall 2022: BUSI 4131	BUSN 3750 or BUSN 3100	no equivalent course	AC 3285 or 2360* *beginning Spring 2022

Non-Core Course

Core Course

Additiontal Topic Recommended

Bermuda

CPA PREPARATORY COURSES	BERMUDA COLLEGE
INTRODUCTORY FINANCIAL ACCOUNTING	ACC 1135 & ACC 1145
INTRODUCTORY MANAGEMENT ACCOUNTING	Prior to 2023: ACC 2253 After 2023: No equivalent course
ECONOMICS	ECO 1101 & 1102
STATISTICS	MAT 2233 & 2234
BUSINESS LAW	LAW 2203
INFORMATION TECHNOLOGY (Note 1)	no equivalent course
INTERMEDIATE FINANCIAL REPORTING I	Prior to 2023: ACC 2201 After 2023: No equivalent course
INTERMEDIATE FINANCIAL REPORTING II	Prior to 2023: ACC 2202 After 2023: No equivalent course
ADVANCED FINANCIAL REPORTING	no equivalent course
CORPORATE FINANCE	MGN 2240 & MGN 2241
AUDIT & ASSURANCE	no equivalent course
TAX	no equivalent course
INTERMEDIATE MANAGEMENT ACCOUNTING	no equivalent course
PERFORMANCE MANAGEMENT	no equivalent course
DAIS (Note 2)	no equivalent course

Non-Core Course

Core Course

Additiontal Topic Recommended

CGA and select schools outside Atlantic Canada

CPA PREPARATORY COURSES	CGA LEGACY COURSES	ATHABASCA UNIVERSITY (B.COMM)	TÉLUQ6 (Université de Québec - formation à distance)	TÉLUQ7 (Université de Québec - CPA Pre-requisites Certificate - offered in French only)
INTRODUCTORY FINANCIAL ACCOUNTING	FA 1	ACCT 253	SCO 1205	topic is pre-requisite for certificate
INTRODUCTORY MANAGEMENT ACCOUNTING	MA 1	ACCT 355	SCO 6901	SCO 6911 and 6921
ECONOMICS	EM 1	ECON 247 & 248	ECO 1300& 2400	topic is pre-requisite for certificate
STATISTICS	QU 1	MGSC 312 + MGSC 301 OR MATH 215	MQT 2001	topic is pre-requisite for certificate
BUSINESS LAW	LW 1	LGST 369	DRT 1060	topic is pre-requisite for certificate
INFORMATION TECHNOLOGY (Note 1)	MS 1	CMIS 351	ADM 2006	topic is pre-requisite for certificate
INTERMEDIATE FINANCIAL REPORTING I	FA 2	ACCT 351	SCO 6900	SCO 6910
INTERMEDIATE FINANCIAL REPORTING II	FA 3	ACCT 352	SCO 6900	SCO 6920
ADVANCED FINANCIAL REPORTING	FA 4	ACCT 451	SCO 6900	SCO 6930
CORPORATE FINANCE	FN 1	FNCE 370 + FNCE 371	SCO 6903	SCO 6913
AUDIT & ASSURANCE	AU 1	ACCT 460	SCO 6904	SCO 6914 and 6924
TAX	TX 1	TAXX 301 & 401	SCO 6908	SCO 6918 and 6928
INTERMEDIATE MANAGEMENT ACCOUNTING	MA 2	ACCT 355, 356 & 454	SCO 6901	SCO 6921
PERFORMANCE MANAGEMENT	no equivalent course	ACCT 356, 454 & ADMN 404	SCO 6901 & 6904	SCO 6921 and 6914
DAIS (Note 2)	no equivalent course	ADMN 368	no equivalent course	no equivalent course

Non-Core Course

Core Course

Additiontal Topic Recommended

Please note:
• Courses other than those listed here may qualify for an exemption. Please contact your regional CPA Student Recruitment Advisor if you believe this applies to you.
• Codes for equivalent university courses from prior years may vary from this list. Please contact your CPA Student Recruitment Advisor for more detail.
• If you lack some or all of these courses detailed here, they can be completed at one of the listed post-secondary institutions, or through CPA preparatory courses.
1 ITE changed from a non-core to a core prerequisite requirement for admission to the CPA PEP, effective May 1, 2022. If you still have questions, please contact your CPA student recruitment advisor to discuss further.
2 Data Analytics & Info Systems; The CPA profession added data analytics and information systems (DAIS) to the CPA Competency Map. It is a testable topic on the Common Final Examination (CFE). DAIS topics have been integrated throughout the six technical competencies and in the CPA Canada Preparatory Courses. Students are expected to have an introductory-level understanding of DAIS topics prior to entering the CPA Professional Education Program (PEP). DAIS topics can be learned through completion of CPA preparatory courses and/or through successful completion of the above indicated course(s) at a post-secondary institution. Students registered in PEP will have the opportunity to refresh their understanding of DAIS topics in the Introduction to PEP module.

The above post-secondary transfer credit guides includes recognized courses from several universities and colleges in the Atlantic region and Bermuda. Courses taken at universities and colleges not listed here may still be assessed.

Improved access to preparatory courses for Francophone business graduates looking to enrol in the CPA PEP.

CPA Atlantic School is pleased to inform our francophone students of a new way to complete the pre-requisites for the CPA PEP. Offered entirely online and in French by TÉLUQ University, the CPA Pre-requisite Certificate is now available and provides increased access to pre-requisite courses to the CPA Professional Education Program (CPA PEP).

Courses included in the certificate can be found in the above equivalency chart, for more information on the certificate contact renseignements@cpaatlantique.ca, or visit TÉLUQ online.

Post-secondary equivalencies for all other provinces

A list of recognized prerequisite courses offered at Canadian post-secondary institutions outside of Atlantic Canada can be found on the provincial CPA websites here:

Transfer Credit Guides

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Transfer Credit Guides

Nova Scotia

Prince Edward Island

New Brunswick

Newfoundland and Labrador

Bermuda

CGA and select schools outside Atlantic Canada

Improved access to preparatory courses for Francophone business graduates looking to enrol in the CPA PEP.

Post-secondary equivalencies for all other provinces

Plan your CPA Path Now!