加拿大注册会计师CGA Capstone PA1 & PA2: Competency Based

　　高顿网校小编为大家介绍一下CGA PA1与PA2的重点：
 

　　Issues in Professional Practice (PA1) and Strategic Financial Management (PA2) are the capstone professional applications courses. They are designed to give candidates practice in demonstrating the competencies required of a newly certified CGA, in preparation for the PA1 and PA2 examinations. The courses develop students’ competencies in the application and integration of knowledge in two separate but related professional contexts. The PA1 and PA2 examinations are the final examination requirement in the certification process leading to the granting of the CGA designation.
 

　　PA1requires candidates to solve problems and address issues from the perspective of the accountant external to the organization providing assurance, tax, or business advisory services. The emphasis is on competencies in financial accounting, taxation, assurance, and ethics.
 

　　PA2 places candidates in the role of financial manager internal to the organization where they are required to solve problems and address issues typically encountered in this context. The emphasis is on competencies in financial and management accounting, finance and financial planning, and ethics.
 

　　高顿网校小编预祝您考试顺利，取得理想成绩！