The course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. Each module is followed by a quiz, which consists of four to six multiple-choice questions. Participants must obtain 80 per cent success on a quiz to proceed to the next module.
Canadian tax
Approximately 12 hours in length, this topic covers the Canadian taxation system and the taxes that impact individuals, corporations, and trusts. Conceptual issues are addressed rather than tax returns or forms and schedules utilized in preparation of such returns.
Canadian business law
Approximately four hours in length, this topic covers the legal system in Canada and addresses core legal concepts (e.g. sources of law, legal procedures and considerations) and major categories or areas of law (e.g. tort, contract and business entity), with a focus on Common Law.
The CPA profession in Canada and rules of professional conduct
Approximately fours hours in length, this module topic covers the code of conduct required of a Canadian CPA. Participants will gain an understanding of the philosophy of the rules governing how CPAs provide professional services to the public.