NOTE

1. Please note:
   - Courses other than those listed here may qualify for an exemption. Please contact your regional CPA Student Recruitment Advisor if you believe this applies to you. - Codes for equivalent university courses from prior years may vary from this list. Please contact your CPA Student Recruitment Advisor for more detail.
   - If you lack some or all of these courses detailed here, they can be completed at one of the listed post-secondary institutions, or through CPA preparatory courses.

2. SMU students may also receive the following exemptions: a) For module 5.1 – ACCT 3341

   b) For module 5.2 – ACCT 3342

   c) For module 5.3 – ACCT 4443 (and ACCT 4444 if ACCT 4443 was taken before July 2015)

3. SMU students may also complete ACCT 3333, ACCT 3334 and ACCT 4470 for an exemption from module 9.

4. Topic in Management (Additional elements in finance)

5. MA 2 taken through CGA legacy studies before 2013 will require additional bridging content. Please consult your Student Recruitment Advisor for more details.

6. According to the legislation in the province of Quebec, this program from TÉLUQ might not be recognized by the Ordre des CPA du Québec.

7. This 30-credit certificate is designed for business graduates without an accounting concentration. It is intended to prepare them to enter the CPA PEP. Full certificate details are available online through

   TÉLUQ.