Transfer Credit Guides

Review the transfer credit guides for the list of CPA PEP prerequisite equivalent courses from universities and colleges in Atlantic Canada and Bermuda.

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

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 Under review 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 Under review ACTG 3001
ECONOMICS ECON 1013 & 1023 ECON 1101 & 1103 ECON 1101 & 1102 BUSI 5703 ECON 1101 & 1102 ECON 1201 & 1202 ECON 101 & 102 Under review ECON 2020 & ECON 2025 (starting Winter 2023)
STATISTICS ECON 2613 or MATH 1213 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) Under review No equivalent course
BUSINESS LAW BUSI 3613 & 3623 LEGL 2501 COMM 2603 or MGMT 2200 No equivalent course BUSI 2259 CMLW 2201 BSAD 351 Under review LEGL 2000
INFORMATION TECHNOLOGY1 BUSI 2803 MGSC 3101 COMM 3511 or MGMT 3511 BUSI 5512 BUSI 4415 ACCT 3323 BSAD 281 (previously BSAD 419) Under review 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 Under review 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 Under review 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 Under review 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 Under review FINA 3010 & 4010
AUDIT & ASSURANCE BUSI 4113 ACCT 4208 COMM 3114 BUSI 6101 BUSI 3343 ACCT 4450 BSAD 425 Under review 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) Under review 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 or ACCT 3333, 3334 & 4470 BSAD 321 & 322 Under review 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 Under review No equivalent course
DAIS2 BUSI 4073 or 2803 ACCT 4201 or ACCT 4207 COMM 3114 or COMM 3511 or MGMT 3511 BUSI 6101 BUSI 3325 or 3343 or 4426* or 3360 or 3326** *Beginning Fall 2021 **Beginning Winter 2022 ACCT 3323 or 4450 or 4454 or 4470 BSAD 223 or 322 or 323 or 324 or 425 or 428 or 471 Under review No equivalent course
Non-Core Course
Core Course
Additiontal Topic Requirement

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 TECHNOLOGY1 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
DAIS2 BUS 2410 no equivalent course
Non-Core Course
Core Course
Additiontal Topic Requirement

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 ST. THOMAS UNIVERSITY
INTRODUCTORY FINANCIAL ACCOUNTING ADM 1213 MBA 6203 & MBA 6218 BA 1216 MBA 7214 & MBA 7215 COMM 2101 & 2121 BU 2113 & 2123 ADCO 1010 BUSI 1043 GACG 1050 & GACG 1051 & GACG 1063 GACG 1080, GACG 1081 & GACG 1091 ADM 2213 (from UNB Fredericton)
INTRODUCTORY MANAGEMENT ACCOUNTING ADM 2223 MBA 6203 BA 2217 MBA 7214 & MBA 7215 COMM 2131 BU 3213 ADCO 2310 BUSI 2083 GACG 1037 GACG 1087 & GACG 1089 ADM 2223 (from UNB Fredericton)
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) ECO 1005 & 1006 no equivalent course ECON 1013 & 1023
STATISTICS ADM 2623 & 2624 MBA 6606 BA 1605 & 2606 MBA 7605 ECON 1701 & 2701 BU 1243 STAT 2633 BUSI 1013 & 2013 STAT 1007 & 1012 STAT 1023 PSYC 2013 & 3933A or ECON 2123 & 3163
BUSINESS LAW ADM 3123 & 4125 MBA 6153 BA 3705 MBA 7609 COMM 3611 BU 3913 DROI 2000 BUSI 2023 LEGL 1055 LEGL 1014 no equivalent course
INFORMATION TECHNOLOGY1 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) no equivalent course no equivalent course 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 GACG 1035 GACG 1096 & GACG 1097 no equivalent course
INTERMEDIATE FINANCIAL REPORTING II ADM 3216 no equivalent course BA 3236 no equivalent course COMM 3121 BU 3123 ADCO 3010 BUSI 3423 GACG 1036 GACG 1096 & GACG 1097 no equivalent course
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 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 FINA 1009 + equiv. of ADM 3415 from UNB Fredericton OR FINA 1010 FINA 1038 & 1042 ADM 2413 & 3415 (from UNB Fredericton)
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 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 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 no equivalent course
PERFORMANCE MANAGEMENT ADM 3225 & 4143 MBA 6107 BA 3224 & 4101 MBA 7100 & an MAA equivalent COMM 4311 & COMM 3131 BU 3223, 3713 & 4713 ADMI 4999 BUSI 4153 (BUSI 2123 prior to Jan, 2021) no equivalent course no equivalent course no equivalent course
DAIS2 ADM 2713 or 4275 or 2223 or 3225 or 4216 MBA 6106 BA 2611 MBA 7604 COMM 3131 or 3151 or COMM 3421 BU 3413 or 4123 ADCO 4130 BUSI 3443 or 4063 no equivalent course no equivalent course no equivalent course
Non-Core Course
Core Course
Additiontal Topic Requirement

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 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 & FN 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
no equivalent course 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
DAIS2 Prior to Fall 2022: BUSI 6130
Beginning Fall 2022: BUSI 4131
BUSN 3750 no equivalent course AC 3285 or 2360* *beginning Spring 2022
Non-Core Course
Core Course
Additiontal Topic Requirement

CPA PREPARATORY COURSES BERMUDA COLLEGE
INTRODUCTORY FINANCIAL ACCOUNTING ACC 1135 & ACC 1145
INTRODUCTORY MANAGEMENT ACCOUNTING ACC 2253
ECONOMICS ECO 1101 & 1102
STATISTICS MAT 2233 & 2234
BUSINESS LAW LAW 2203
INFORMATION TECHNOLOGY 1 no equivalent course
INTERMEDIATE FINANCIAL REPORTING I ACC 2201
INTERMEDIATE FINANCIAL REPORTING II ACC 2202
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
DAIS2 no equivalent course
Non-Core Course
Core Course
Additiontal Topic Requirement

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 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 ACCOUNT-ING 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
DAIS2 no equivalent course ADMN 368 no equivalent course no equivalent course
Non-Core Course
Core Course
Additiontal Topic Requirement

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 have questions on this, please review the FAQs found on our website. If you still have questions, please contact your CPA student recruitment advisor to discuss further.
2 Data Analytics & Info Systems; DAIS topics have been integrated throughout the six technical competencies and in the CPA Canada Preparatory Courses. It is a testable topic on the Common Final Examination (CFE). DAIS topics can also be learned through completion of the indicated course(s) at the above post-secondary institutions. These topics are strongly recommended prior to beginning your CPA PEP studies. Candidates registered in the CPA 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:

 

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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Complete the form below to contact a Student Recruitment Advisor in your region for advice on eligibility for CPA pre-certification programs.

To contact your student recruitment advisor directly ​​for program-path planning and preparing to join CPA as a student/candidate:

NOVA SCOTIA
Britt Fernandes
e. ns-advisor@cpaatlantic.ca
t. 902.334.1174

NEW BRUNSWICK & PRINCE EDWARD ISLAND
​Camille Ferland
e. nb-advisor@cpaatlantic.ca
pe-advisor@cpaatlantic.ca
t. 506-800-0725

NEWFOUNDLAND & LABRADOR & BERMUDA
Lori-Lydia Loveless
e. nl-advisor@cpaatlantic.ca
bm-advisor@cpaatlantic.ca
t. 709.753.3090

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