cpa core Modules Bluepit~£tfectiveforMarch016 Coe 1and Core 2 examinations PaaS enr ene) ‘Assessment format (as recommended in Assessment Report): Objective-Format Portion ‘Case-Based Portion’ ‘Other information 75% of the fourhour exam (75 25% of the four-hour exam (one 6O- | The exam is four hours, Candidates are questions) minute case) responsible for managing the time allocation between the objective-format portion and the case portion as it will not be controlled as part of the examination. FOR THE OBJECTIVE-FORMAT PORTION: Goran nee ee CPA Competency (covers Entry and Core 1 competencies) RANGE TE FINANCIAL REPORTING 50-70% 4. AUDIT AND ASSURANCE 10-30% 5. FINANCE 510% 6. TAXATION 10-20% Candidates will have access to restricted resource material Le, CPA Handbooks, the Income Tax Act a list of common ratios, a tax shield formula and other relevant tax information. The standards and regulations are those in effect as of December Sof the prior year Geeriochnaie eau cence (CPA Competency (covers Entry, Core 1 and Core 2 competencies) RANGE TE FINANCIAL REPORTING (010% 2, STRATEGY AND GOVERNANCE 10-30% 3. MANAGEMENT ACCOUNTING 50-70% 5, FINANCE 15-20% Candidates wil have access to restricted resource material te, CPA Handbooks, the income Tax Act, a ist of common ratios, a tax-shield formula and other relevant tax information © 2016, Charter Professional Accountants of Canada. Al Rights ReservedCore Modules Blueprint—Effective for March 2016 Core 1 and Core 2 examinations FOR THE CASE PORTION: Crary ‘Core T cases will assess competencies mainly in Financial Reporting, but will integrate one or two other competency areas, Although the cases will focus on Core |, all prior learnings are also testable, ie. Entry-level competencies. Candidates will have access to restricted resource material, ie. CPA Handbooks, the Income Tax Act, alist of common ratios, a tax-shield formula and other relevant tax information. Corres ‘Core 2.cases will assess competencies mainly in Management Accounting, but wil integrate one or two other competency 2areas. Although the cases will focus on Core 2 competencies, al prior learnings are also testable, .e. Entry column and Core 1. Candidates will have access to the same restricted resource material as for the objective portion, Le. CPA Handbooks, the Income Tax Act, alist of common ratios, tax-shield formula and other relevant tax information. Erect Enabling skils are assessed through both the cases and the objective-format questions. Note: Candidates will be advised if there are changes. CChartared Professional Accountants of Canada, CPA Canada. CPA {re trademarks anor cettfcabon marks of the Chartered Professional Acccuntans of Canada 12 2016 Chartered Professional Accountants of Canada. Al Rights Reserved,