[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-402783-105":59,"doc-detail-402783-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","chartered-professional-accountant-certification-path-exemption-policy-222","Chartered Professional Accountant Certification Path-Exemption Policy - 2.2.2","","Section 2.2.2 outlines the CPA certification path exemption policy for students transferring from selected provincial public post-secondary institutions into the Chartered Professional Accountant (CPA) Professional Education Program (CPA PEP). It specifies how completed prerequisite credits allow direct entry, while missing credits require enrollment in corresponding CPA PREP modules. It explains the 2015 unification of CA, CMA, and CGA designations and provides module-to-course mappings from Memorial University, plus minimum grade and timing requirements.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/chartered-professional-accountant-certification-path-exemption-policy-222/402783/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/chartered-professional-accountant-certification-path-exemption-policy-222/402783.png","ImageObject",300,407,{"name":92,"@type":93},"Rhys","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-27",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What happens if a student has completed all listed prerequisites for CPA PEP?","Question",{"text":113,"@type":114},"Students who completed all prerequisites listed below can directly enter the CPA PEP. If any required credits are missing, they must enroll in the specific CPA PREP modules needed for admission requirements.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How are the former CA, CMA, and CGA designations handled in the CPA certification path?",{"text":118,"@type":114},"The Chartered Professional Accountant designation was formed by unifying the former CA, CMA, and CGA designations. The Newfoundland and Labrador accounting bodies unified in January 2015, and the former certification programs are closed for admission.",{"name":120,"@type":111,"acceptedAnswer":121},"What are the minimum grade requirements and core course timing rules?",{"text":122,"@type":114},"A minimum grade of 50% is required in non-core modules (Modules 1–4, 11 and 12), and 60% is required in core modules (Modules 5.1–10). For core module coverage, students need a minimum overall average of 65%, and core topics (5.1–10) must be completed within the past 10 years.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},402783,1790974337,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":24,"preview_page_count":4},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","2.2.2 Chartered Professional Accountant Certification Path-Exemption Policy  \nThe following table provides an overview of courses in selected provincial public post-secondary institutions which meet the admission requirements for the Chartered Professional Accountant (CPA) Professional Education Program (CPA PEP), and are granted as individual exemptions towards the CPA Prerequisite Education Program (CPA PREP) .  \nFor those students who have completed all the prerequisites listed below, they will directly enter the CPA PEP. If students are missing any of the credits listed below, they will enroll in the individual CPA PREP modules they require to meet the admission requirements of CPA PEP.  \nThe Chartered Professional Accountant designation was formed from the unification of the former CA, CMA and CGA designations. The Newfoundland and Labrador accounting bodies (CA, CGA and CMA) unified in January 2015, and their former certification programs are closed for admission.  \nFor further information on the CPA certification path, please contact:  \nMs. Courtney Barnhill, Programs Advisor CPA Atlantic School of Business  \nSuite 500, 95 Bonaventure Ave.  \nSt. John’s, NLA1B 1X5  \nPhone: (709) 753-3090 option 9  \nEmail: [cbarnhill@cpaatlantic.ca](cbarnhill@cpaatlantic.ca)  \n[Website: www.cpaatlantic.ca](Website: www.cpaatlantic.ca)  \n\n| \u003Cbr>Sending Institution | Receiving Agency or Organization |  |\n| --- | --- | --- |\n| Memorial University (St. John’s Campus) | Chartered Professional Accountants Professional Education Program Modules |  |\n| Business 1101 | 1 | Introductory Financial Accounting |\n| Business 2101 | 2 | Introductory Management Accounting |\n| Economics 2010 AND 2020 | 3 | Economics |\n| Statistics 2500 | 4 | Statistics |\n| Business 6100 | 5.1 | Intermediate Financial Reporting I |\n| Business 6110 | 5.2 | Intermediate Financial Reporting II |\n\n\n| Sending Institution | Receiving Agency or Organization |  |\n| --- | --- | --- |\n| Memorial University (St. John’s Campus) | Chartered Professional Accountants Professional Education Program Modules |  |\n| Business 7120 AND 7125 | 5.3 | Advanced Financial Reporting |\n| Business 4500 AND 5500 | 6 | Corporate Finance |\n| Business 6130 | 7 | Audit and Assurance |\n| Business 6120 AND 7125 | 8 | Tax |\n| Business 5160 AND 7160 | 9 | Intermediate Management Accounting |\n| Business 7000 AND 7160 | 10 | Strategy and Governance |\n| Business 4000 | 11 | Business Law |\n| Business 3700 | 12 | Information Technology |\n\nNOTE: While every effort is made to ensure the accuracy of these listings, please know they are meant for guideline purposes only and are not meant to replace the necessity of having a comprehensive transcript evaluation. Please Note: CPA Atlantic maintains a list of prerequisite courses for Atlantic universities only. Exemption for universities in other provinces can be accessed by your local CPA body.  \n1. The minimum grade required in non-core modules (Modules 1 – 4, 11 & 12) is 50 percent. A minimum grade of 60 percent is required in core modules (Modules 5.1 – 10) .  \n2. A minimum overall average of 65 per cent is required for the applicable passed courses which cover core courses (Modules 5.1 – 10) .  \n3. Students must have completed the core topics (5.1-10) within the past 10 years.  \n4. Courses other than those listed here may qualify for exemption. Please contact the CPA Atlantic School of Business for further details.  \n5. Course exemptions for prior years may vary from this schedule. Please contact the CPA Atlantic School of Business for further details.  \n6. If you lack some or all of the prerequisite topics for admission to the CPA Professional Education Program, you can gain coverage through the university courses listed here orthe CPA Professional Education Program. For more information on CPA Professional Education Program, please visit us online at: [CPAatlantic.ca](CPAatlantic.ca)","cbCaigjVVBj9rk7Y","https://ap.wps.com/l/cbCaigjVVBj9rk7Y","pdf",14493,"English","# 2.2.2 Chartered Professional Accountant Certification Path-Exemption Policy\n## Direct entry vs. CPA PREP modules\n## CPA designation unification and admissions closure\n## Course exemptions and grade requirements\n## Memorial University module mapping","[{\"question\":\"What happens if a student has completed all listed prerequisites for CPA PEP?\",\"answer\":\"Students who completed all prerequisites listed below can directly enter the CPA PEP. If any required credits are missing, they must enroll in the specific CPA PREP modules needed for admission requirements.\"},{\"question\":\"How are the former CA, CMA, and CGA designations handled in the CPA certification path?\",\"answer\":\"The Chartered Professional Accountant designation was formed by unifying the former CA, CMA, and CGA designations. The Newfoundland and Labrador accounting bodies unified in January 2015, and the former certification programs are closed for admission.\"},{\"question\":\"What are the minimum grade requirements and core course timing rules?\",\"answer\":\"A minimum grade of 50% is required in non-core modules (Modules 1–4, 11 and 12), and 60% is required in core modules (Modules 5.1–10). For core module coverage, students need a minimum overall average of 65%, and core topics (5.1–10) must be completed within the past 10 years.\"}]","Chartered Professional Accountant Certification Path-Exemption Policy - 2.2.2 | PDF",1790533709]