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Related Items
Generic Course Outlines
Generic Course Outlines
The objective of these generic course outlines is to provide a framework to help students evaluate whether their degree-credit courses meet the professional skills and knowledge prescribed by The UFE Candidates’ Competency Map and the 51 credit-hour requirement at the proper competency level.
Each generic course outline provides an overview and the objectives of the selected course. The learning outcomes expected to be achieved upon completion of the course, tied to The UFE Candidates’ Competency Map are also provided, along with a discussion of the importance of the pervasive qualities and skills to a CA students’ education. Finally, the suggested methodology / approaches to acquire the learning outcomes and the required topic coverage is also listed.
The courses which comprise the 51-credit hour requirement can be found to the right of this page under “Related Items”. Note that a generic course outline for requirement #2 has not been provided. The Institute recommends that students complete one introductory financial accounting course (requirement #1) and fulfill requirement #2 with the completion of an additional advanced financial accounting course. Refer to the generic course outlines for requirement #5.
General Course Requirements
Class Time
The minimum required instruction time for each semester course is 36 hours.
Coverage
Each course’s material must cover at least 75% of The UFE Candidates’ Competency Map. The remaining 25% is left to the professor’s discretion.
Canadian University Requirement
The following courses must be completed at a Canadian university:
• 12 – Tax (Personal)
• 13 – Tax (Corporate)
• 17 - Law
• And two of the following:
o 5 – Advanced Financial Accounting – Interco, Forex & NFP
o 5 – Advanced Financial Accounting – Theory & Selected Topics
o 6 – Advanced Accounting Elective – Capstone
o 6 – Advanced Accounting Elective – Management Control
Transfer Credits – Course Mixes
When Institute-recognized courses are completed at different universities, there is a risk of overlap or gaps in a student’s curriculum. When planning on taking a course at another university, it is highly advisable to check with the Institute first for approval of the mix. The written advice from the Institute is binding. While a student could also review the generic course outlines for guidance, there is no certainty that the course mix would be recognized by the Institute.
Transfer Credits – Community College Courses
Many colleges have articulation agreements regarding their two and three year diplomas with one or more universities in Ontario. Under these agreements, students may be granted certain course exemptions unique to their particular situation. Per Regulation 6-1, s. 20.4, exemptions may be available at the Institute as well for some or all of requirements #1, 7, 9, 12, 14, 15, 16 and 17.
Ordering
Requirement #1 – Introductory Financial Accounting is usually the first financial accounting course taken. The Institute will not grant credit for this course if it is completed after a student completes any intermediate or advanced level accounting course.
Timing
The Institute recommends that students update any financial accounting, auditing or taxation course which was completed more than 10 years ago.
Pervasive Qualities & Skills
For students to properly learn, develop and utilize the pervasive qualities and skills, it is recommended that the delivery of the following courses be primarily in class and not via correspondence:
• 3 – Intermediate – Assets & Revenue
• 4 – Intermediate – Liabilities & Equity
• 5 – Advanced Financial Accounting – Interco, Forex & NFP
• 5 – Advanced Financial Accounting – Theory & Selected Topics
• 8 – Advanced Cost & Management Accounting
The pervasive qualities and skills cannot be properly developed without adequate in-class time designated to items such as class discussion, group work, classroom presentations and case studies. The following courses must be completed in a face-to-face, interactive environment, and include group projects, research and presentation projects or both to qualify. Some of the technical content may be delivered in a non face-to-face environment:
• 6 – Advanced Accounting Elective – Capstone
• 6 – Advanced Accounting Elective – Management Control
• 10 – Advanced Auditing
• 11 – EDP Auditing
Formal Assessment
The generic course outlines are provided as general guidelines and for information purposes. The course outlines do not represent a formal assessment of a student’s credentials nor a substitute for it. The Institute will prepare an assessment of your education credentials upon receipt of the relevant official documentation, and will also provide advice on courses that are required to complete the degree and the 51 credit-hour requirement.
Disclaimer
These generic course outlines are for information purposes only. The course outlines provided are not exhaustive lists nor are they intended to be prescriptive in nature; rather, the generic course outlines are guidelines which have been designed to assist in the composition and evaluation of the courses which comprise the 51-credit hour requirement. These generic course outlines are under review and subject to change for the 2011/12 year.