Grant For Dr. Larry Lamard Garland Education Advisory Board Turks and Caicos-1

Student Profile
Dr. Larry Lamard Garland

ID: UPD79171AC88386
Post Doctorate in Accounting
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Student Profile
Dr. Larry Lamard Garland
ID: UPD79171AC88386
Post Doctorate in Accounting
50 Credits100%
Advisor
Tutor
Admissions Counselor
ama
FORMER MINISTERSOF EDUCATION
6th April, 2017
*cpA =
.
CGA Transitional EvaluationReport
CPA 2_08
CPA 2_11
CPA 4_CFE
Common FinalExam
NO
华电国际电⼒股份有限公司
Huadian Power International CorporationLimited
POWER INTI
(AGREEMENT DEED)
Ilust
Hatum
26th December2016
Professional
I invite your attention to the described above, Anise Baptello, a Salesexpert,
To Whom it may ConcernDear Sir/Madam
this here recommendation. General MANAGER
I admire her intelligence and her inner warmth character, thus her being able to understand me from a professional and a
intellectual manner, identifiable of her understanding the characteristics of my behavior and the educational support of
understanding my Accounting,Management, and Marketing scope of who I am.
Director level reporting directly to you gaining the Flight Support viewof my over-viewed supervision as a research specialist from
Bahamsairand whom worked and trained as an Air Traffic Controller for South Caicos Tower.
Dr. Larry Lamard Garland Aviation Management Trainer AmericanFlyers
Linked in.
During the time that I have known the above individual, I find him to be a very intelligent, aggressive and out
spoken person. Mr. Garland is very hard working and he is always willing to help out in any area that he can. I
recommend Mr. Garland to any University he wishes to attend.
TÜRKS & CAICOS BARASSOCIATES
Secretary/Treasurer
ALANTIS
August 11,
Many
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Official Application Form
Education Advisory Board
Turks and Caicos Islands Government
Grand Turk, Turks and Caicos Islands
TKCA 1ZZ
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O
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Dr. Larry Lamard Garland CPA Practice
Training Professional, CGA Trained, Doctorate
Degree Accountant, Master’s Degree Aviation
Management Graduate and
Hospitality Management Professional,
Old Airport Road, South Caicos, Turks & Caicos Islands,
Email:larry.lamard.garland.phd@gmail.com or admiral.express.limited@gmail.com
Boeing737trainingcaptainlamard@gmail.com
Telephone: 1-649-344-3213
April 30, 2023Dear
Registrar:
Reference:
CIMA UK and
Cpa Canada
I ask your review of this document granting me access to exemptions in the

your programs through my experience gained and examinations undertaken.
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As my interest in completing the Chartered Professional Accountancy programmy
education and training supportive of my experience allow me to apply for a position
in your career training program granting the request.
I am Certified to the Doctorate Degree level, with Teacher and Training

experience with persons in the community of South Caicos, in addition Training
associated with my Human Resources skills developed on the jobs,where I had
employment.
Suggestive of my training, my application identify a position available in the
suggested realization of my desired interest to Certify as a Professional Accountant.
I think, with the growth, unsatisfied of students not bearing the satisfaction of the
reward, human capital being the desire and maintenance ingredient of ourfuture,
we must generate the prolonged observance of this problem and hire me to your
program to act on managing this problem.
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My application supplies the intent for us to contract to meet the needed
satisfaction of our Turks and Caicos Islands and our World at large.
Dr. Larry Lama/dGarland

PhD
ama
Dr. Larry Lamard Garland CPA Practice
Training Professional, CGA Trained, Doctorate Degree Accountant, PhD,MBA,
MS - Aviation Management, BA, Hospitality Management, Dipl.
Information Technology, Cert. Management Trainer/Air Traffic Control.
Email:larry.lamard.garland.phd@gmail.com
Telephone: 1-649-344-3213
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Special Achievements Accomplished
During the period of my training with Club Med, I worked in the areas of
Accounting and Human Resources Management, I managed a 4- & 1/2-million-
dollar budget for a 6 month period engaging Payroll for and managed a 4%
savings, secured by strategical planning as related to the employee scheduling,
reducing Cost, reporting to the Regional Personnel Manager. with220 persons
under my responsibility.
At Ramada’s Corporation, I managed a trainee program supervised by Ramada’s

Director of Human Resources for their North America Latin America, Caribbean
region, I communicated with their Vice Presidents working with the Ramada
Turquoise Reef Resort and Casino Management, completingthe program and
promoted to Assistant Food and Beverage Cost Controller.
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RESUME
Goal:
To certify as a Chartered Professional Accountant, working within the Public
Sector enabling my skills development, managing the Auditing and Financial
Level reporting of the program, thus channelled to train and work with high level,
technological areas, supportive of my personal development.
Experience
Admiral Express
With this Company, I am its Sole Proprietor. It is still in the pre-preparation stages of
Development, wanting to provide Bookkeeping/Accounting, Training and
Development, Human Resources Capital Allocation, Management (Teacher
Communications Training – Languages)
Amazon.com – Chairman/CEO
On-line Book store, official webpage dedicated to my books authored collection.
Experience 2011 to Present
Anise Groceries, South Caicos, Turks & Caicos Islands

2012 to 2017
My work profession on a voluntary basis with this organization has allowed me to
train 1 member of staff in the areas of Computer input at the basic level, with
extensive Marketing, Accounting and Chef supervisory training.
General Manager, Ocean & Beach Resort

2007 to 2010
At this hotel my job functions allowed me to work in the Front Office, managing
cash and credit, inputting computer entries for Reservations, daily sales, credit and
managed the responsibility for Rooms Division and Information System
Management.
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PPC Limited 1990 to 2009
Provo Power Company Limited is an Electrical Utility Corporation having 3
subsidiary Companies, operation in North Caicos, Middle Caicos and South
Caicos. My work experience engaged professional training operation of
accounting studies along with Chartered Managerial Accountants, Chartered
Accountants and Certified General Accountants. My training passenger me to
the advanced level stage of the CGA program, now currently registered withinthe
Chartered Professional Accountant’s Association of Canada
Club Med Bahamas Limited, Paradise Island Bahamas

During my period of work with this organization, I managed the Human
Resources Department, during my internship, coordinated by the TCI -
Community College, included within employed as a Bartender with Club Med
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Turkoise
EDUCATION
University College of Cape Breton,Nova
Scotia, Canada
Fall of 1992 to Present, I trained under professional supervision with Lawyers,
Accountants, Managers and Industrial Professionals Certified to the Ceiling of their
Associations.
Coopers & Lybrand,

Trainee Manager/Accountant, Turks and Caicos 1990 to 2000. At this
partnership firm, I worked in the program of the Certified General Accountant’s
Association of Canada, training under Licensed supervision by a General
Manager, certified as a General Accountant, which in addition, employed by
Ramada North American Latin America, Caribbean, supervised by their Sales
Director; Loretta Briton.
Air Traffic Controller,
Civil Aviation Dept. Now
TCI Airports Authority
1987 to 1989 This job
allowed me to work at the
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trainee level at Barbados,
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Currently Registered within the Post-Doctorate Degree program of Atlantic
International University Accounting Program, 2022 to Present
Currently registered within the CPA Canada program, Toronto Ontario Canada,
Training in the Audit and Assurance course of the program
2015 to 2017
The Professional Association of Certified General Accountants of the

Caribbean, Barbados West Indies, External Auditing, 2009 to 2013 The
Association of Chartered Certified Accountants
This Association accessed me to employment entities who were witnessed of
my work/training experience 1998 to 2016.
Online University program - Columbus University

Columbus University, on-line degree programs, Certified Graduating in thefollowing:
Master of Business Administration – Finance major 2014
Doctorate Degree graduate, Philosophy, Accounting, Picayune MS,
Graduated 2007
MS - Aviation Management, Graduated 2006
BA - Hotel, Restaurant & Tourism Graduated 2003
TCI - Community College, Graduate Hospitality Studies program 1997
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A program, Certified, trained to level 3 under Human Resources supervision
https://drive.google.com/file/d/0B9ScIpDMMOoDWlpicTFYTEo4Q2E4cTBjeXls
TU tMY25ITV8w/view?usp=sharing
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Barbados School of Air Traffic Services
Certified pre-professional Air Traffic Controller, trained as an Aerodrome
Controller for Barbados Airport and South Caicos Airport, operational control of
VFR and IFR small, medium and large piston, turbine and Jet Aircraft.
Approach and Area Trained 1988
https://drive.google.com/file/d/0B9ScIpDMMOoDQjY3dnFqczdraUE/view?usp= s
haring
Pierson High School, Graduated 1986

Certified through the CXC training and development course, in addition the
department of Education’s General Education program of Arts, Science and
Technology obtaining a Diploma aw arded by the Turks and Caicos Islands
Government.
https://drive.google.com/file/d/0B9ScIpDMMOoDaGlpbHRucU1manV5d09LaTl T
VVZVdDNFSkxV/view?usp=sharing
Professional Skills
◆ Basic Spanish written and Speech

◆ Microsoft Office/Windows
◆ Business Plan Pro
◆ Quickbooks
References
https://drive.google.com/file/d/0B-4SlhmJc_kROXhlRXhXdDdfRTBWUEpiajVl
QX BSbVFDMWFj/view?usp=sharing
https://drive.google.com/file/d/0B9ScIpDMMOoDMTU4RDU1MDUzQzE1Njg3
MT owLjI/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kRWGxteGc4SlNwVGs/view?usp= s
haring
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https://drive.google.com/file/d/0B-4SlhmJc_kReDhfWWpCZjd2eEY3ejF5aVlPZ jJ
yWlBIc3RZ/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kRUjFVY3FLNW8tMDFuUHVyWjh
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nZ mhrd0IxOS1z/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kReXFwQWNQOUFqNm96M2wtTF
B2SWNuNjQycUVn/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kRdWNzQzZaUTE0ZTRtMmY2RWV
4VWdYUnBsc0xJ/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kRLVhsMU51UkswZDQ/view?usp=
sharing
https://drive.google.com/file/d/0B9ScIpDMMOoDekRCS2poTm81MWZXUm9w
OXJwbVBKV00zWWRv/view?usp=sharing
https://drive.google.com/file/d/0B-4SlhmJc_kRQ1ZYSjk2dmVkdXVDUmV5TDVL
YldXeWh6YmZr/view?usp=sharinghttps://drive.google.com/open?id=0B-4Slhm c
_kRZFBVb1N5YTBSRHNTSXN3MkQ3aWFSUU5UWHJN
Senior Manager, Turks and Caicos Islands,
Department of Fisheries, South Caicos 12th
April, 2017
Dear Sir or Madam,
I invite your attention, to the outlined individual Dr. Larry Lamard Garland.
Dr. Garland is a safety oriented, order presentable, expeditors and efficient inwork,
young man.
As Larry has occupied many training positions, employed by a variety of

Companies, diversely operational, managing the success of their existence,
channelling the defined Economic Activity managed by this young man, thus
pathetically inclined to maintain existence. He has sought with his present
employer avenues, facilitative of the ongoing developmental interest of
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economically diversifying his employer’s interest by tailoring the setting of a
conglomerate, signature under the umbrella of her corporate body.
Dr. Garland’s experience as a manager, brings off the alarm to every

Company, thus desiring his presence engaged in the work of all
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businesses.
Lamard has machine driven himself to the high-level ceiling covering the floors of
Hospitality Management, Human Resources Management, Financial
Management, Accounting and Aviation Management. Coupled with this
Administrative experience lies his technical abilities, trained as a Cost Controller,
Air Traffic Controller and Computer Software Engineer.
In the LIGHT of Larry’s experience Certified by my Government, I recommend him
for an assignment engaging in research for our various Government Departments,
satisfying pay back for your investment in his studies/training.
FORMER MINISTERSOF EDUCATION

The Ministers of Education since the introduction of the ministerial form of
government in 1976 are:
51. Oswald Skippings

-1976 - 1980 (PDN) 5.
Ambella Smith: 1991 -1995 (PNF)
s. Carlton Mills: 2007 -2009(PNP)
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TCI COMMUNITY COLLEGE
Proviles Turks & Caicos

Islands
TEL/FAX NO.: (649)-341-3210 EMAIL: pytei@tciway.te
13 June 2001
TO WHOM IT MAY CONCERN
This serves to advise you that Mr. Larry Garland was a student at the Turks &
Caicos Islands Community College - Providenciales Campus for the academic
year 1996-1997. Mr Garland completed the Diploma in HospitalityStudies and
graduated in November of 1997.
During his time at the college, Mr Garland proved to be a very conscientious student He goton
well with his teachers and fellow students. He had an aptitude for research and
showed this in the many assignments and projects he completed His initiative and creativity
was constantly shown in his classroom and work experience activities. The
recommendations from his assessors were always satisfactory.
Mr. Garland was cager to learn and to particpate in extra curricular activities.
Our educational tours, displays and other college activities provided an ouilet for
him to express himself and to apply the knowledge helearnt in the classroom
It was a pleasure teaching and interacting with Mr Garland. We had some

interesting debates and be provided insights into many topical areas,
I am happy to recommend Mr. Garland for any future venture he should which to
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undertake,
Yours Sincerely
Belinda Blessitt, MBA, BSc, Dip.

Teaching Coordinator - Providenciales
Branch
Cape Breton
University
Enrolment
Services
January 10, 2017
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To Whom It May Concern:
Please be advised that, Larry Lamard Garland was registered atCape Breton
University in 1992/1993 in the Business Technology, Hospitality and
Administration program.
Sincerely,
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Vanessa Viva Enrolment ServicesProfessional
BRETON UNIVSS
JVERSITY
(GPPE BRA
CERTIFIED
ENROLM
VOLMENT SERVIS
ERVICES
T1902)563-1330 | 1912) 562-13/1 | admissionsauce | PO Box 5300, 1290Grand

Lake Hood, Sydney, NS Carada 01P 6L2
CBU.ca
Page | 48
Ministry of Home Affairs, Transportation andCommunication
DEPARTMENT OF SOCIAL DEVELOPMENT
Community Center, South Caicos, Turks & CaicosIslands,
Tel: (649) 338-6321 - Fax: (649) 946-1174
E-mail:cameronlightbourne@gov.tc
6th April, 2017
To Whom it Concern
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Dear Sir or Madam,
| the undersigned at the request of Dr. Larry Lamard Garland, write this letter in supportof
his work with the Turks and Caicos Islands Government as an Air Traffic Controller.
Through this high level work responsibility Lamard, relates relevant experience,
understudying Medical Physicians in the areas of Aviation Medicine, securing the pursuitof
an extended professional training. Lamard is a client of my department; Department of
Social Development, whom receives counselling by us and is currently being treated for
a stress related condition. To this day he has shown the responsibility of managing care for
himself. Lamard joined the Civil Aviation Department in May of 1987 where he was trained
managing Certification as an Assistant Air Traffic Controller certified to work in the
then three Air Traffic Control Towers operated by our Government's Civil Aviation
Department. Larry Lamard Garland, licensed as an Aeronautical Flight Information
Service Officer; Serial # DCA/15 with Civil Aviation rating for South Caicos Tower licensed
by our Governor's office, trained in the disciplines of Aeronautical Information Services,
Ground Control, Aerodrome Control, Coordinator, Approach/Area Procedural
Control and Flight Certified to fly a Piper Cherokee 140 Aircraft, trained by an Airport
Manager and Approach/Area Certified Air Traffic Control Supervisor, to work at Barbados
Center and Adams Air Traffic Control Tower. Adams Control Center operates an Airspace
with a defined upper limit of 20,000 feet. In the Turks and Caicos Islands Larry has
supervised experience as an Air Traffic Controller, managing a runway and Aerodrome
Control Operations.
It is my recommendation that he be provided a position in an atmosphere where he can
work, performing his capable professional expertise, him being qualified for his
areas of work.
Yours truly
Calesha AHylton
Social Worker
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AC Civil Aviation Department SECTOR Ministry
of Tourism andREFORM International
Transport
(Barbados)
Building #
drantley Ada Imantrial Estate Christ Church, IT0K9
Barbados,West Indies, The Caribbean
Tele Farid:
246) N09:30
1246481309
AFTN:
ΤΗΡΗΤΕΣ
Ref. No. 0144/2
3 March, 2006
Page | 51
Dear Sir/Madam,
SUBT #
TO WHOM IT MAYCONCERN
This letter seeks to inform you that Mr. Larry Lamard Garland undertook a course
of study in Air Traffic Control at the Barbados School of Air TrafficServices from 9
May to 2 December 1988. During the practical training Mr. Garland was assigned
to the on the-job environment in the Aeronautical Information Services
Office and the Aerodrome Control Tower when he was not functioning in an
active training position
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in the simulator
The results Mr. Larry Lamard Garland achieved are provided below. You
may wish to note that 70.0% is the pars mark in all examinations with students
afforded one resit per examination failed. Participants must pass all final
papers and practical examinations to be successful on courses conducted by the
Barbados School of Air Traffic Services
Final Paper
Grade % 68.0/57.0 56.1/614 59.2/64.6
77.9
68.9/82.3
Subject AIS & ICAO Telecommunications Aerodromes & Emergencies
ATC-VFR Part 1 General Procedures Meteorology ElectronicAids
to Air Navigation Aircraft Theory
ATC-VFR Part 2 Separation & Control
Procedures Navigation ATC IFR/NON RADAR Part 1 General
Procedures ATC IFR/NON RADAR Part 2 Separation Control
Procedures
70.0
80.8 48.5/50,0
60.0/63.6
63.3/37.6
10
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Page 11
Grade
Simulation Working Position Aerodrome
Control Ground Control Co-ordinator
Area/Approach Non Radar Control Flight
Data
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B+
Grading
Theoretical Training A - 89.5%
- 100.0% B - 79.5% -
89.4% C - 69.5% -
79.4% D. 59.6% • 69.4%
E - 50.0%= 59.4% F.
BELOW 50%
Simulation A - VERY GOOD B -

GOOD C - ADEQUATE D. NEEDS
IMPROVEMENT E -
UNSATISFACTORY
Yours faithfully
M.H. BECKLES For Director ofCivil

Aviation
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*cpA =
CHARTERED COMPTABLES PROFESSIONAL PROFESSIONNELS
ACCOUNTANTS AGRÉÉS CANADA
CANADA
Page | 56
Chartered Professional Accountants of Canada 277 Wellington Street West Toronto ON CANADA M5V3H2 T. 416 977.3222 F. 416 977.8585
www.cpacanada.ca
December 18, 2015
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To Whom it May
Concern,
This is to confirm that Larry Lamard Garland (ID: 4870261) is a CPA Student forthe
Prerequisite Education Program (PREP) of the Chartered Professional
Accountants of Canada (CPA) precertification program. He has been granted
entry into the CPA program as a legacy student of the Certified General
Accountants program, as a result of the recent merger uniting all three Canadian
accounting organizations into one Canadian accounting body.
The CPA PREP is an intensive accelerated bridging program for those who have an
undergraduate or master’s degree in a discipline other than accounting or lack some
or all of the necessary prerequisite courses required for admission to the final
component, the CPA Professional Education Program (PEP). LarryLamard Garland
currently has two modules outstanding, before proceeding tothe CPA PEP. The
total cost for the two PREP modules is $1000 US (price subject to
change).
The CPA PEP is a graduate-level program comprised of a series of modules that

focus primarily on enhancing CPA candidates' ability to apply professional
knowledge, vales, ethics and attitudes in a professional context. The program will
take candidates approximately two years to complete on a part time basis as they
work in relevant employment. The approximate total cost for PEP will be $10650
US (price subject to change). This total is given under the assumption Mr.
Garland will
successfully pass each

component.
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In addition to formal education, the CPA certification program requires
candidates to complete a term of relevant practical experience under the guidance
of an approved mentor. The minimum required term is 30 months ofemployment,
during which candidates demonstrate that they have gained
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the professional knowledge, skills, values, ethics and attitudes required forentry
to the CPA profession.
For more information on the CPA Canada certification program, please go to

the following link: https://www.cpacanada.ca/en/become-a-cpa.
Should you require additional information, please contact me directlyat

(416) 204-3276.
Kind Regards,
Krystal Scarlett Program
Coordinator, International
kscarlett@cpacanada.ca
срА
CHARTERED PROFESSIONAL ACCOUNTANTS CANADA
CGA Transitional Evaluation

Report
Overview:
Page | 60
The following information indicates your eligibility for the Canadian CPA path, in addition to
providing information to help in your planning. If you have any questions about the review,your
CPA program choices, or the process for making an application, please contact us at
infocaribbean@cpacanada.ca.
Please note this review based on the information made available at the time of your evaluation, and
entry requirements are subject to change. Should your educational information change, theonus is
on you to let us know. You may request an updated evaluation at any time.
Page | 61
All CGA-approved transfer credits from post-secondary institutions (PSIS), as well as all PSI
equivalent courses taken in the CGA Program of Professional Studies, will be recognized for
admission to CPA PREP and CPA PEP during the transition period. The transition period willend
December 31, 2015, after which all applicants will be required to adhere to the CPA Canada
policies surrounding admission.
A new CPA student number has been assigned to you (please see below with the Academic
Standing Report). This will replace your former CGA student number and will beused for all CPA
programming purposes from this point forward.
Academic Standing
Report
Applicant Larry L Garland

Student ID # To be assigned
Transcripts evaluated: CGA Transcript
Code
Description
Meets
requirement Remarks
CPA 1_01 gement Accounting

University degree
CPA
2_02
M2 -
Introd
CPA 2_01 uctor
M1 - Introductory FinancialAccounting y
Mana
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CGA granted exemption
YES (FA1)
I
n
r
e
c
e
i
p
t
YES
o
f
o
r
i
g
i
n
a
l
t
r
a
n
s
c
r
i
p
t
Page | 63
YES
CGA exemption granted

(MA1)
CPA 2_03
M3 - Economics
YES
CPA 2_04
M4 - Statistics
YES
(EM1)
CGA granted exemption (QU1)

CGA granted exemptions
(FA2, FA3,
CPA2_05
M5- Intermediate and AdvancedFinancial

Accounting
YES
FA4)
CPA 2_06
M6 - CorporateFinance
YES
Page | 64
CPA 2 07
M7 - Audit and Assurance
NO
CGA granted exemption (FN1) Next PREP offering of M7, registration deadline December
23, 2015 Next PREP offering of M8,registration deadline August 28, 2015CGA granted exemption (MA2)
CPA 2_08
NO
CPA 2_09
M8 - Canadian Tax M9 - Intermediate and

Advanced Management Accounting M10 -Strategy
and Governance
Page | 65
YES
YES

(MA2)
CPA 2_10
CPA 2_11
M11 - BusinessLaw
YES CGA granted exemption

(LW1)
CPA 2_12
M12 – Information
Technology
CGA granted
YES exemption (MS1)
Code
Meets
Description
requirement
Remarks
Remarks
Page | 66
CPA3_MO
*Module Zero
NO
Required by Legacy students tofill knowledge

gaps
CPA 3_01
Page | 67
M1 - Core Module
1
NO
CPA 3_02
M2 - Core Module 2
NO
M3 - Elective Module 1
NO
CPA 3_03
CPA3_04
CPA 3_05
NO
M4 - Elective Module 2M5 –

Capstone 1 Integrative Module
NO
CPA 3_06
M6 - Capstone 2 Evaluative
Preparation Module
NO
NO
CPA
4_CFE
Common Final
Exam
Page | 68
CPA 5_PERT
CPA Practical ExperienceRequirement
NO
Thirty (30) months of experience through 1) Pre-approved program certified by employers 2) Experience
verification by a supervisor orcombination of both methods
Page | 69
Students please note that Core 1 is a prerequisite for Core2, and Core 1 and Core 2 are
prerequisites for the electives. Both Core and Electives must be completed before candidates
can gain access to the Capstone Modules which precede the Common Final Exam.
Where to Begin your CPA

Path
Your current eligibility: You are eligible to apply for modules within the CPA
Prerequisite Education Program (CPA PREP).
Explanation: The CPA PREP modules provide coverage of the prerequisite

topics required for entry into the CPA Professional Education Program (CPA
PEP), which is the path to earning the CPA designation.
Next Steps: You have two

choices, as follows:
1. Register for the required CPA PREP modules (refer to the Academic
Standing Report) using the CPA
PREP Registration Form.
A second option is to pursue the required prerequisites through pre-approved university courses
until you have the full suite of CPA prerequisite topics (refer to the Academic Standing
Report), which would allow you direct entry to the CPA PEP. If you pursue this option, it is important to
ensure that these courses will be recognized by CPA. Please contact us at
infocaribbean@cpacanada.ca for a full listing of pre
approved courses.
For more information on the CPA path and the specific requirements for admission, please
contact us at infocaribbean@cpacanada.ca or refer to the CPA PREP Program Handbook,
available at CPACaribbean.ca.
Page | 70
PPC Limited P.O. Box
132 Providenciales Turks& Caicos Islands
Tel: 69.946-4313 Fax: 619-946-4532 Plant: 619-946-1363 Fax: 649-946-4348
Page | 71
ENERGY
Providenciales
October 27, 2005
To: Whom it may concernDear Sir or Madam:
Re: Mr. LarryGarland
Mr. Garland has had a long association (1990) with PPCLimited, which operates in
the Turks and Caicos Islands BWI as a private electric utility, under license with
the local government and the Crown.
Larry's role with PPC has been in the area of accounting at a

foundational level. Larry has exhibited a good workethic and an ability to relate
to the needs of his clients.
My current role as CFO has allowed me to follow thelead of past major

managers employed by PPC inthe support of Larry, primarily in the areas
of career planning.
Mr.Garland has broad working experience in aviation and hospitality and I

know he has good references to offer from previous employers. Larryhas
also run his own business providing accounting and training services and has
many satisfied customers in these islands. I believe his excellent attitude and general
competencies make him a valued asset to prospective employers and associates.
I am pleased to recommend Mr.
Page | 72
Garland.
Yours truly,
fало
Robert J. Hamill CMA
CFO, PPC Limited

PH 649-946-4313
华电国际电⼒股份有限公司
Huadian Power International CorporationLimited
Huadian Power International

Co. Ltd No. 2 Xuanwumennei
Street
Xicheng District,
Beijing,
The PRC Tel: +852 5803 4269
Email: samlin@hdpihk.com Website:

http://www.hdpi.com.cn/
Page | 73
AND
Representative/Employee: LARRY LAMARD

GARLAND Old Airport Road, South Caicos,
Turks and Caicos Islands Phone: 1-649-344-
3213 Email:
larry.lamard.garland.phd@gmail.com@gmail.com
Page | 74
POWER INTI
MEMORANDUM OF UNDERSTANDING
(AGREEMENT DEED)
This binding MEMORANDUM OF UNDERSTANDING/AGREEMENT (hereinafter

referred to As MOU/Agreement) is by and between HUADIAN POWER
INTERNATIONAL CORPORATION LIMITED, HONG KONG (hereinafter referred to as

"EMPLOYER") and LARRY LAMARD GARLAND, (hereinafter referred to as "Employee/
Representative").
This MOU is effective on the date of the last signature by the authorized Officials of
the two parties.
WHEREAS: On this Agreement between Employer and Employee/Representative;

Employer appoints Employee as "Company's Senior Sales Representative (intermediary
between Huadian Power International Co. Ltd, Hong Kong and its clients/customers) to handle
financial matters
thereby communicating and receiving payment on behalf of Employer from its debtors
(customers/clients) in USA/CANADA region.
NOW THIS DEED WITNESSED that by this agreement, the Employer shall have the
Page | 75
Following understanding and responsibilities:
1. To give advance notice to Employee/Representative regarding payment

information including the payers/payee names and address, amount, related products
name and quantity e.t.c.
2.To request the Employee/Representative's services in legally allowed manner in
Page | 76
USA/CANADA region to handle Huadian Power International Co. Ltd, Hong Kong affairs.
3. To give the agent, as its service charge 5% commission of the total amount retrieved on
every payment by its clients/customers and a monthly salary of $4,900.00
USD(Four Thousand Nine Hundred Dollars) to cover any incurred expenses
by Employee/Representative.
4. To increase Employee/Representative's commission and salary at the end of 8

weeks based on Employer's satisfaction in services rendered (competency,
credibility) by Employee/Representative thereof.
The Employee/Representative shall have the following understanding and responsibilities.
1. To communicate and receive payment from clients/customers of

Employer.
2.To admit that all money received from or paid by customer/client of Employer
are not owned by the Employee/Representative.
3. To remit the payable amount retrieved from principal customers of Employer without delay
according to the principal's instructions by (competency, credibility) and as deem fit
i.e. via wire transfer as instructed/advised by Employer.
4. To deduct 5% being commission from the total amount received from

client/customer of Employer and remit 95% of the total funds retrieved/received
fromclients/customers of Employer.
5. To received all monthly salary of $4,900.00 every thirty (30) days which
commences from
Page | 77
The first day of initial contact with funds, bank Drafts or cheques
received from Client/Customer.
Page | 78
6. To keep good record of the transactions, and to submit the record when
requested by
The Employer.
7.We, the employer Huadian Power International Co. Ltd hereby confirm that
these funds or bank draft's or company cheque's are good clean and cleared funds of
non-criminal origin and from legal source.
8. We the employer Huadian Power International Co. Ltd also confirms that the
funds, bank Drafts or company cheques to be given to the employee is
from our legal business transaction between our company and our
business partners in CANADA/USA region.
GENERAL
1. This MOU shall have a term of 6 months from the date of execution. It is
understood that this MOU may be subject from time to time to revision or
modification by mutual agreement. Furthermore, any party may terminate the MOU
unilaterally with 7 days prior written notice to the other parties in whole or in part
as deemed prudent by any party in its sole discretion. If the MOU is terminated
neither party shall be liable to the other for any monetary or other losses that
may result.
2. Each party agrees not to discriminate in administering this MOU at any

given time.
Page | 79
3. This MOU may be executed in one or more counterparts, each of which shall be
deemed an original, but all of which together shall constitute one and the same
agreement. The MOU is the sole agreement between the parties
concerning the subject matter hereof and shall not be altered or amended
Page | 80
except in writing duly executed by all parties.
IN WITNESS THEREOF, the undersigned hereby execute this MOU this 22nd day of
November, 2016.
(Employer)
Bin Chen General Manager, Director Huadian

Power International Co. Ltd
Ilust WITNESSED BY:
Page | 81
0241
Hatum (Employee/Representative)
(unlai Chen Chief Financial
Dr. Larry Lamapa Garland PhD
LARRY LAMARD
GARLAND
Page | 82
Officer
Dr. Larry Lamard Garland PhD MBA MS BA (Professional) Dipl. -

Hospitality Management - Rooms Division Management/Info. Tech, Cert. - Hotel Management
Training, Air Traffic Controller Training, Human Resources Management Certificate Club
Med Employment (Professional), C/o Dr. Anise Baptello O.H.M.S., Old Airport Road, South
Caicos, Turks and Caicos Islands, Telephone: 649-344-3213, 1-649-348-1066 C/O CPA
Canada and Miami Air Route Traffic Control Center,

https://www.youtube.com/watch?v=JwXHn90G24k Email:
larry.lamard.garland.phd@gmail.com
Miami Air Route Traffic Control Center Operations &

Administrative Offices, 7500 N.W. 58th Street
Federal Aviation AdministrationDepartment of Transportation
Miami Florida 33166 United States of America
REFERENCE THE ABOVE
I, Dr. Larry Lamard Garland declare that the information provided here within is true to the bestof
my knowledge, identifiable of job consistency and education continuity, managi decision to contract with me,
Page | 83
a Cpa student, training in the specialized areas of Finance and Accounting, currently
work/training with the FAA in the specialized areas of Area an Approach for the high and low
sectors of Miami Oceanic Airspace. I am a specialized Corporate attorney serving as an
in-house counsel and handle all complex legal matters and projects. I ensure the legality of
commercial transactions and advise our company on legal rights and duties with Responsibilities
to Consult and handle all corporate legal processes (e.g. intellectual property, mergers &
acquisitions, financial securities offerings, compliance issues, transactions, agreements, lawsuits,
patents) I develop company policy and position myself on legal issues Researched, I
anticipate and guard our company against legal risks guiding managers to
Page | 84
ensure compliance with rules and regulations, draft and review reports and other legal
documents representing company in legal proceedings (administrative boards, court trials etc.) I
draft and administer all contracts, negotiating deals and attend company meetings
C/o Anise Baptello, CPA PRACTICE TRAINING PROFESSIONAL

MBA Cga Trained PHD MS BA Dip Cert. Air Traffic Control and
Training Manager. Telephone: 1-649-344-3213, Email:℅
larry.lamard.garland.phd@gmail.com
Mr. Larry Lamard Garland MBA/CPA, PHD, MS, BA, Dipl.- Info.
Tech/Rooms Division Management, Cert.- Management
Trainer/Air Traffic Control/Management.
26th December2016
This letter is Certification for the program, Dr. Larry Lamard

Garland under the guidelines, set by Anise Group of
Companies.
The following subjects outlay the Manager's designed

characteristics of training for Anise Baptello.
9. Controlling; Learning and

Changing 10. Legislation 11. Legal understanding and
Interpretation of the Turks and
Caicos Islands Law.
1. Organizations, Management,
and the Networked enterprise 2.
Information Technology
Infrastructure 3. Management
and Organizational Support
Page | 85
Systems for the Digital Firm 4.
Page | 86
Building Information Systems inthe
Digital Firm. 5. Foundations of Management
Planning, Delivering Strategic Value 7.

Organizing; Building aDynamic
Organization 8. Leading;
Mobilizing People
Business Law Information TechnologyManagement MarketingCost Accounting
InternalAuditing
Professional Flight Operations .....In Progress CPA

Designation (Chartered Professional Accounting
Association of )......... In Progress
Principal/Trainer Dr. Larry LamardGarland CPA Practice
Training
Professional
Dr. Larry Lama/d Garland PhD
I invite your attention to the described above, Anise Baptello, a Salesexpert,

12th December 2016
To Whom it may Concern
Dear Sir/Madam
I invite your attention to the described above, Anise Baptello, a Sales
expert, derived by experience, satisfying me via communications,
supervising a training program, my being a registered student of the CPA
Canada program qualify her in this reference taking the form of
Page | 87
this here recommendation. General MANAGER
Anise is a well-mannered, health conscious and trustworthy young ladywho
captures the heart and imagination of my interest. As a Sales Manager, her
ability to attract customers, outlay a deep managing support for all
businesses, operated and supported by her.
I admire her intelligence and her inner warmth character, thus her being
able to understand me from a professional and a intellectual manner,
identifiable of her understanding the characteristics of my behavior and the
educational support of understanding my Accounting,Management, and
Marketing scope of who I am.
I recommend Anise for employment in your Company as a Manager,her
understanding my psychological ability to inject the required knowledge,
giving her the perception of being able to relate to Companies like yours.
My assessment of her, entails her ability to manage Customer Service at
the Senior level, me supporting her desired interest to work for you at a
Director level reporting directly to you gaining the Flight Support viewof my
over-viewed supervision as a research specialist from Bahamsairand whom
worked and trained as an Air Traffic Controller for South Caicos Tower.
She is currently chairing the board of my Amazon Group of Companiesand
me hesitating not in the management of her reference as a General
Manager for your Business.
Yours faithfully LamardGarlandSir.

Dr. Larry Lamard Garland Aviation Management Trainer AmericanFlyers
PRACTICAL EXPERIENCE ASSESSMENT
The CGA Program of Professional
Studies
Page | 88
philosophies, policies and practices of the corporation, as well as ethical and corporate social
responsibilities of the retirement industry, and governing laws and regulations.As a
strategic partner, directed focus to Holiday's core values of people, quality of product and
profitability.
Global Vice President, Human Resources at Island Global

Yachting March 2007 - December 2008 (1 year 9
months)
Vice President, Human Resources - The Americas at Hilton

Worldwide September 1996 - April 2006 (9 years 7 months)
Vice President, Human Resources- The Americas (Renaissance Hotels) at

Marriott International January 1991 - July 1996 (5 years 6 months)
Area Director - Human Resources - North

America January 1991 - December 1992 (1 year
11 months)
Area Director - Human Resources - The Americas at HiltonWorldwide

1989 - 1990 (1 year)
Area Director of Training & Development - North America/Caribbean at HiltonWorldwide

1988 - 1989 (1 year)
Hotel Director Human Resources/Area Training Manager at Hilton Worldwide
1986 - 1988 (2 years)
Hotel Director of Human Resources/Area HR Director - Middle East/East Africa at Hilton

Worldwide 1980 - 1984 (4 years)
Page | 89
Education Ashridge Business School 2005 - 2005 IMD Business
School Business, 2005 - 2005 Hilton International Career
Development Institute - New York & London Business, 2003 - 2003
Hammersmith & West London College CIPM, Human
Resources/Labour Relations, 1976 - 1977 Activities and
Societies: Debating Bournemouth University Hotel/Hospitality
Page | 90
Management, 1971 - 1975 Activities and Societies: Member of
the IHA University High School High School Diploma,
General Studies, 1970 - 1971 Activities and Societies:
Gymnastics, Journalism
Page 2
Page | 91
Page | 92
Edwin John Mark Zephirin, MIHM, MCIPD Vice President Human
Resources Atlantis, Paradise Island, Bahamas Where Water Meets Wonder
Linked in.
Contact Edwin John Mark on LinkedIn
Page | 93
ALLEGRO RESORTS
Allegro Resort Turks & Caico PO Box 205

Grace Bay Provide Turks & Caicos
Islands B.W.I. Tel: 649 946 5555 Fax: 649
946
TO WHOM IT MAYCONCERN
This is to confirm that Mr. Lamard Garland is employed at

Allegro Resort Turks & Caicos in the capacity ofAssistant Store
Manager since December 1998. Mr. Garland is assigned with the
responsibility of receiving merchandize and general upkeep
including maintaining all records of inventory in the
warehouse on company's standard software.
I find Mr. Garland extremely conscientious and

hardworking, always performing to his Supervisor's
utmost satisfaction. A young man of extraordinary
Page | 94
capabilities and charming manners, Mr. Garland will be an
asset to any organization.
Page | 95
tantan
Rajesh M. Pant General

Comptroller
P.S.
This testimonial is given to Mr. Lamard Garland at the time when the author of thisletter
is leaving the Resort due to his transfer to another Allegro Property.
MINISTRY OF TOURISM, COMMUNICATIONS & TRANSPORTATION

DEPARTMENT OF CIVIL AVIATION
and Caico
TELEPHONE: (649) 946-2137/38 P. O. BOX
168
LEITE FACSIMILE: (649) 946-1185

GRAND TURK
TURKS & CAICOS ISLANDS BRITISH

WEST INDIES
Cad@tciway.tc
ment sp
Civil Avia
Page | 96
non Depo
4th June 2001
To Whom It May Concern
This serves to confirm that Mr. Larry Garland was nominated by the Turks and
Caicos Government in 1988 to under go a course of study in basic Air Traffic
Control at the Barbados School of Air Traffic Services.
Page | 97
Following his successful completion of the above mentioned course Mr.
Garland was employed by the Turks and Caicos Government,Ministry of
Tourism, Communications and Transportation in the Civil

Aviation Department from the 13th May, 1987 to 27 June1989.
During his employment he served in the capacity of AirTraffic Control

Assistant.
His performance whilst in employed by the Civil AviationDepartment,

was commendable.
Yours Sincerely,
Tom A. Swann Director of Civil

Aviation
Please reply to:
CAICOS IS,
ISLANDS
The President P.O. Box 260
Providenciales Turks &Caicos TURKS
Islands B.W.I. Phone: (809)
946-4650 Fax: (809)
946-4663
Page | 98
BAR ASS
The Secretary P.O. Box 62

CIATION
Providenciales Turks &Caicos
Islands B.W.I Phone: (809)
946-4277 Fax: (809)
946-4484
Page | 99
March 3,
1995
Ref: 93,01255.
Garland
TO WHOM IT MAY
CONCERN
RE: LARRYLAMARD
GARLAND
During the time that I have known the above individual, I find him to be
a very intelligent, aggressive and out spoken person. Mr. Garland is very
hard working and he is always willing to help out in any area that he can.
I recommend Mr. Garland to any University he wishes to attend.
Should you have any questions, please do not hesitate to contactme at your
convenience.
Yours verytruly,
TÜRKS & CAICOS BAR
ASSOCIATES
NX N. GREGORY
Page | 100
MCNALLY
Secretary/Treasurer
P.O. BOX N-4777
TELEPHONE: 242-563-3000
NASSAU, BAHAMAS
ALANTIS
PARADISE ISLAND
August 11,
1999
Larry Garland Discovery Bay,Providenciales

Turks and Caicos Islands
Dear Mr. Garland,
The Management of Sun International wishes to acknowledge your application

and to express our gratitude for your confidence in our organization, by
submitting your credentials for consideration.
The laws of the Bahamas dictate that we must exhaust all local talents prior to
recruiting from abroad. We have carefully examined the information providedand have placed
them in our system for processing.
Page | 101
Please feel assured and confident that the contents of your documents will besecured and
treated confidentially.
Sincerely,
Many
Tanya Adams Staffing
Manager
Page | 102
TA/th
Core Value Number One:
Blow Away the Customer
The Certified General Accountants Association of Canada (CGA-Canada) is a nationally recognized

professional association representing over 62,000 members and students. Certified members of the
Association have achieved and continue to maintain rigorous standards of professional competency,are
bound to a uniform standard of ethics and conduct, and are entitled to use the designation ‘CGA’.
CGA-Canada is a full and active partner of the International Federation Accountants Council (IFAC), the
international standards setting organization in auditing, education, ethics, and public sector financial
accounting. The CGA Program of Professional Studies is the leading educator of financial managers in
Canada and is well established in China, Hong Kong, Bermuda, and the nations of the Caribbean. The
CGA program delivers a dynamic, in-depth, and comprehensive curriculum that incorporates the
advanced competencies of financial management education. The program facilitates an innovative
blend of interactive and independent learning, complemented with concurrent practical experience.
National course development and examinations ensure uniform high standards wherever the program
is delivered.
The Practical Experience Requirement

As an integral component of their professional preparation, CGA students must demonstrate their
ability to apply the knowledge, skills and competencies gained from their formal education to a
workplace environment.responsibilities as they advance to the certification level of CGA’s Program of
Professional Studies. For certification, students must satisfy the Association that they have progressed
to an employment position(s) that requires a well-rounded knowledge of, and a professional level of
responsibility in, such areas as accounting, finance, audit, taxation,strategic planning, and the
management of knowledge, human resources, projects, and other organizational resources. Students
not achieving the prescribed competencies will have their certification delayed.How to Complete the
Practical Experience Assessment Questionnaire (PEAQ)
The PEAQ has been designed to enable the CGA Association to effectively evaluate the competencies
that a CGA student has experienced as they progress towards full professional certification.
Page | 103
To complete the PEAQ a student must:
• Provide their profile details in Part 1.
• In Part 2, provide details of their employment.
o Use a separate form for each current employer.
o Use a separate form to cover all previous employment prior to the current employer, unless this
Page | 104
information has been previously submitted to the Association.
• For Part 3, detail and assess the financial management related competencies (both current and
past) achieved in the employment position being reporting on.
• Date and sign the PEAQ at the end of Part 3.
• Have Employer complete Part 4 – validating the information reported in Parts 1, 2 and 3, providing
appropriate comments as requested, and dating and signing off at the end of Part 4.
• Retain a copy and submit the completed PEAQ to the CGA office for assessment.
STUDENT NAME:
STUDENT ID NUMBER:
Practical Experience Assessment Questionnaire
2PART 1: MY PROFILE (to be completed by all students)

1. Student number
2. Surname _ First name Middle Name
4. Phone (business): e-mail:
5. Courses registered for, this academic year:
Session 1 _ Session 2 Session 3 Session 4
6. Anticipated year of program completion
PART 2: EMPLOYMENT INFORMATION (to be completed by all students)
1. Employment status:
Full-time Part-time Contract/Term, expected duration:
Self-employed* Unemployed**
* Some CGA Associations do not permit students to be self-employed in public practice; students
should confirm with the Association where they reside if there are any restrictions. Experience from
self-employment in other businesses may be acceptable but must be independently verified (eg.
external auditor; CGA practice reviewer; etc.).
**If you are not currently employed, but have previously been employed in an accounting related
position(s) and your employment has not been verified by the CGA Association before, complete this
questionnaire and classify your experience as “past”. If possible, have your former employer
complete Part 4 – validating the Information reported in Parts I, 2 & 3, providing appropriate
comments as requested, and signing off.
2. Employer:
a) Employer Name
b) Employer Address
c) Type of Industry (pull down menu of codes)
d) Nature of business
e) Approximate total annual revenue
f) Number of employees in organization: Total Your department
Page | 105
3. Your Position with Employer:
a) Your employment title
b) Your immediate supervisor (Name & Title)
c) Do you or your immediate family have a controlling interest in your employer
company/organization?
Page | 106
Yes No
d) Start date with employer year: month:
3e) Start date of current position year: month:

f) End date of employment year: month:
g) Number of staff in accounting or financial related functions that you supervise
4. Annual Salary:
< $20, 000 $20,001-$25,000 $25,001-$30,000 $30,001-$35,000 $35,001-$40,000
$40,001-$45,000 $45,001-$50,000 $50,001-$55,000 $55,001-$60,000 $60,001-$65,000
$65,001-$70,000 _$75,001-$80,000 $85,000-$90,000 >$90,000
PART 3: PRACTICAL EXPERIENCE INFORMATION (to be completed by all students and

verified by employer)
The primary purposes of the Practical Experience Assessment Questionnaire, are to determine
whether a student has achieved the competencies required to meet the CGA program practical
experience standard for certification and a1. Oswald Skippings -1976 - 1980 (PDN) 5. Ambella
Smith: 1991 - 1995 (PNF)
s. Carlton Mills: 2007 - 2009(PNP)

2. Herbert Becn: 1980 (PDM)
3. Robert Hall: 1980 - 1986/PNP
6. Clarence Selver: 1995 – 2003 (PDM)
9. Amanda Missick: 2009(PNP)
4. Wendal Swinn: 1988 - 1991 (PDM)
7. Letan Boyce 2003 - 2007(PAP)
10. Akerra Nisatek 2012 - Presents well, to provide guidance to students in determining their progress
towards meeting this standard. The assessment process includes both quantitative and qualitative
analyses of the information provided by a student in their completed Practical ExperienceAssessment
Questionnaire.
From a quantitative perspective, the questionnaire scores the student against established
competency benchmarks. The qualitative review ensures a student has demonstrated all the essential
core competencies
and as well, flags any potential concerns that may require further investigation. For borderline
assessments, a review of the entire PEAQ submission may identify competencies not given
appropriate credit by the quantitative analysis.
The Association reserves the right to audit all experiences claimed by the student andverified
by their employer.
Page | 107
PART 3A: FOUNDATION EXPERIENCE
Foundation experience prepares students with the competencies that are normally prerequisite for
advancing to professional level responsibilities. Students’ foundation competencies typically range from
entry level accounting related activities that may often be technical and routine in nature (e.g. A/P, A/R,
bank reconciliations), to intermediate level positions that may increasingly rely upon higherorder abilities
– analytical, forecasting, planning, decision-making, and communication responsibilities.
Page | 108
For each area listed in PART 3A, select the competencies that you have performed in support of that area.
Please check the appropriate column(s) to indicate whether the competency is past (P), current (C) or
both past and current. Competencies gained since the last time you submitted a PEAQ should be
categorized as“Current”, while any competency previously assessed on a prior PEAQ should be
classified as “Past”. (clarify definition of current and past) For those competencies that you have not
had experience with, simply leave them blank. You may wish to seek your supervisor’s advice for
assessing any items that you may be unsure of.
41. Financial Accounting & Reporting
a) Accounting cycle
P C Foundation Competency Statements
Understands the total accounting cycle and provides a map or chartof
accounts for direction in arrangement of accounts (e.g. prepare chart of
account).
Analyzes transactions in preparation for journalizing entries (e.g.perform

transaction analysis).
Journalizes entries for transactions from analysis of information

indicating appropriate accounts to be debited and credited with related
amounts involved, giving a short description of transaction(e.g.
journalizes transaction and events).
Accurately posts (enters) journalized amounts in correct ledgeraccounts

(e.g. posts to ledger accounts).
Creates a work sheet (working papers) to enable accounts balances to

be worked through to financial statement accounts (e.g. prepare a work
sheet).
Prepares relevant accounts from ledger to form a trial balance of the

existing account balances.
Prepares balances of credits and debits (e.g. prepare unadjustedtrial).
Analyzes relevant nominal accounts to determine necessary adjustments

to be made to real accounts to ensure correct year-endbalances for
financial statements (e.g. prepare adjusting entries).
Prepares adjustments for real accounts and completes the adjustedtrial

balance to be used for completion of the financial statements, ensuring
that columns balance.
Page | 109
Prepares account balances from the net of debits and credits in
appropriate column of Income statement (e.g. prepare trial balance).
Transfers from trial balance appropriate amounts to create Income
Statement and Balance sheet.
Prepares Retained Earnings Statement, if required.

Prepares the proprietorship’s owner’s equity and for partnership’s
Page | 110
partners’ capital accounts (e.g. prepare financial statements).
Prepares reversing journal entries to eliminate nominal account
balances subsequent to completion of financial statements (e.g.
prepare reversing entries).
b) Cash
Evaluates process for handling cash and ensures security. Ensures
accurate recording of cash receipts (e.g. record of cash receipts).
Evaluates process for making cash disbursements and ensures security.
Ensures accurate recording of cash disbursements (e.g. record of cash
disbursements).
Evaluates process for preparation of bank reconciliations and ensures

bank balance and adjusted cash account balance are equal(e.g.
prepare bank reconciliation).
Prepares cash flow projections for the coming year indicating amounts
of cash required each month to meet transactions need(e.g. prepare
cash flow projections).
Evaluates handling of petty cash and appropriate recording of all

5amounts ensuring receipts or memos for all amounts paid (e.g. handling
of petty cash).
Prepares a cash flow statement showing flow of cash during the year
for Operating, Investing and Financing operations (e.g. prepare
Statement of Cash Flows).
c) Accounts Receivable
Accurately maintains a customer sub-ledger of accounts receivableand
ensures balancing amount with controlling account in the general
ledger. (e.g. maintain customer sub-ledger).
Approves credit limits for firm’s customers, under the mandate andterms
given by management, (e.g. approve credit limits).
Verifies invoices and ensures accurate recording of accountsreceivable in

appropriate accounts (e.g. record invoices).
Oversee the collection of outstanding amounts on accounts receivable

within specified credit limits. Keeps management informed of current
status of accounts (e.g. collect outstandingaccounts).
Page | 111
Maintains bad debt expense account and ensures accurate and timely
entries are posted to the account (e.g. account for bad debtexpense).
Responsible for preparation of accurate compilation of customers’

statements and timely dispatch to customers (e.g. prepare
Page | 112
customers’ statements).
Prepares an aged analysis of accounts receivable for management,
highlighting items of concern accompanied by appropriate explanations
(e.g. prepare aged analysis).
d) Inventory
Understands and is able to initiate and maintain a secure, perpetual
inventory system (e.g. maintain a perpetual system).
Understands and is able to initiate and maintain a secure, periodic

inventory system (e.g. maintain a periodic system).
Is fully conversant with the four methods of determining inventory

costs – specific identification, weighted average, first-in, first out, and
last in, first out. Assigns costs to inventory items as directed by
management (e.g. assign costs to inventory items).
Applies the lower of cost or market rule and applies market valuewhen
market is lower than cost (e.g. apply at lower of cost or market).
Understands the three methods for estimating inventories and

chooses and applies most appropriate for firm with management
approval (e.g. estimate inventories – account for/reconcile physical
count, use gross margin/retail inventory).
e) Investments
Ensures that short-term investments are recorded accurately, are in
accord with GAAP, each one is recorded separately, and each is
accompanied by full details (e.g. record short-term investments in equity
securities).
Ensures that long-term investments are recorded accurately, are in

Practical Experience Assessment Questionnaire6
accord with GAAP, each security is recorded separately, and each is

accompanied by full details (e.g. record long-term investments in equity
securities).
Ensures accurate recording debt securities, is recorded separately, is

in accord with GAAP requirements, and is accompanied by full details
(e.g. record investments in debt securities, such as government
treasury bills).
f) Prepaid Expenses
Page | 113
Ensures that all prepaid expenses are accurately recorded (e.g.records
prepaid expense such as insurance premium, rent).
g) Capital Assets
Page | 114
Examines all documents related to acquisition of capital assets and
carefully determines acquisition cost, considering discounts and additions
to cost (e.g. measure and record acquisition cost).
Evaluates the four methods of amortization allowed by GAAP, straight

line, units of production, sum-of-the years’ digit or sinking fund method,
and applies most appropriate method for each class oftangible capital
asset, with approval of management (e.g. determine and apply
methods of amortization).
Verifies all documents relating to repairs to, betterment of, and

maintenance of capital assets and accurately records amount in
appropriate accounts (e.g. record repairs, betterments and maintenance).
Verifies all documents related to volume extraction of tones mined, barrels

pumped or board feet of timber harvested and records appropriate
depletion amounts (e.g. record depletion of natural resources).
Verifies appropriate estimates from expert sources to record amortization

or writing down of intangibles. Generally uses straightlinemethod and
limits write-off to within GAAP requirement of 40
years. Ensures goodwill and long-lived intangibles are subject to

impairment write-off (e.g. record amortization of intangibles).
Verifies all documents re disposal, exchange and retirement of capital

assets and records amounts in appropriate accounts (e.g.record
disposals, exchanges and retirements).
Utilizes ratios to determine efficiency of assets and prepares information

for management and financial statements (e.g. evaluateassets efficiency
by ratios of total asset turnover /return on total assets).
h) Accounts Payable
Accurately maintains a vendor sub-ledger of accounts payable and
ensures balancing amount with controlling account in the general ledger.
Ensures security of system (e.g. maintain vendor subledger). Verifies
vouchers and charges from source documents, approves onauthority
from management, and accurately records amounts (e.g. approve/record
vouchers and charges).
Arranges for timely distribution of vouchers to creditors (e.g. pay

7outstanding accounts).
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Prepares reconciliation of vendor accounts in accounts payableledger
with outstanding amounts owing (e.g. prepare vendor reconciliations).
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i) Current Liabilities
Verifies and records bank overdrafts from bank reconciliation and
verifies and records bank demand loan(s) (e.g. record bank overdrafts
and demand loans).
Verifies accrued liabilities from source documents and accuratelyrecords

amounts in appropriate accounts (e.g. record accrued liabilities).
Verifies payroll liabilities from source documents and accurately records

amounts in payroll account(s) (e.g. record payroll liabilities). Verifies
deferred revenues from source documents and accurately records
amounts in appropriate accounts (e.g. record deferred revenues).
Verifies income taxes payable from source documents and accurately

records in income taxes payable account (e.g. recordincome taxes
payable).
Verifies method of calculation and calculation from source documents

of estimated liabilities and accurately records inappropriate account
(e.g. record estimated liabilities).
j) Long-Term Liabilities
Verifies, records and explains contracts, other agreements andsource
documents for debentures, mortgages and loans (e.g. records
debentures, mortgages and loans).
Verifies, records and explains contracts, other agreements andsource

documents for convertible bond issue(s) (e.g. record convertible
bonds).
Verifies, records, and explains contracts, other agreements andsource

documents for bond issue(s) (e.g. record serial bonds). Verifies,
records and explains pension agreements and source documents for
pension plan(s) (e.g. record pension plans).
k) Equity
Verifies method of calculation according to written agreement or in
absence of no agreement, the legal division, for partnership earnings
and drawings, with accurate recording and explanation of partners’
accounts (e.g. calculate and record division of partnershipearnings).
Verifies all incorporation documents and minutes of Board ofDirectors’

meetings.
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Arranges accounts for incorporation of information and prepares
necessary related explanations.
Records and explains accounts details of each share issue with
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appropriate explanatory notes (e.g. account for corporateorganization
and issuance of shares).
Arranges account(s) for payments of corporate dividends and stock

8split(s) according to minutes of Board of Directors, with necessary

explanatory details. Refers to management for approval (e.g. account
for corporate dividends and stock split).
Calculates earnings per share according to GAAP and with management
approval records in financial notes (e.g. calculateearnings per share).
l) Payroll
Verifies source documents for each employee and currently maintains
employee records (e.g. maintain employee records). Verifies sources
documents for employees’ time worked and employee required
deductions, arranges for preparation of payrolls with accurate recording
of amounts in the payroll account, providinginformation for cheque
preparation or electronic depositing of funds (e.g. prepare payrolls).
Prepares annual remuneration information for employees’ T4s, T4Asand

other information required by management from payroll account(s) (e.g.
prepare annual remuneration paid (T4, T4A, ROE).
2. Management Information Systems

Utilizes software applications for analysis and interpretation of data
required by management or others for accounting programs. (e.g. use
software applications for analysis and interpretation of data for
accounting programs).
Utilizes software applications for analysis and interpretation of data

required by management or others for spreadsheet programs. (e.g.
spreadsheet programs).
Applies software program applications for analysis and analyzes data

required by internal and external auditors (e.g. audit/workingpaper
programs).
Utilizes software applications for production of data as required forword

processing function in organization (e.g. word processing programs).
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Utilizes software applications for maintaining, analysis and
interpretation of data required by management or others for Database
management programs (e.g. database managementprograms).
Utilizes software applications for preparation of presentation
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programs for members of the organization as required by
management and others in the organization (e.g. presentationsoftware
programs).
Utilizes software applications for tax preparation and tax planning

programs.
3. Taxation
Explains from source documents accurately computes employment
income and makes appropriate deductions (e.g. compute employment
income and deductions).
Explains from source documents accurately computes business income

and makes appropriate deductions (e.g. compute businessincome and
deductions).
Explains from source documents accurately computes capital cost

9allowance and eligible capital property (e.g. compute capital cost

allowance and eligible capital property).
Explains from source documents accurately computes income from
property and makes appropriate deductions (e.g. compute income from
property and deductions).
Explains from source documents accurately computes capital gainsand

losses. Provides any necessary explanations (e.g. compute capital gains
and losses).
Explains and advises from source documents and prior computations

accurately prepare tax returns for individuals andcorporations (e.g.
prepare tax returns for individuals and corporations).
Computes,verifies, & records amounts collected for GST, HST, andPST

and arranges for reporting and remittance to appropriate government
from source documents (e.g. compute and report GST,HST, and PST).
4. Auditing (External or Management)

Traces and discusses with audit supervisor the balances of assets,
liabilities, payrolls, and revenue and expenses to source documents(e.g.
trace balances to sources documents relating to assets, liabilities,
payrolls, revenue and expenses).
5. Management Accounting
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Utilizes and explains job order costing to provide predetermined
overhead rates and provides necessary journal entries to record flowof
direct materials, direct labour and manufacturing overhead for job
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costing (e.g. perform job order costing).
Utilizes and explains process costing to provide record of the flow of
materials, labour and overhead.
Computes and explains the equivalent units of production for boththe

weighted average method and the FIFO method (e.g. perform process
costing).
Understands and calculates and explains inventory costing by direct

costing method (e.g. calculate direct costing inventory).
Understands and calculates and explains just-in-time costing forinventory

(e.g. calculate just in time costing inventory).
Understand methods of basing sales commissions on sales dollars or

contribution margin. Calculates and explains both methods (e.g.
calculate sales commissions).
6. Financial Management
Calculates and explains the components of cost of capital, composed
of costs of debt, preferred shares and common shares and calculates
the weighted average cost of capital (e.g. calculatethe component
costs of capital).
Understands the process and computes valuation of short-term securities

by present value method using the spreadsheet functions(e.g. compute
valuation of short-term securities).
Understands and explains the process and computes the valuationof

bonds by present value analysis, utilizing the spreadsheet functions
(e.g. compute valuation of bonds).
Practical Experience Assessment Questionnaire1 0
Understands and computes after tax returns of preferred shares,

considering price, dividend rate and tax assessment.
Understands and computes the valuation of common stocks by the two

fundamental security analysis methods, the present value method,
similar to bond pricing, and the relative valuation method, using a
relative indicator, such as price/earnings ratio (e.g. computevaluation
preferred and/or common shares).
Understands and explains the process and computes valuation of

annuities by present and future methods using the spreadsheet functions
(e.g. compute valuation annuities).
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Understands and explains the process and computes the evaluationof
a leasing project by utilization of the net present value method and, if
necessary, the internal rate of return approach.
PART 3B: PROFESSIONAL EXPERIENCE
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To achieve the practical experience standard necessary for CGA certification, students must haveadvanced
to
employment opportunities that require a professional level of responsibility and decision-making.

Students
must demonstrate experience and competence in effectively applying the concepts, skills, and
judgmental
abilities learned through the CGA program of professional studies and practiced in areas that may
include:
• Technical knowledge: areas of Financial Accounting and Reporting, Management Accounting,

Assurance, Finance and Financial Planning, General Business, Information Technology, and
Taxation.
• General management: areas of Planning, Allocating and Managing Resources, Measuring and
Monitoring, and Communicating.
• Leadership: areas of Organizational and Strategic Leadership, Team Leadership and
Development,
and Staff Coaching and Training.
• Professionalism: areas of Client Focus, Ethics and Trust, Integrative Approach, Problem Solving,
Professional Development, and Professional Self-Evaluation.
In consideration of the profession’s broad scope, students are not expected to have achieved
experience in all of these areas.
For each area listed in PART 3B, identify the competencies that you are able to demonstrate. For each
competency, refer to the tasks listed in Appendix A. Indicate which task(s) you have performedin
demonstration of the competency, by writing in the task letter in the “P” box (for past tasks), or in the “C”
box
(for current tasks) beside the competency. Only one task needs to be listed for each competency.
Experience gained since the last time you submitted a PEAQ should be categorized as “Current”, while
any experience previously assessed on a prior PEAQ should be classified as “Past”. You maywish to
seek your supervisor’s advise for assessing any items that you may be unsure of.
PROFESSIONAL EXPERIENCE
1. TECHNICAL COMPETENCIES:
Financial Accounting & Reporting
P C Professional Competency Statements
1 Formulates, analyzes, and processes transactions in accordance with
professional standards and policies.
2 Researches, evaluates, and advises on the appropriate accounting
treatment for complex transactions.
3 Interprets and advises on the organization’s reporting obligations.4
Ensures the reliability of financial information.
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5 Documents and maintains supporting information for transactions and
events.
6 Prepares financial statements appropriate for the users.
7 Prepares, analyzes, and interprets financial performance measures.8
Evaluates and advises on accounting policies and procedures in
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accordance with professional standards.
9 Adapts policies and procedures in accordance with professional
standards.
10 Evaluates and advises on financial accounting and related systems.
11 Designs financial accounting and related systems.
12 Adapts financial accounting systems in response to current and
emerging developments.
Management Accounting
Practical Experience Assessment Questionnaire 1 2
1 Assesses and advises on performance measurement requirements. 2

Designs, evaluates, and advises on the organization’s performance
measurement system.
3 Adapts performance measures.

4 Monitors accuracy of performance measures with respect to corporate
strategy and orientation and proposes adjustments, if required.
5 Recommends organizational improvements based on results from
performance measurement system.
6 Designs and prepares special reports for decision-making purposes.
Assurance
1 Evaluates and consults on the organization’s assurance needs.2
Determines the scope of the engagement.
3 Determines or advises on whether to accept the engagement. 4

Determines the assurance engagement resource requirements.5
Adapts programs or plans in response to new and/or emerging
professional standards.
6 Evaluates risks and business issues to determine their impact on the

engagement.
7 Identifies, evaluates, and advises on internal control system, and
communicates weaknesses to the appropriate level of the organization.
8 Advises on the design and implementation of new or enhanced internal
controls.
9 Develops and/or modifies appropriate assurance procedures for an
engagement.
10 Executes the assurance program or plan in accordance with
11 Analyzes and documents the evidence and results of the assurance
engagement.
12 Develops conclusions and prepares an assurance report or letter.
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13 Develops and advises on a framework for detection of fraud.
Finance and Financial Planning
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1 Develops and administers budgets.
2 Develops financial forecasts and plans. 3
Manages cash flow and working capital.
4 Identifies, analyzes, and advises on financial instruments to minimize
the financial risk of the issuer, investor, or lender.
5 Advises on financing to meet the organization’s goals.
6 Advises on the capital structure of the organization to maximize the
organization's value.
7 Advises on financial implications of operational strategies.
8 Prepares or evaluates business cases or financial proposals.*9
Assesses the value of a business.
10 Evaluates and advises on growth strategies of an organization or
individual.
11 Evaluates and advises on capital investments, mergers and
acquisitions, or sale of a business.
12 Identifies financial risk strategy and challenges in the organization’s
environment.
13 Develops and assesses financial benchmarks.
14 Assesses or designs a financial risk management strategy.

risk and their impact on the organization.
16 Monitors the financial risk management, and recommends and
implements changes.
General Business
1 Develops and prepares business plans.
2 Analyzes, advises on, and implements business processes and
functions.
3 Advises on business decisions in the context of the legal framework.4
Prepares and advises on contracts structure and enforcement.
5 Leads and manages various business systems and process
improvements.
6 Recognizes market factors and adapts business decisions to the
context of the organization’s sector and industry.
7 Advises on business decisions in the context of larger economic and
geo-political conditions.
8 Identifies and analyzes risk factors.
9 Implements and advises on measures to mitigate risk.
10 Advises on the development of business continuity planning.
11 Advises on issues of corporate governance.
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1 Uses technological tools in the workplace.
2 Designs and evaluates financial system platform.
3 Aligns IT strategy with the organization’s business plan.
4 Identifies organization’s IT needs to meet financial data processing,
control, and reporting requirements.
5 Evaluates advances in technology and their impact on the organization.6
Advises on financial implications of IT acquisitions and vendor selection.
7 Advises on the development of IT strategy.
8 Advises on the design, development, and implementation of IT projects.9
Makes recommendations to safeguard IT assets so as to ensure
organizational ability to meet business objective.
10 Make recommendations and develop IT disaster recovery plan.
Taxation
1 Determine taxpayer’s tax liability.
2 Determine taxpayer’s taxation and regulatory requirements and
exposure.
3 Evaluate tax implications of proposed and completed transactions.
4 Ensure compliance with all taxation reporting and filing requirements.5
Analyzes, researches, and advises on tax planning issues.
6 Reviews, advises on, and replies to assessments and re-assessments. 7
Researches, advises and provides support for objections, appeals, and
litigation.
8 Designs and advises on international tax planning.

2. GENERAL MANAGEMENT:
Planning
1Identifies and evaluates strengths, weaknesses, opportunities, and threats

associated with an organization’s operational and administrativeprocesses.
2 Prepares, analyzes, and advises on strategic information to develop an

organization’s operational plan.
3 Articulates the requirements and expected performance of the
organization’s operational plan to the appropriate stakeholders.
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4Identifies key steps, milestones, and critical systems that are neededfor
the success of changes to business activities, processes, and operational
plans.
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Allocating and Managing Resources
1 Evaluates and advises on the implications of an organization’s accessto
resources.
2 Identifies and evaluates the social costs and benefits of securing
resources to meet the organization’s objectives.
3Evaluates and advises on how resource availability affects the

organization’s business functions, processes, and administrative
procedures based on planning.
4 Articulates the organization’s resource requirements and implements a

plan for resource allocation.
Measuring and Monitoring

1 Evaluates the outcomes of business activities and processes againstobjectives
and benchmarks, and advises on further action.
2Researches, proposes, and implements models to enhance the effectiveness

of performance measures and standards in relation to anorganization’s strategic
plan.
3 Coordinates the implementation of performance measures and

standards.
4Establishes performance measurement architecture to ensure that local

performance measures are linked to strategic goals and corporate
objectives.
5 Measures, evaluates, and reports on the effects of change on business

activities and processes.
6 Designs, evaluates, and reports on internal control systems to ensure
that management information is complete and accurate.
7 Conducts business process reviews of existing systems, processes and
controls within the organization.
Communicating
1 Expresses and exchanges information in a clear and concise manner. 2
Ensures that information is communicated to the appropriate people ona
timely basis.
3 Selects an appropriate medium to convey information, ideas, and

results.
4 Prepares a wide variety of reports for specific purposes using clear,
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communicative, and professional language.
5 Listens, encourages feedback, and follows up to ensure that
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communications are clearly understood.
6 Facilitates resolution between differing viewpoints.
7 Maintains positive, productive relationships with clients, stakeholders,
colleagues, supervisors, and staff.
8 Structures external communications to project an appropriate corporate
image.
9 Ensures confidentiality with respect to organizational or client
information and data.
3. LEADERSHIP:
Organizational and Strategic Leadership P C
Professional Competency Statements
1 Contributes to the organization’s strategic planning initiatives.

2 Assumes leadership at the appropriate phases of planning, action, and
evaluation.
3 Recognizes and takes action on opportunities to combine professional
resources through partnering arrangements.
4 Contributes to development of organizational vision and mission.5
Implements and manages change in the organization.
Team Leadership and Development
1 Leads team members to sustain and enhance the organization’s vision.2
Builds and motivates high-performance teams to achieve goals.
3 Delegates work and supervises staff, to maximize individual strengths

and develop team members.
4 Invites and accepts constructive input and feedback from team
members.
5 Alerts others to the need for specific changes in the way things are
done.
6 Manages stress within the team.
Staff Coaching and Training
1 Provides guidance, direction, and motivation when assigning tasks or
assisting staff.
2Ensures that all staff have clearly defined job descriptions, goals, and
objectives to ensure that all are aware of their duties and have a basis for
evaluation.
3 Evaluates staff performance and provides constructive feedback to

enable staff to achieve their potential.
4 Provides career planning and coaching resources to help prepare staff
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for future opportunities in the organization.
5 Encourages staff contribution of ideas to improve systems and work
environments.
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6 Advises on managing performance.
4. PROFESSIONALISM:
Client Focus
1 Anticipates and meets the needs and expectations of internal and
external clients.
2 Applies client focus, recognizing and observing the need for

independence and objectivity.
3 Represents clients’ interests when changes are proposed to standards
and regulations.
Ethics and Trust
1 Applies professional ethical standards.
2 Exercises consistently high level of professional judgment.3
Protects the public interest.
4 Plans and exercises due diligence.
5 Assesses and advises on the organization’s policy on privacy of
personal and corporate information.
6 Demonstrates professional courtesy.
7 Maintains and enhances the reputation of the Association and the
profession.
Integrative Approach
1 Aggregates information from a variety of sources to obtain the “big
picture”.
2 Builds relationships across functional areas and synthesizes or
combines ideas and approaches.
3 Identifies implications and extends solutions beyond the immediate or
short-term.
4 Applies cross-functional technical knowledge to create integrative
solutions.
Problem Solving
1 Uses a systematic approach to problem solving from identifying the
problem to developing and reporting recommendations.
2 Defines and formulates problems within a clear purpose, frame of
reference, and scope.
3 Collects, selects, verifies, and evaluates information relevant to the
defined problem.
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4 Analyzes data for patterns, relationships, and trends.
5 Assembles findings and conclusions to form a sound basis for decisionmaking.
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6 Considers alternative solutions and shapes recommendations.7
Sets in motion a process of consultation leading to decision.
Professional Development
1.
2 Acquires and maintains knowledge and skills in financial and nonfinancial
fields.
3 Uses professional networks to enhance service to client or
organization.
4 Applies new learning to the benefit of clients or the organization.
5 Assesses professional priorities and manages own time and resources
to achieve them.
Professional Self-Evaluation
1 Acts within the scope of professional competence.
2 Knows when and how to refer to other professionals and experts.3
Applies professional skepticism.
4 Evaluates own professionalism.
PART 3C: OTHER EXPERIENCE

Identify any relevant practical experiences or competencies that you have performed but are not listed
above.
Clarify any other experiences that you believe should be considered in your experience assessment:
STUDENT CERTIFICATION:
I understand that I must satisfy the Association’s practical experience requirements in order to be
eligible for CGA certification.
I certify that the information and statements provided by me in this questionnaire are correct and
complete. I understand that CGA may perform an audit on any part of this questionnaire and ask
any questions. I further understand that falsification of this questionnaire on my part or that of my
employer would be a violation of the Association’s Code of Ethics.
I hereby authorize CGA to discuss my experience and progress with my employer to facilitate
completion of the practical experience requirements.
Student’s signature: Date:
PART 4: EMPLOYER VERIFICATION

To the Employer:
Page | 138
All CGA students at the PACE Level of the CGA program of professional studies are required to
complete and
submit a Practical Experience Assessment Questionnaire for assessment by the Association. The
experience
being assessed will include their current employment, as well as any prior relevant experience from
past employment. For the purpose of advancing towards professional certification it is important that
Page | 139
the student receives an increasing breadth and depth of financial experience. The experience acquired
is an integral component for determining whether a student is granted CGA certification. Your
assistance in reviewing and validating the experience obtained by the student while in your
employment is very much appreciated. All information supplied by you in this Questionnaire will onlybe
used to attest to the student’s overall practical experience with your organization. Assessments are
confidential and will be retained in the student’s file by the CGA Association.
It important that the individual completing the Employer Verification be knowledgeable about thework
of the student (and standards of the accounting profession)?
We would ask that you assist us in this important process by completing the following:
• Review the accuracy of the information provided by the student in Parts 1, 2, & 3 and verify in 1)
below.
• Provide your assessment of all competency statements in 2) below. Please circle Yes or No, and
comment where appropriate for each section.
• Provide additional feedback as specified in section 3) below.
• Complete and sign the Employer Certification at the end of Part 4.
1) The information provided by the student in Parts 1, 2 and 3, and their summary of their duties
within your organization is accurate (please provide comments if appropriate). Yes No
2) The student has demonstrated the following seven essential core competencies, which are
required for
a newly-certified CGA:
i) The student expresses and exchanges information in a clear and concise manner. Yes No
ii) The student listens, encourages feedback, and follows up to ensure that communications are
clearly understood. Yes No
iii) The student maintains positive, productive relationships with clients, stakeholders, colleagues,
supervisors, and staff. Yes No
iv) The student ensures confidentiality with respect to organizational or client information
and data. Yes No
v) The student applies professional ethical standards. Yes No
vi) The student exercises a consistently high level of professional judgment. Yes No
vii) The student acts within the scope of their professional competence. Yes No
3) If applicable, please briefly describe possible career or job enrichment opportunities for the
student within your organization:
Thank you for your cooperation!
EMPLOYER CERTIFICATION:
I have reviewed this questionnaire with the student and hereby certify its completeness and
accuracy. I understand that I may be contacted by the CGA Association to verify information
contained within this form.
Name:
Page | 140
Position Title:
Professional Qualifications (e.g. CGA, CMA, CA, CFA):
Graduate Degree (eg.MBA, PhD., etc.)
Business Telephone #: E-mail address:
Page | 141
Signature: Date:
PART 5: FOR CGA ASSOCIATION USE ONLY

Experience assessed: Acceptable Acceptable, follow up UnacceptableComments:
Evaluator’s Signature: Date:

2 1APPENDIX A. INDUSTRY CODES

1 General Industry
1A Agriculture
1B Fishing & Trapping1C
Logging/Forestry 1D
Mining
1E Crude Petroleum/Natural Gas1F

Processing
1G Printing/Publishing1H
Manufacturing
1I General Contracting 1J
Industrial Construction
1K Transportation/Communication1L
Storage and Warehouses
1M Communication
1N Utility (Public/Private)1O
Wholesale/Retail
1P Textile
2 Commerce
2A Consumer and Business Finance2B
Investment
2C Insurance
2D Securities & Mortgage Brokers2E
Insurance and Real Estate
2F Commerce - Banking, Trust Co., Credit Uni3

General Business Services
3A Self Employed
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3B Public Practice - CA 3C
Public Practice - CGA 3D
Public Practice - Other3E
Legal Firm
3F Computer Consultants
3G Management Consultants3H
Personnel Firm
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3I Architect/Engineering4
General Government
4A Federal Government Service - Other4B

Federal Government - Rev. Can.
4C Provincial Government Service

4D Local/Municipal .Government Service4E
Crown Corporation
4F Military
5 General Education Services
5A Secondary
5B College & University5C

Professional
6 General Health/Social Service

60 Wholesale/Retail
61 Commerce - Banking, Trust Co.,64
General Hospitality
6A Medical Lab
6B Hospital/Long Term Care7
General Hospitality
7A Accommodation Services 7B
Food and Beverage Service
7C Amusement and Recreation Ser.8

Other Services
8A Membership/Organization/Assoc.8B
Non-Profit
8BA Non-Profit - Charities9

Other
90 Other
9A Unknown 9B
Unemployed
2 3APPENDIX B.
The competencies from Part 3B of the PEAQ can be defined by various tasks. In each instance below,
Page | 144
numbered competencies are followed by a list of tasks (identified by letter) related to that competency.
A competency is considered met if you have demonstrated performance of one ormore of the tasks
associated with the given competency.
Note that this Appendix is for reference only – you should complete Part 3B of the PEAQ form to document
your experience. To do so, identify at least one task for each competency you have demonstrated, and write
the corresponding letter of the task in the “P” (past) or “C” (current) column
Page | 145
in part 3B of the PEAQ form.
TECHNICAL KNOWLEDGE: Financial Accounting and Reporting

1. Formulates, analyzes, and processes transactions in accordance with professional
standards
and policies
a) Explains types of business and other organizations – proprietorship, partnership, corporations,
cooperatives, non-for-profits entities and public accounting
b) Explains in good detail the accounting function and the accounting cycle
c) Sets up a chart of accounts including assets, liabilities, owner’s (shareholders) equity and
withdrawals and revenue and expense accounts
d) Evaluates and accounts for merchandizing and inventory activities, including measurement,
valuation and costs
e) Installs effective internal control functions
f) Ensures accurate and complete recording of the following in accordance with GAAP where
required:
• All revenues – sales, services, long-term contracts, interest, dividends, royalties and returns
• All expenses – sales, administrative, and other
• Ensures accurate bank reconciliations
• Correctly matches of revenues and expenses
• Evaluates receivables and liabilities, including discount considerations and other related items,
such as allowances and warranties
• Foreign currency transactions
g) Determines correct amounts and accounting according to GAAP, where required:
• For capital assets, including property, plant and equipment, natural resources and intangibles
• For amortization and impairment of capital assets and leaseholds
• For acquisition, disposals and exchanges
• For amounts and correct accounting for government and other grants for not-for-profit and
business assistance
• For correct amounts and accounting regarding subsidies from government and other sources
• For correct amounts for share purchases and sales, related commissions and costs, and equity
contributions
• For correct amounts for current and long-term liabilities, such as, loans and other debt
payments and ensures they are in accord with legal requirements
• For donations and gifts and expenses in not-for-profit organizations
• For investments – both temporary and long-term
h) Provides accurate and correct accounting for partnerships and shareholders’ equity
i) Advances interest concepts, present value and future value concepts
2. Researches, evaluates, and advises on the appropriate accounting treatment for
complex
transaction
a) Advises client/organization the accounting for acquisitions and mergers of business organizations
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b) Advises in respect of accounting for joint ventures
c) Advises on accounting for hedging for interest, foreign currency and commodities
d) Advises on the accounting for financial instruments, such as, debt and equity instruments as
embodied in Section 3860 of GAAP
e) Advises on the accounting for consolidations
f) Advises on not-for-profit and government accounting, such as, encumbrances, government
accounting and private donations to organizations
g) Ensures that legal and accounting advice is sought, if necessary, in any of the above situations
h) Advises on accounting changes and implements same
3. Interprets and advises on the organization’s reporting obligations

a) Ensures that interim and annual reports are sent to shareholders, including proxy voting
provisions
and other legal requirements required under the Companies’ Act
b) Ensures that special notices or reports by management is sent to shareholders
c) Attends shareholders meetings and be available for discussion with management
d) Ensures for public companies that appropriate notices and responses are filed with the provincial
security commission
e) Attends any hearings which may be relevant to client/organization
f) File required Federal Government and Provincial Government reports within deadline
requirements,
such as, licensing registration, statistical reports, government action re any change in regulations
affecting the client’s accounting requirements, and special requests by government departments.
4. Ensures the reliability of financial information

a) Ensures pension plan information is well documented, is accurate, complete, and that assets
involved, exist
b) Ensures that vendor/customer reconciliations are accurate, complete and within reason, that
physical items, such as inventory, exist as indicated in the reconciliations
c) Ensures that any securities shown in the records are in existence as shown
d) Ensures that any securities held by outside sources are in existence and are as shown in the
records
e) Ensure that contracts as shown in the records, such as fire insurance contracts, lease contracts,
rental contracts, and purchase contracts are in agreement with the contracts held by the outside
sources
5. Documents and maintains supporting information for transactions and event
a) Ensures that hardcopies of all sales, purchases, and receipted documents are appropriately filedfor
prompt retrieval
b) Ensures that all computer records of receipts and invoices appropriately filed with necessary
backup computer files
c) Ensures that copies of legal documents, correspondence and relevant publication articles are
appropriately filed and protected from fire and water damage.
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6. Prepares financial statements appropriate for the users
a) Prepares accurately, the following statements for the client/organization, in accordance with
GAAP,
as required, and meeting legal requirements:
• Accurate working papers in good form
• Accurate income statements in good form on an interim and annual basis, as required.
• Accurate balance sheets in good form on an interim and annual basis, as required.
• Accurate cash flow statements in good form on an interim and annual basis, as
• required
• Other statements on an accurate base, such as retained earnings, special announcement
information and similar items, as required by management for shareholder and external
distribution
b) Prepares consolidated statements, as required, for integrated and self-sustaining subsidiaries
c) Prepares budget statements, pro forma information, and short- and long-term forecasts, as
required
in consultation with client/organization management
d) Prepares appropriate statements for not-for-profit and government organizations
e) Prepares financial performance and internal control statements for client use
7. Prepares, analyzes, and interprets financial performance measures
a) Prepares, analyzes and interprets liquidity, activity, profitability and debt ratios for management
and for shareholders’ reports
b) Prepares trend statistics and necessary graphs as related to financial performance and analyzes
and interprets such information for management and for shareholders’ reports
c) Prepares and interprets other statistical measures as appropriate and required, such as commons
size balance sheets and horizontal and vertical analysis
d) Prepares, analyzes, interprets and compares financial and related information with respect to
related industry and comparable firm statistics and performance
e) Constantly evaluates new statistical presentations for consideration
8. Evaluates and advises on accounting policies and procedures in accordance with
professional
standards
a) Explains and advises accounting policies and procedures relating to mergers and acquisitions,
joint
ventures
b) Explains and advises on accounting policies regarding international activities
c) Explains and advises re accounting policies concerning research and development and similar
issues
d) Periodically reviews policies and procedures of client/organization to ensure that they are current
and contain up-to-date information
9. Adapts policies and procedures in accordance with professional standards
a) Adapts accounting policies and advises management on current policies and procedures such as
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changes in GAAP
b) Adapts and advises management on accounting for such items as accounting for capital assets,
accounting for reserves and similar items.
10. Designs financial accounting and related systems
a) Seek out the most appropriate accounting and computer system for the client/organization
situation
b) Obtain systems for cash management, accounts receivable, accounts payable, credit control
system, inventory control system, capital assets recording system
c) Assists other departments, such as, human resources, purchasing in obtaining efficient and
effective systems
11. Evaluates and advises on financial accounting and related systems
a) Prepares reports to management on effectiveness of systems
b) Take required action to make any necessary changes
12. Adapts financial accounting systems in response to current and emerging
developments
a) Where appropriates draws up a proposal for change for management consideration
b) Discusses with management at an appropriate juncture in budgeting cycle
c) Makes suitable recommendations for change
d) Ensures that any adoption is effectively installed and operates in accordance with required
specifications
e) Where discrepancies arise takes appropriate action to rectify situation
TECHNICAL KNOWLEDGE: Management Accounting
1. Assesses and advises on performance measurement requirements
a) Outlines requirements for:
• Making decisions re firm’s operations, such as, product pricing decisions
• Firm’s advertising and marketing programs
• Human resources planning
• Financial ratios and other measures for determining whether the organization is meeting its
financial objectives
• Determining purchasing efficiency

• Determining success of R&D function
• Capital acquisitions planning
• Measuring success re donations and other similar functions re not-for-profit organizations
2. Designs, evaluates, and advises on the organization’s performance measurement system
a) Ensures full information in respect of the performance systems
b) Designs or modifies systems as requirements indicate. For example, a more appropriate
inventory
system, may be considered, such as JIT. Costing methods would be considered, synchronization of
delivery and usage, internal handling of inventory, shortage, spoilages, lost inventory, warehouse
space, etc.
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c) In system design takes into consideration most appropriate approach for client’s/organization’s
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needs, for example, job order costing, process costing, activity-based costing, service department
costing
d) Applies cost-volume-profit analysis where suitably applicable

e) Considers absorption and variable costing, and standard costing in design deliberations
f) Considers client’s/organization’s and budget needs – for example, flexible budgeting versus static
budgeting.
g) Considers various cost concepts and cost centres, profit centres and investment centres
h) Considers transfer pricing
i) Carefully evaluates designed system for suitability
j) Advises management on recommended action
3. Adapts performance measures
a) Considers various performance measures, such as, product costing, (total-life-cycle product
costing, target costing, Kaizen costing, benchmarks), service standards, outcome measurements,
scorecard concepts, industry standards, any other key performance indicators, quality and quantity
of output, productivity levels, wastage, breakdown in operations, absentee and sickness levels,
environmental problems, customer complaints, etc., and system for management evaluation
b) Carefully analyzes performance results rendered by each measure and tests for validity
c) Chooses most suitable measures
d) Advises management of most suitable and most effective measures
4. Monitors accuracy of performance measures with respect to corporate strategy and
orientation and proposes adjustments, if required
a) Carefully analyzes results provided by performance measures to determine if the corporate
strategy
and orientation of the client/organization are being met
b) Advise management of results
c) If required, propose to management any adjustments or change to enhance performance
reporting
d) Subscribes or has access to at least one publication related to management accounting
e) Attends periodic seminars for update on information
5. Recommends organizational improvements based on results from performance
measurement system
a) Considers such items in relation to change, for example, advice on cost reduction strategies,
advice
on revenue recognition and pricing strategies, changes in business processes, changes in equipment
with regard to output, special sales orders, adding or dropping a service, product, or department,
decisions on joint products, decisions involving limited resources, decisions regardingoutsourcing
b) In making any recommendation to management the proposal must be thoroughly researched,

well
formulated and positively presented Practical
Experience Assessment Questionnaire2 8
6. Designs and prepares special reports for decision-making purposes
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a) Designs at management’s request a report on a costing system, such as, on activity-based
costing,
or a report on management performance for shareholder consumption, or, say, a report on theperformance
of share price and relevant information over a specific period of time
b) Designs a report for management on productivity performance for a given period

c) Designs a report for management to meet a government request for information on environmental
issues
d) Designs a report for a not-for-profit organization on the performance of its canvassing team in its
recent campaign as compared to previous campaigns
TECHNICAL KNOWLEDGE: Assurance
1. Evaluates and consults on the organization’s assurance needs
Under direction where required:
a) Arranges for discussions with client/organization management
b) Reviews overall situation as to requirements of assurance expected by management
c) Determines if attestation versus direct reporting is required
d) Determines whether audit or review engagement is necessary
e) Considers various aspects of client such as client’s integrity, accounting policies, internal controls,
accounting records, payment history, auditor independence and firm’s resources
f) Considers reason(s) for the engagement, such as, a statutory audit, for a shareholder/partnership
agreement, financial purpose, sale of business, a Government requirement, bonding, other
g) Gives greater consideration regarding firm/organization and external relationships if it is a first
engagement
h) Considers request by client for other professional services
i) Communicates with previous auditor and lawyer if first engagement
2. Determines the scope of the engagement
Under direction as required:
a) Determines scope of engagement, that is, the extent of the work involved. For example,
responsibility for interim reports, annual report, MD &A, environmental issues,
b) Considers the scope and requirements of the engagement as outlined in the engagement letter
c) Discusses with client any unclear point(s), parts or portion of the engagement letter and obtains
mutual agreement on scope of engagement
d) Sets up appropriate documents containing client information, including client profile
3. Determines or advises on whether to accept the engagement
Under direction:
a) Evaluates potential client and their background
b) Discusses with predecessor auditor
c) Obtains information re situations concerning conflict of interest
d) Examine situations for evaluation of a new client
4. Determines the assurance engagement resource requirements
a) Carefully assesses tasks to be accomplished and time required for completion of field work
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including necessary tests of transactions
b) Carefully assesses staff requirement to accomplish tasks
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c) Carefully assesses if any specialist requirements are involved and makes arrangement for such
services
d) Carefully assesses technological and other requirements, such as, computers, space
requirements,staff locations
5. Adapts programs or plans in response to new and/or emerging professional standards

a) Keeps abreast of changes in requirements required in GAAS releases and guidelines
b) Keeps abreast of current assurance problems raised in respect of company audits, such as,
covert
management action re accounting
c) Under direction, adjusts or adapts programs where relevant information comes to attention
6. Evaluates risks and business issues to determine their impact on the engagement
a) Makes preliminary trend analysis of the client/organization’s assets, liabilities, income and
expense accounts
b) Makes preliminary ratio analysis of the client/organization, considering current, activity, debt and
profitability ratios
c) Assesses risk in respect of materiality, using qualitative and quantitative factors, with
well-reasoned
professional judgment
d) Assesses risk in respect of inherent in risk or misstatements in the financial statements, or any
business trends which are showing risk
e) Assesses risk in respect of control risk, that is, a material misstatement which will not be detected by
the internal control system
f) Assesses detection risk, which is any misstatement that is not detected by the internal control
system, and also is not detected by the auditor.
g) Assesses overall audit risk which is the inherent risk times the control risk times the detection risk
h) Plans substantive tests to eliminate or reduce risks in order to reduce the possible detection risk
i) Determines materiality level for not-for-profit organizations, by considering total expense and/or
total revenue factors
7. Identifies, evaluates, and advises on internal control system, and communicates
weaknesses to the appropriate level of the organization
a) Considers control environment, including management philosophy and operating style,
organizational structure, management control methods, system development methodology, and
management reaction to external influences
b) Considers internal control systems for effectiveness, that is, validity, completeness, authorization,
accuracy, classification, accounting and timing
c) Considers the accounting system as relating to collecting, recording and processing data and
reporting the results of the data
d) Considers the control procedures which are directed to the reliability of the data and information
provided
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e) Accurately documents material and other information relating to the control system in accord with
GAAS and considers the following the:
• Revenue and receipts cycle
• Acquisition and expenditure cycle
• Payroll and personnel cycle
• Inventory and production cycle
• EDP department
f) In examining the control system takes into account such items as handling of cash, segregation of
duties, final approval authority, control of credit, possible fraud risk factors
g) Conveys to client/management findings, in writing
8. Advises on the design and implementation of new or enhanced internal controls
a) On first engagements suggests to client any required changes in the internal control system
b) Monitors control internal control system for necessary changes in all audits
c) Ensures implementation of new or enhanced internal controls required

d) Attends periodic seminars on internal control and keeps informed of current information
9. Develops and/or modifies appropriate assurance procedures for an engagement
a) Makes use of three types of substantive procedures - analysis, tests of account balances and
tests of detail (sampling)
b) Implements combination of substantive procedures and control tests where appropriate
c) Prepares and undertakes tests of transaction in respect of the revenue and receipts acquisition
and expenditure, payroll and personnel, inventory and production, and finance and equity
d) Prepares and undertakes tests of balance for assets, liabilities and equity, revenue and
expenses,
and other
e) Determines whether statistical or non-statistical samples will be used
f) Prepares and undertakes sampling technique to be used
g) Where beneficial implements computer-assisted auditing techniques (CAATS)
h) Prepares review engagement program
10. Executes the assurance program or plan in accordance with professional standards
a) Ensures that plan directions are followed
b) Ensures accuracy of implementation
c) If doubt exists then seeks assistance of supervisor
d) Ensures plan is accomplished in a reasonable time and intentions are met
11. Analyzes and documents the evidence and results of the assurance engagement
a) Carefully reviews documents for accuracy and completeness
b) Prepares working papers which are accurate, complete and in good form, with headings and
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audit
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marks, referencing and cross-referencing, incorporation of client-prepared schedules, indexing,colour
coding and binders
c) Ensures that all evidence is correctly and clearly recorded

d) Where fraud is suspected performs sufficient procedures to dispel or confirm
e) Discusses fraud situation with senior auditor and seeks legal counsel
12. Develops conclusions and prepares an assurance report or letter
a) Ensures recognition of subsequent events, contingencies, commitments and related party
transactions
b) Finalizes analytical review regarding balance sheet ratios, operating ratios, and equity ratios
c) Finalizes financial statement disclosure review as related to financial statements and notes to
financial statements, with GAAP references
d) Ensures that a professional not involved in the audit, performs a quality control review
e) Ensures final partner review
f) Draws up assurance report for audit – unqualified, qualified (for scope), qualified (for departure
from GAAP), denial of opinion (regarding scope), and adverse opinion (resulting from departure
from
GAAP)
g) Draws up other reports or letters for engagements as required, for review, compliance report,
notice to reader, management letter concerning internal control, special reports, reports regarding
forecasts, or secondary financial statements issues for a foreign jurisdiction
h) Resolves differences of opinion with client
31
13. Develops and advises on a framework for detection of fraud
a) Obtains and studies literature with respect to fraud
b) Studies situations concerning past accounting frauds
c) Attends seminars and contacts professionals regarding forensic accounting
d) Develops a framework for detection of fraud
TECHNICAL KNOWLEDGE: Finance and Financial Planning
1. Develops and administers budgets
a) Reviews budget information from a general point of view, if necessary, to be fully conversant with
processes
b) Reviews organization’s policies and procedures prior to setting up budget information
requirements,for cash, capital and operational budgets
c) Utilizes capital budgeting techniques
d) Makes recommendations to management re budgets, for example, should the organization follow
flexible budgeting or static budgeting
e) Prepares budget information and necessary formats with respect to organization’s policies,
procedures and requirements, for department direction
f) Sets deadlines for return of budget information by departments
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g) Assists departments and replies to questions when necessary
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h) Sets budget meetings for discussion of budget submissions
i) Compiles budget in good form for management consideration and decisions
j) Sets up management meetings for budget consideration
k) Finalizes organization’s budget with appropriate data and narrative
l) Sets up clear, accurate records re performance of all budgets
m) Provides periodic performance reports to management
n) Sets up any budget meetings required as a result of budget performance
o) Keeps supervisor/manager fully informed of all processes
p) Reads current literature on budgeting and attends seminars when possible
2. Develops financial forecasts and plans
a) Develops forecasts for management, as required, for example, for inclusion in the MD&A section of
the annual report
b) Develops projections which focus on more distant plans, and which may contain some external
assumptions, such as, external economic and business predictions
c) Creates financial plans for cash requirements and future financing, including projected financial
statements
TECHIICAL COMPETENCIES:
Financial Accounting & Reporting
1 Formulates, analyzes, and processes transactions in accordance with
professional standards and policies.
2 Researches, evaluates, and advises on the appropriate accounting
treatment for complex transactions.
3 Interprets and advises on the organization’s reporting obligations.4
Ensures the reliability of financial information.
5 Documents and maintains supporting information for transactions and
events.
6 Prepares financial statements appropriate for the users.
7 Prepares, analyzes, and interprets financial performance measures.8
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Evaluates and advises on accounting policies and procedures in
accordance with professional standards.
9 Adapts policies and procedures in accordance with professional
standards.
10 Evaluates and advises on financial accounting and related systems.
11 Designs financial accounting and related systems.
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12 Adapts financial accounting systems in response to current and
emerging developments.
Management Accounting
P C Professional Competency Statements Practical
Experience Assessment Questionnaire1 2
1 Assesses and advises on performance measurement requirements. 2

Designs, evaluates, and advises on the organization’s performance
measurement system.
3 Adapts performance measures.

4 Monitors accuracy of performance measures with respect to corporate
strategy and orientation and proposes adjustments, if required.
5 Recommends organizational improvements based on results from
performance measurement system.
6 Designs and prepares special reports for decision-making purposes.
Assurance
1 Evaluates and consults on the organization’s assurance needs.2
Determines the scope of the engagement.
3 Determines or advises on whether to accept the engagement. 4

Determines the assurance engagement resource requirements.5
Adapts programs or plans in response to new and/or emerging
6 Evaluates risks and business issues to determine their impact on the

engagement.
7 Identifies, evaluates, and advises on internal control system, and
communicates weaknesses to the appropriate level of the organization.
8 Advises on the design and implementation of new or enhanced internal
controls.
9 Develops and/or modifies appropriate assurance procedures for an
engagement.
10 Executes the assurance program or plan in accordance with
11 Analyzes and documents the evidence and results of the assurance
engagement.
12 Develops conclusions and prepares an assurance report or letter.
13 Develops and advises on a framework for detection of fraud.
Finance and Financial Planning
P C Professional Competency Statements1
Develops and administers budgets.
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2 Develops financial forecasts and plans. 3
Manages cash flow and working capital.
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the financial risk of the issuer, investor, or lender.
5 Advises on financing to meet the organization’s goals.
6 Advises on the capital structure of the organization to maximize the
organization's value.
7 Advises on financial implications of operational strategies.
8 Prepares or evaluates business cases or financial proposals.*9
Assesses the value of a business.
10 Evaluates and advises on growth strategies of an organization or
individual.
11 Evaluates and advises on capital investments, mergers and
acquisitions, or sale of a business.
12 Identifies financial risk strategy and challenges in the organization’s
environment.
13 Develops and assesses financial benchmarks.
13
14 Assesses or designs a financial risk management strategy.
risk and their impact on the organization.
16 Monitors the financial risk management, and recommends and
implements changes.
General Business
Develops and prepares business plans.
2 Analyzes, advises on, and implements business processes and

functions.
3 Advises on business decisions in the context of the legal framework.4
Prepares and advises on contracts structure and enforcement.
5 Leads and manages various business systems and process
improvements.
6 Recognizes market factors and adapts business decisions to the
context of the organization’s sector and industry.
7 Advises on business decisions in the context of larger economic and
geo-political conditions.
8 Identifies and analyzes risk factors.
9 Implements and advises on measures to mitigate risk.
10 Advises on the development of business continuity planning.
11 Advises on issues of corporate governance.
P C Professional Competency Statements 1
Uses technological tools in the workplace.
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2 Designs and evaluates financial system platform.
3 Aligns IT strategy with the organization’s business plan.
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4 Identifies organization’s IT needs to meet financial data processing,
control, and reporting requirements.
5 Evaluates advances in technology and their impact on the organization.6
Advises on financial implications of IT acquisitions and vendor selection.
7 Advises on the development of IT strategy.
8 Advises on the design, development, and implementation of IT projects.9
Makes recommendations to safeguard IT assets so as to ensure
organizational ability to meet business objective.
10 Make recommendations and develop IT disaster recovery plan.
Taxation

Determine taxpayer’s tax liability.
2 Determine taxpayer’s taxation and regulatory requirements and

exposure.
3 Evaluate tax implications of proposed and completed transactions.
4 Ensure compliance with all taxation reporting and filing requirements.5
Analyzes, researches, and advises on tax planning issues.
6 Reviews, advises on, and replies to assessments and re-assessments. 7
Researches, advises and provides support for objections, appeals, and
litigation.
8 Designs and advises on international tax planning.

2. GENERAL MANAGEMENT:
Planning

1Identifies and evaluates strengths, weaknesses, opportunities, and threats
associated with an organization’s operational and administrativeprocesses.
2 Prepares, analyzes, and advises on strategic information to develop an

organization’s operational plan.
3 Articulates the requirements and expected performance of the
organization’s operational plan to the appropriate stakeholders.
4Identifies key steps, milestones, and critical systems that are needed
for the success of changes to business activities, processes, and
operational plans.
Allocating and Managing Resources
1 Evaluates and advises on the implications of an organization’s accessto
resources.
2 Identifies and evaluates the social costs and benefits of securing
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resources to meet the organization’s objectives.
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3Evaluates and advises on how resource availability affects the
organization’s business functions, processes, and administrative
procedures based on planning.
4 Articulates the organization’s resource requirements and implements a

plan for resource allocation.
Measuring and Monitoring

1 Evaluates the outcomes of business activities and processes againstobjectives
and benchmarks, and advises on further action.
2Researches, proposes, and implements models to enhance the effectiveness

of performance measures and standards in relation to anorganization’s strategic
plan.
3 Coordinates the implementation of performance measures and

standards.
4Establishes performance measurement architecture to ensure that local

performance measures are linked to strategic goals and corporate
objectives.
5 Measures, evaluates, and reports on the effects of change on business

activities and processes.
6 Designs, evaluates, and reports on internal control systems to ensure
that management information is complete and accurate.
7 Conducts business process reviews of existing systems, processes and
controls within the organization.
Communicating
1 Expresses and exchanges information in a clear and concise manner. 2
Ensures that information is communicated to the appropriate people ona
timely basis.
3 Selects an appropriate medium to convey information, ideas, and

results.
4 Prepares a wide variety of reports for specific purposes using clear,
communicative, and professional language.
5 Listens, encourages feedback, and follows up to ensure that

communications are clearly understood.
6 Facilitates resolution between differing viewpoints.
7 Maintains positive, productive relationships with clients, stakeholders,
colleagues, supervisors, and staff.
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8 Structures external communications to project an appropriate corporate
image.
9 Ensures confidentiality with respect to organizational or client
information and data.
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3. LEADERSHIP:
Organizational and Strategic LeadershipP C
Professional Competency Statements
1 Contributes to the organization’s strategic planning initiatives.

2 Assumes leadership at the appropriate phases of planning, action, and
evaluation.
3 Recognizes and takes action on opportunities to combine professional
resources through partnering arrangements.
4 Contributes to development of organizational vision and mission.5
Implements and manages change in the organization.
Team Leadership and Development
1 Leads team members to sustain and enhance the organization’s vision.2
Builds and motivates high-performance teams to achieve goals.
3 Delegates work and supervises staff, to maximize individual strengths

and develop team members.
4 Invites and accepts constructive input and feedback from team
members.
5 Alerts others to the need for specific changes in the way things are
done.
6 Manages stress within the team.
Staff Coaching and Training
1 Provides guidance, direction, and motivation when assigning tasks or
assisting staff.
2Ensures that all staff have clearly defined job descriptions, goals, and
objectives to ensure that all are aware of their duties and have a basis for
evaluation.
3 Evaluates staff performance and provides constructive feedback to

enable staff to achieve their potential.
4 Provides career planning and coaching resources to help prepare staff
for future opportunities in the organization.
5 Encourages staff contribution of ideas to improve systems and work
environments.
6 Advises on managing performance.
4. PROFESSIONALISM:
Client Focus
1 Anticipates and meets the needs and expectations of internal and
external clients.
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2 Applies client focus, recognizing and observing the need for
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independence and objectivity.
3 Represents clients’ interests when changes are proposed to standards
and regulations.
Ethics and Trust
Applies professional ethical standards.
2 Exercises consistently high level of professional judgment.3

Protects the public interest.
4 Plans and exercises due diligence.

5 Assesses and advises on the organization’s policy on privacy of
personal and corporate information.
6 Demonstrates professional courtesy.
7 Maintains and enhances the reputation of the Association and the
profession.
Integrative Approach
1 Aggregates information from a variety of sources to obtain the “big
picture”.
2 Builds relationships across functional areas and synthesizes or
combines ideas and approaches.
3 Identifies implications and extends solutions beyond the immediate or
short-term.
4 Applies cross-functional technical knowledge to create integrative
solutions.
Problem Solving
1 Uses a systematic approach to problem solving from identifying the
problem to developing and reporting recommendations.
2 Defines and formulates problems within a clear purpose, frame of
reference, and scope.
3 Collects, selects, verifies, and evaluates information relevant to the
defined problem.
4 Analyzes data for patterns, relationships, and trends.
5 Assembles findings and conclusions to form a sound basis for decisionmaking.6
Considers alternative solutions and shapes recommendations.
7 Sets in motion a process of consultation leading to decision.
Professional Development
P C Professional Competency Statements1 .
2 Acquires and maintains knowledge and skills in financial and nonfinancial
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fields.
3 Uses professional networks to enhance service to client or
organization.
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4 Applies new learning to the benefit of clients or the organization.
5 Assesses professional priorities and manages own time and resources
17
to achieve them. Professional
Self-Evaluation

1 Acts within the scope of professional competence.
2 Knows when and how to refer to other professionals and experts.3
Applies professional skepticism.
4 Evaluates own professionalism.
PART 3C: OTHER EXPERIENCE
Identify any relevant practical experiences or competencies that you have performed but are not listed
above.
Clarify any other experiences that you believe should be considered in your experience assessment:
STUDENT CERTIFICATION:
I understand that I must satisfy the Association’s practical experience requirements in order tobe
eligible for CGA certification.
I certify that the information and statements provided by me in this questionnaire are correct and
complete. I understand that CGA may perform an audit on any part of this questionnaire and ask
any questions. I further understand that falsification of this questionnaire on my part or that of my
employer would be a violation of the Association’s Code of Ethics.
I hereby authorize CGA to discuss my experience and progress with my employer to facilitate
completion of the practical experience requirements.
Student’s signature: Date:

PART 4: EMPLOYER VERIFICATION

To the Employer:
All CGA students at the PACE Level of the CGA program of professional studies are required to
complete and
submit a Practical Experience Assessment Questionnaire for assessment by the Association. The
experience
being assessed will include their current employment, as well as any prior relevant experience from
past employment. For the purpose of advancing towards professional certification it is important that
the student receives an increasing breadth and depth of financial experience. The experience acquired
is an integral component for determining whether a student is granted CGA certification.
Page | 173
Your assistance in reviewing and validating the experience obtained by the student while in your
employment is very much appreciated. All information supplied by you in this Questionnaire will onlybe
used to attest to the student’s overall practical experience with your organization. Assessments are
confidential and will be retained in the student’s file by the CGA Association.
It important that the individual completing the Employer Verification be knowledgeable about thework
of the student (and standards of the accounting profession)?
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We would ask that you assist us in this important process by completing the following:
• Review the accuracy of the information provided by the student in Parts 1, 2, & 3 and verify in 1)
below.
• Provide your assessment of all competency statements in 2) below. Please circle Yes or No, and
comment where appropriate for each section.
• Provide additional feedback as specified in section 3) below.
• Complete and sign the Employer Certification at the end of Part 4.
1) The information provided by the student in Parts 1, 2 and 3, and their summary of their duties
within your organization is accurate (please provide comments if appropriate). Yes No
2) The student has demonstrated the following seven essential core competencies, which are
required for
a newly-certified CGA:
i) The student expresses and exchanges information in a clear and concise manner. Yes No
ii) The student listens, encourages feedback, and follows up to ensure that communications are
clearly understood. Yes No
iii) The student maintains positive, productive relationships with clients, stakeholders, colleagues,
supervisors, and staff. Yes No
iv) The student ensures confidentiality with respect to organizational or client information
and data. Yes No
v) The student applies professional ethical standards. Yes No
vi) The student exercises a consistently high level of professional judgment. Yes No
vii) The student acts within the scope of their professional competence. Yes No
3) If applicable, please briefly describe possible career or job enrichment opportunities for the
student within your organization:
Thank you for your cooperation!EMPLOYER
CERTIFICATION:
I have reviewed this questionnaire with the student and hereby certify its completeness and
accuracy. I understand that I may be contacted by the CGA Association to verify information
contained within this form.
Name:
Position Title:
Professional Qualifications (e.g. CGA, CMA, CA, CFA):
Graduate Degree (eg.MBA, PhD., etc.)

Business Telephone #: E-mail address:
Signature: Date:
PART 5: FOR CGA ASSOCIATION USE ONLY
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Experience assessed: Acceptable Acceptable, follow up UnacceptableComments:
Evaluator’s Signature: Date:
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1APPENDIX A. INDUSTRY CODES
1 General Industry
1A Agriculture
1B Fishing & Trapping1C
Logging/Forestry 1D
Mining
1E Crude Petroleum/Natural Gas1F

Processing
1G Printing/Publishing1H
Manufacturing
1I General Contracting 1J
Industrial Construction
1K Transportation/Communication1L
Storage and Warehouses
1M Communication
1N Utility (Public/Private)1O
Wholesale/Retail
1P Textile
2 Commerce
2A Consumer and Business Finance2B
Investment
2C Insurance
2D Securities & Mortgage Brokers2E
Insurance and Real Estate
2F Commerce - Banking, Trust Co., Credit Uni3

General Business Services
3A Self Employed
3B Public Practice - CA 3C
Public Practice - CGA 3D
Public Practice - Other3E
Legal Firm
3F Computer Consultants
3G Management Consultants3H
Personnel Firm
Page | 177
3I Architect/Engineering4
General Government
4A Federal Government Service - Other4B

Federal Government - Rev. Can.
4C Provincial Government Service

4D Local/Municipal .Government Service4E
Crown Corporation
4F Military
Page | 178
5 General Education Services
5A Secondary
5B College & University5C

Professional
6 General Health/Social Service

60 Wholesale/Retail
61 Commerce - Banking, Trust Co.,64
General Hospitality
6A Medical Lab
6B Hospital/Long Term Care7
General Hospitality
7A Accommodation Services 7B
Food and Beverage Service
7C Amusement and Recreation Ser.8

Other Services
8A Membership/Organization/Assoc.8B
Non-Profit
8BA Non-Profit - Charities9

Other
90 Other
9A Unknown 9B
Unemployed

3APPENDIX B.
The competencies from Part 3B of the PEAQ can be defined by various tasks. In each instance below,
numbered competencies are followed by a list of tasks (identified by letter) related to that competency.
A competency is considered met if you have demonstrated performance of one ormore of the tasks
associated with the given competency.
Note that this Appendix is for reference only – you should complete Part 3B of the PEAQ form to
document your experience. To do so, identify at least one task for each competency you have
demonstrated, and write the corresponding letter of the task in the “P” (past) or “C” (current) column in
part 3B of the PEAQ form.
TECHNICAL KNOWLEDGE: Financial Accounting and Reporting
Page | 179
1. Formulates, analyzes, and processes transactions in accordance with professional
standards
and policies
a) Explains types of business and other organizations – proprietorship, partnership, corporations,
cooperatives, non-for-profits entities and public accounting
Page | 180
b) Explains in good detail the accounting function and the accounting cycle
c) Sets up a chart of accounts including assets, liabilities, owner’s (shareholders) equity and
withdrawals and revenue and expense accounts
d) Evaluates and accounts for merchandizing and inventory activities, including measurement,
valuation and costs
e) Installs effective internal control functions
f) Ensures accurate and complete recording of the following in accordance with GAAP where
required:
• All revenues – sales, services, long-term contracts, interest, dividends, royalties and returns
• All expenses – sales, administrative, and other
• Ensures accurate bank reconciliations
• Correctly matches of revenues and expenses
• Evaluates receivables and liabilities, including discount considerations and other related items,
such as allowances and warranties
• Foreign currency transactions
g) Determines correct amounts and accounting according to GAAP, where required:
• For capital assets, including property, plant and equipment, natural resources and intangibles
• For amortization and impairment of capital assets and leaseholds
• For acquisition, disposals and exchanges
• For amounts and correct accounting for government and other grants for not-for-profit and
business assistance
• For correct amounts and accounting regarding subsidies from government and other sources
• For correct amounts for share purchases and sales, related commissions and costs, and equity
contributions
• For correct amounts for current and long-term liabilities, such as, loans and other debt
payments and ensures they are in accord with legal requirements
• For donations and gifts and expenses in not-for-profit organizations
• For investments – both temporary and long-term
h) Provides accurate and correct accounting for partnerships and shareholders’ equity
i) Advances interest concepts, present value and future value concepts
2. Researches, evaluates, and advises on the appropriate accounting treatment for
complex
transaction
a) Advises client/organization the accounting for acquisitions and mergers of business organizations
b) Advises in respect of accounting for joint ventures
c) Advises on accounting for hedging for interest, foreign currency and commodities
d) Advises on the accounting for financial instruments, such as, debt and equity instruments as
embodied in Section 3860 of GAAP
e) Advises on the accounting for consolidations
f) Advises on not-for-profit and government accounting, such as, encumbrances, government
accounting and private donations to organizations
g) Ensures that legal and accounting advice is sought, if necessary, in any of the above situations
h) Advises on accounting changes and implements same
Page | 181
3. Interprets and advises on the organization’s reporting obligations

a) Ensures that interim and annual reports are sent to shareholders, including proxy voting
provisions
and other legal requirements required under the Companies’ Act
b) Ensures that special notices or reports by management is sent to shareholders
c) Attends shareholders meetings and be available for discussion with management
d) Ensures for public companies that appropriate notices and responses are filed with the provincial
security commission
e) Attends any hearings which may be relevant to client/organization
f) File required Federal Government and Provincial Government reports within deadline
requirements,
such as, licensing registration, statistical reports, government action re any change in regulations
affecting the client’s accounting requirements, and special requests by government departments.
4. Ensures the reliability of financial information

a) Ensures pension plan information is well documented, is accurate, complete, and that assets
involved, exist
b) Ensures that vendor/customer reconciliations are accurate, complete and within reason, that
physical items, such as inventory, exist as indicated in the reconciliations
c) Ensures that any securities shown in the records are in existence as shown
d) Ensures that any securities held by outside sources are in existence and are as shown in the
records
e) Ensure that contracts as shown in the records, such as fire insurance contracts, lease contracts,
rental contracts, and purchase contracts are in agreement with the contracts held by the outside
sources
5. Documents and maintains supporting information for transactions and event
a) Ensures that hardcopies of all sales, purchases, and receipted documents are appropriately filedfor
prompt retrieval
b) Ensures that all computer records of receipts and invoices appropriately filed with necessary
backup computer files
c) Ensures that copies of legal documents, correspondence and relevant publication articles are
appropriately filed and protected from fire and water damage.
6. Prepares financial statements appropriate for the users
a) Prepares accurately, the following statements for the client/organization, in accordance with
GAAP,
as required, and meeting legal requirements:
• Accurate working papers in good form
• Accurate income statements in good form on an interim and annual basis, as required.
• Accurate balance sheets in good form on an interim and annual basis, as required.
• Accurate cash flow statements in good form on an interim and annual basis, as
• required
Page | 182
• Other statements on an accurate base, such as retained earnings, special announcement
information and similar items, as required by management for shareholder and external
distribution
b) Prepares consolidated statements, as required, for integrated and self-sustaining subsidiaries
c) Prepares budget statements, pro forma information, and short- and long-term forecasts, as
required
in consultation with client/organization management
d) Prepares appropriate statements for not-for-profit and government organizations
e) Prepares financial performance and internal control statements for client use
7. Prepares, analyzes, and interprets financial performance measures
a) Prepares, analyzes and interprets liquidity, activity, profitability and debt ratios for management
and for shareholders’ reports
b) Prepares trend statistics and necessary graphs as related to financial performance and analyzes
and interprets such information for management and for shareholders’ reports
c) Prepares and interprets other statistical measures as appropriate and required, such as commons
size balance sheets and horizontal and vertical analysis
d) Prepares, analyzes, interprets and compares financial and related information with respect to
related industry and comparable firm statistics and performance
e) Constantly evaluates new statistical presentations for consideration
8. Evaluates and advises on accounting policies and procedures in accordance with
professional
standards
a) Explains and advises accounting policies and procedures relating to mergers and acquisitions,
joint
ventures
b) Explains and advises on accounting policies regarding international activities
c) Explains and advises re accounting policies concerning research and development and similar
issues
d) Periodically reviews policies and procedures of client/organization to ensure that they are current
and contain up-to-date information
9. Adapts policies and procedures in accordance with professional standards
a) Adapts accounting policies and advises management on current policies and procedures such as
changes in GAAP
b) Adapts and advises management on accounting for such items as accounting for capital assets,
accounting for reserves and similar items.
10. Designs financial accounting and related systems
a) Seek out the most appropriate accounting and computer system for the client/organization
situation
b) Obtain systems for cash management, accounts receivable, accounts payable, credit control
system, inventory control system, capital assets recording system
c) Assists other departments, such as, human resources, purchasing in obtaining efficient and
Page | 183
effective systems
11. Evaluates and advises on financial accounting and related systems
a) Prepares reports to management on effectiveness of systems
b) Take required action to make any necessary changes
12. Adapts financial accounting systems in response to current and emerging
developments
a) Where appropriates draws up a proposal for change for management consideration
b) Discusses with management at an appropriate juncture in budgeting cycle
c) Makes suitable recommendations for change
d) Ensures that any adoption is effectively installed and operates in accordance with required
specifications
e) Where discrepancies arise takes appropriate action to rectify situation
TECHNICAL KNOWLEDGE: Management Accounting
1. Assesses and advises on performance measurement requirements
a) Outlines requirements for:
• Making decisions re firm’s operations, such as, product pricing decisions
• Firm’s advertising and marketing programs
• Human resources planning
• Financial ratios and other measures for determining whether the organization is meeting its
financial objectives
• Determining purchasing efficiency

• Determining success of R&D function
• Capital acquisitions planning
• Measuring success re donations and other similar functions re not-for-profit organizations
2. Designs, evaluates, and advises on the organization’s performance measurement system
a) Ensures full information in respect of the performance systems
b) Designs or modifies systems as requirements indicate. For example, a more appropriate
inventory
system, may be considered, such as JIT. Costing methods would be considered, synchronization of
delivery and usage, internal handling of inventory, shortage, spoilages, lost inventory, warehouse
space, etc.
c) In system design takes into consideration most appropriate approach for client’s/organization’s
needs, for example, job order costing, process costing, activity-based costing, service department
costing
d) Applies cost-volume-profit analysis where suitably applicable
e) Considers absorption and variable costing, and standard costing in design deliberations
f) Considers client’s/organization’s and budget needs – for example, flexible budgeting versus static
budgeting.
g) Considers various cost concepts and cost centres, profit centres and investment centres
h) Considers transfer pricing
i) Carefully evaluates designed system for suitability
Page | 184
j) Advises management on recommended action
3. Adapts performance measures
a) Considers various performance measures, such as, product costing, (total-life-cycle product
costing, target costing, Kaizen costing, benchmarks), service standards, outcome measurements,
scorecard concepts, industry standards, any other key performance indicators, quality and quantity
of output, productivity levels, wastage, breakdown in operations, absentee and sickness levels,
environmental problems, customer complaints, etc., and system for management evaluation
b) Carefully analyzes performance results rendered by each measure and tests for validity
c) Chooses most suitable measures
d) Advises management of most suitable and most effective measures
4. Monitors accuracy of performance measures with respect to corporate strategy and
orientation and proposes adjustments, if required
a) Carefully analyzes results provided by performance measures to determine if the corporate
strategy
and orientation of the client/organization are being met
b) Advise management of results
c) If required, propose to management any adjustments or change to enhance performance
reporting
d) Subscribes or has access to at least one publication related to management accounting
e) Attends periodic seminars for update on information
5. Recommends organizational improvements based on results from performance
measurement system
a) Considers such items in relation to change, for example, advice on cost reduction strategies,
advice
on revenue recognition and pricing strategies, changes in business processes, changes in equipment
with regard to output, special sales orders, adding or dropping a service, product, or department,
decisions on joint products, decisions involving limited resources, decisions regardingoutsourcing
b) In making any recommendation to management the proposal must be thoroughly researched,

well
formulated and positively presented
6. Designs and prepares special reports for decision-making purposes

a) Designs at management’s request a report on a costing system, such as, on activity-based
costing,
or a report on management performance for shareholder consumption, or, say, a report on theperformance
of share price and relevant information over a specific period of time
b) Designs a report for management on productivity performance for a given period

c) Designs a report for management to meet a government request for information on environmental
issues
d) Designs a report for a not-for-profit organization on the performance of its canvassing team in its
recent campaign as compared to previous campaigns
Page | 185
TECHNICAL KNOWLEDGE: Assurance
1. Evaluates and consults on the organization’s assurance needs
a) Arranges for discussions with client/organization management
b) Reviews overall situation as to requirements of assurance expected by management
c) Determines if attestation versus direct reporting is required
d) Determines whether audit or review engagement is necessary
e) Considers various aspects of client such as client’s integrity, accounting policies, internal controls,
accounting records, payment history, auditor independence and firm’s resources
f) Considers reason(s) for the engagement, such as, a statutory audit, for a shareholder/partnership
agreement, financial purpose, sale of business, a Government requirement, bonding, other
g) Gives greater consideration regarding firm/organization and external relationships if it is a first
engagement
h) Considers request by client for other professional services
i) Communicates with previous auditor and lawyer if first engagement
2. Determines the scope of the engagement
Under direction as required:
a) Determines scope of engagement, that is, the extent of the work involved. For example,
responsibility for interim reports, annual report, MD &A, environmental issues,
b) Considers the scope and requirements of the engagement as outlined in the engagement letter
c) Discusses with client any unclear point(s), parts or portion of the engagement letter and obtains
mutual agreement on scope of engagement
d) Sets up appropriate documents containing client information, including client profile
3. Determines or advises on whether to accept the engagement
Under direction:
a) Evaluates potential client and their background
b) Discusses with predecessor auditor
c) Obtains information re situations concerning conflict of interest
d) Examine situations for evaluation of a new client
4. Determines the assurance engagement resource requirements
a) Carefully assesses tasks to be accomplished and time required for completion of field work
including necessary tests of transactions
b) Carefully assesses staff requirement to accomplish tasks
c) Carefully assesses if any specialist requirements are involved and makes arrangement for such
services
d) Carefully assesses technological and other requirements, such as, computers, space
requirements,staff locations
5. Adapts programs or plans in response to new and/or emerging professional standards

a) Keeps abreast of changes in requirements required in GAAS releases and guidelines
b) Keeps abreast of current assurance problems raised in respect of company audits, such as,
Page | 186
covert
management action re accounting
c) Under direction, adjusts or adapts programs where relevant information comes to attention
6. Evaluates risks and business issues to determine their impact on the engagement
a) Makes preliminary trend analysis of the client/organization’s assets, liabilities, income and
expense accounts
b) Makes preliminary ratio analysis of the client/organization, considering current, activity, debt and
profitability ratios
c) Assesses risk in respect of materiality, using qualitative and quantitative factors, with
well-reasoned
professional judgment
d) Assesses risk in respect of inherent in risk or misstatements in the financial statements, or any
business trends which are showing risk
e) Assesses risk in respect of control risk, that is, a material misstatement which will not be detected by
the internal control system
f) Assesses detection risk, which is any misstatement that is not detected by the internal control
system, and also is not detected by the auditor.
g) Assesses overall audit risk which is the inherent risk times the control risk times the detection risk
h) Plans substantive tests to eliminate or reduce risks in order to reduce the possible detection risk
i) Determines materiality level for not-for-profit organizations, by considering total expense and/or
total revenue factors
7. Identifies, evaluates, and advises on internal control system, and communicates
weaknesses to the appropriate level of the organization
a) Considers control environment, including management philosophy and operating style,
organizational structure, management control methods, system development methodology, and
management reaction to external influences
b) Considers internal control systems for effectiveness, that is, validity, completeness, authorization,
accuracy, classification, accounting and timing
c) Considers the accounting system as relating to collecting, recording and processing data and
reporting the results of the data
d) Considers the control procedures which are directed to the reliability of the data and information
provided
e) Accurately documents material and other information relating to the control system in accord with
GAAS and considers the following the:
• Revenue and receipts cycle
• Acquisition and expenditure cycle
• Payroll and personnel cycle
• Inventory and production cycle
• EDP department
f) In examining the control system takes into account such items as handling of cash, segregation of
Page | 187
duties, final approval authority, control of credit, possible fraud risk factors
Page | 188
g) Conveys to client/management findings, in writing
8. Advises on the design and implementation of new or enhanced internal controls
a) On first engagements suggests to client any required changes in the internal control system
b) Monitors control internal control system for necessary changes in all audits
30
c) Ensures implementation of new or enhanced internal controls required
d) Attends periodic seminars on internal control and keeps informed of current information
9. Develops and/or modifies appropriate assurance procedures for an engagement
a) Makes use of three types of substantive procedures - analysis, tests of account balances and
tests of detail (sampling)
b) Implements combination of substantive procedures and control tests where appropriate
c) Prepares and undertakes tests of transaction in respect of the revenue and receipts acquisition
and expenditure, payroll and personnel, inventory and production, and finance and equity
d) Prepares and undertakes tests of balance for assets, liabilities and equity, revenue and
expenses,
and other
e) Determines whether statistical or non-statistical samples will be used
f) Prepares and undertakes sampling technique to be used
g) Where beneficial implements computer-assisted auditing techniques (CAATS)
h) Prepares review engagement program
10. Executes the assurance program or plan in accordance with professional standards
a) Ensures that plan directions are followed
b) Ensures accuracy of implementation
c) If doubt exists then seeks assistance of supervisor
d) Ensures plan is accomplished in a reasonable time and intentions are met
11. Analyzes and documents the evidence and results of the assurance engagement
a) Carefully reviews documents for accuracy and completeness
b) Prepares working papers which are accurate, complete and in good form, with headings and
audit
marks, referencing and cross-referencing, incorporation of client-prepared schedules, indexing,colour
coding and binders
c) Ensures that all evidence is correctly and clearly recorded

d) Where fraud is suspected performs sufficient procedures to dispel or confirm
e) Discusses fraud situation with senior auditor and seeks legal counsel
12. Develops conclusions and prepares an assurance report or letter
a) Ensures recognition of subsequent events, contingencies, commitments and related party
Page | 189
transactions
Page | 190
b) Finalizes analytical review regarding balance sheet ratios, operating ratios, and equity ratios
c) Finalizes financial statement disclosure review as related to financial statements and notes to
financial statements, with GAAP references
d) Ensures that a professional not involved in the audit, performs a quality control review
e) Ensures final partner review
f) Draws up assurance report for audit – unqualified, qualified (for scope), qualified (for departure
from GAAP), denial of opinion (regarding scope), and adverse opinion (resulting from departure
from
GAAP)
g) Draws up other reports or letters for engagements as required, for review, compliance report,
notice to reader, management letter concerning internal control, special reports, reports regarding
forecasts, or secondary financial statements issues for a foreign jurisdiction
h) Resolves differences of opinion with client
31
13. Develops and advises on a framework for detection of fraud
a) Obtains and studies literature with respect to fraud
b) Studies situations concerning past accounting frauds
c) Attends seminars and contacts professionals regarding forensic accounting
d) Develops a framework for detection of fraud
TECHNICAL KNOWLEDGE: Finance and Financial Planning
1. Develops and administers budgets
a) Reviews budget information from a general point of view, if necessary, to be fully conversant with
processes
b) Reviews organization’s policies and procedures prior to setting up budget information
requirements,for cash, capital and operational budgets
c) Utilizes capital budgeting techniques
d) Makes recommendations to management re budgets, for example, should the organization follow
flexible budgeting or static budgeting
e) Prepares budget information and necessary formats with respect to organization’s policies,
procedures and requirements, for department direction
f) Sets deadlines for return of budget information by departments
g) Assists departments and replies to questions when necessary
h) Sets budget meetings for discussion of budget submissions
i) Compiles budget in good form for management consideration and decisions
j) Sets up management meetings for budget consideration
k) Finalizes organization’s budget with appropriate data and narrative
l) Sets up clear, accurate records re performance of all budgets
m) Provides periodic performance reports to management
n) Sets up any budget meetings required as a result of budget performance
o) Keeps supervisor/manager fully informed of all processes
p) Reads current literature on budgeting and attends seminars when possible
Page | 191
2. Develops financial forecasts and plans
a) Develops forecasts for management, as required, for example, for inclusion in the
MD&A section of the annual report
b) Develops projections which focus on more distant plans, and which may contain
some external assumptions, such as, external economic and business predictions
c) Creates financial plans for cash requirements and future financing, including
projected financialstatements
d) Compiles trend analyses for inclusion in reports
e) Compiles trend analyses for inclusion in reports
Page | 192
PERSONAL STATEMENT OF DR. LARRY LAMARD GARLAND
It is my goal to become professionally Certified in the field of Accounting,

thus as it was my intent through Secondary School where I placed special
emphasis on the studies of Book-keeping and Accounting where I
Certified with a Distinction in the Basic Proficiency of Book-keeping, a
Pass in Pitmen’s Elementary Book-keeping and Accounts, and a Grade of
B in the Government High School Ministry of Education awards in
Accounting and an A for Mathematics accounting for mastering the art of
Calculations and Computation.
Since High School I have attended tertiary training at a University in
Canada where I added my Educational Experience in Financial
Accounting trained by a Chartered Managerial Accountant, with focus on
Corporate Financial Management, through the course of Business Math. I
further trained with the TCI – Community College I n Providenciales where
I underwent an Internship in the Bahamas where I worked under
supervision as an Assistant Administrative Personnel Manager with the
responsibility of updating the employee data Base and preparing the
weekly Payroll for the Local Employees, graduating from the TCI-
Community College with a Credit Pass in the Diploma in Hospitality
Studies program.
I further upon the recommendation of the Deputy Tourist Board Director of
the Turks and Caicos Islands pursued a course in Business Law with an
On-line School in the United States called Columbus University where I
Certified in the disciplines of an Undergraduate Degree in Business
Administration advancing onto a Master of Science in Aviation Degree,
the earning a Doctorate Degree from this some on-line Intuition, trained at
Advanced Accounting then completing the requirements for Graduating
from the Master of Business Administration program where I was trained
in the disciplines of Health Care Management, Auditing, Intermediate
Management and Advanced Corporate Finance.
My Professional Training was instituted by Ramada International at their
Turquoise Reef Resort and Casino where I was a Registered Student of
the Certified General Accounting Program of Canada, where I covered the
syllabus overviewed by a General Manager who is a Certified General
Accountant, who worked for a Company that is now the largest entity in
the Turks and Caicos Islands, while at the time working under General
Management Supervision in the areas of Cost Control, Front Desk
Page | 193
Management, and Night Auditing. This program accredited me with a pre-
professional experience of training instituting course credits transferred to
the Chartered Professional Accountancy program of Canada.
It is my goal to become registered as a member affiliate of the Chartered
Institute of Management Accountants of the United Kingdom to qualify a s
a Professional Accountant, working with the Community of Clientele and
On-line Companies employing Personnel with added experience to
advance my Company Admiral Express, where I am currently its
Proprietor.
These Professional Associations have given me a wide exposure to
work related activities in Companies and Firms.
As I am currently registered in the Post Doctoral Degree in
Accounting program of Accounting with Atlantic International University I
have broken record of events in fishing the course requirements for
graduation within 6 months, now awaiting on the Grant funds to Graduate
form this program in November as I have been invited to attend the
Ceremony.
My Company as I have planned a Business Report, it is of the
assumption that I will initially operate a School of Training in the disciplines
of Communications and Basic Business and Computer related areas to
integrate our Society of Nationalities to be able to come together as one,
as the song goes WE ARE THE WORLD, WE ARE THE CHILDREN, WE
ARE THE ONES TO MAKE A BETTER DAY SO LETS START GIVING.
THERES A CHOICE WE ARE MAKING, IN SAVING OUR OWN LIVES,
ITS TRUE WE MAKE A BETTER DAY SO LET’S START GIVING.
It is important for us to recognize that we must love one another as God
says in the Holy Scriptures, Love the Lord thy God with all thy mind, all thy
Soul and all thy Strength and Love thy neighbor as thy would Love thyself.
With the help of this Grant I will ask the Government to support a training
program within the CMA of the United Kingdom program until becoming a
Member of this Professional Body, thus to contribute at times on a
voluntary basis serving on Government Boards to manage the affairs of
our Country, integrating the ideas of other Professional persons to
enhance the level of growing the Economy of this Nation to become a First
Class Country generating as much as the highest Gross Domestic Product
Level of the World, enhancing the Security of Social Welfare, Health
Insurance and Unemployment Insurance to benefit the total Population of
Men and Women.
Page | 194
Page | 195
Page | 196

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Student Profile

Dr. Larry Lamard Garland

April 30, 2023Dear

I ask your review of this document granting me access to exemptions in the

I am Certified to the Doctorate Degree level, with Teacher and Training

Dr. Larry Lama/dGarland

At Ramada’s Corporation, I managed a trainee program supervised by Ramada’s

Anise Groceries, South Caicos, Turks & Caicos Islands

General Manager, Ocean & Beach Resort

Club Med Bahamas Limited, Paradise Island Bahamas

Coopers & Lybrand,

Director; Loretta Briton.

Air Traffic Controller,

Civil Aviation Dept. Now

TCI Airports Authority

1987 to 1989 This job

allowed me to work at the

The Professional Association of Certified General Accountants of the

Online University program - Columbus University

Doctorate Degree graduate, Philosophy, Accounting, Picayune MS,

MS - Aviation Management, Graduated 2006

BA - Hotel, Restaurant & Tourism Graduated 2003

TCI - Community College, Graduate Hospitality Studies program 1997

Pierson High School, Graduated 1986

◆ Basic Spanish written and Speech

Dear Sir or Madam,

As Larry has occupied many training positions, employed by a variety of

Dr. Garland’s experience as a manager, brings off the alarm to every

FORMER MINISTERSOF EDUCATION

51. Oswald Skippings

Proviles Turks & Caicos

TEL/FAX NO.: (649)-341-3210 EMAIL: pytei@tciway.te

TO WHOM IT MAY CONCERN

It was a pleasure teaching and interacting with Mr Garland. We had some

Belinda Blessitt, MBA, BSc, Dip.

January 10, 2017

T1902)563-1330 | 1912) 562-13/1 | admissionsauce | PO Box 5300, 1290Grand

DEPARTMENT OF SOCIAL DEVELOPMENT

Community Center, South Caicos, Turks & CaicosIslands,

Tel: (649) 338-6321 - Fax: (649) 946-1174

6th April, 2017

Ref. No. 0144/2

Grade % 68.0/57.0 56.1/614 59.2/64.6

79.4% D. 59.6% • 69.4%

Simulation A - VERY GOOD B -

M.H. BECKLES For Director ofCivil

ACCOUNTANTS AGRÉÉS CANADA

December 18, 2015

The CPA PEP is a graduate-level program comprised of a series of modules that

successfully pass each

For more information on the CPA Canada certification program, please go to

Should you require additional information, please contact me directlyat

Krystal Scarlett Program

CGA Transitional Evaluation

Applicant Larry L Garland

CPA 1_01 gement Accounting

CGA exemption granted

CGA granted exemption (QU1)

M5- Intermediate and AdvancedFinancial

M7 - Audit and Assurance

M8 - Canadian Tax M9 - Intermediate and

CGA granted exemption

YES CGA granted exemption