The focal point of the ICAO Professional Program is the School of Accountancy (SOA). The SOA consists of e-learning Boot Camp sessions, several months of preparatory self-study readings and assignments, and a three-week period of full-time study beginning in June. 

The School of Accountancy curriculum provides for the development and enhancement of required CA competencies through integration and application of technical knowledge. It is also fundamental to the development of pervasive CA qualities (ethical behavior and professionalism, personal attributes and professional skills) and specific CA competencies required for the UFE and the practice of public accounting. Case studies addressing professional-level competencies and reflecting real business scenarios, likely to be encountered in practice, are used extensively. Students experience a significant amount of work in small groups, including presentations, throughout the three-week period - there are no in-class lectures at the School of Accountancy.

The SOA Examination, is a two day examination written at the conclusion of the three-week, full-time segment of the School of Accountancy on Tuesday June 25, 2013 and Wednesday June 26, 2013.  The first day of the examination will be one comprehensive question and the second day consists of non-comprehensive, multi-competency, case-type questions. The examination ensures that Ontario CA students have attained an acceptable level of professional skill and core competency to be eligible to write the UFE.