加拿大注册会计师CGA-Canada’s Operating Revenue

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　　Member revenues decreased by $607,000 over fiscal 2012 due to the decrease of member dues from Quebec by $1.984 million and subscription of the CGA-Canada Public Practice Manual by $85,000. Such decreases were partially offset by steady growth in membership in the other provinces by $974,000 and an increase in other member service revenue by $488,000. These were mainly due to increased enrolment in continuing professional development courses offered by PD Net, the Professional Development Network.
 

　　Student revenues, including student dues and education fees, decreased in fiscal 2013 by $107,000. The decrease was mainly due to the revenue loss from Quebec by $283,000. It was partially offset by the increase in student revenues from the other affiliates by $176,000. Even though there was a decline in the number of courses and examinations from the other affiliates, the decrease in revenue was fully offset by the increase in the number of students, and higher sales of education materials to students and outside institutions.
 

　　International revenues increased slightly by $36,000 in fiscal 2013. Due to lower enrolment in courses and examinations from international students, the discount on course and examination fees was reduced.
 

　　Other revenue decreased by $188,000 in fiscal 2013. A three-year project was begun in 2011, with funding of $991,000 from Human Resources and Skills Development Canada (HRSDC), to develop an online self-assessment tool for foreign-educated accountants wanting to pursue the CGA designation. It is a cost-recovery project and the recognized revenue is fully offset by corresponding expenses. Most of the development work was completed in prior years, so the revenue amount recognized in fiscal 2013 of $303,000 resulted in a decrease of $62,000 compared to $365,000 in fiscal 2012. Other revenue decreased by $126,000, mainly due to a decline in advertising revenue from CGA Magazine.
 

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