00353-EC-Core Modules Blueprint PDF

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CORE MODULES BLUEPRINT SPECIAL COVID-19 EXAMINATIONS OVERALL EXAM — CORE 1 AND CORE 2 The purpose of this special COVID-19 examination blueprint is to provide information to candidates on the expected format of the CPA Professional Education Program (CPA PEP) module-end examinations which are being delivered virtually to candidates in place of the normal physical examination writing centres. Assessment format: Objective-Format Portion

Case-Based Portion

0%ofthetwo-hourexam—therewillnotbeanyobjectiveformat(i.e.multiplechoice)questionsonthespecialCOVID-19 examinations.

DuringthespecialCOVID-19examinations,100%oftheexam willbecase-based.Candidatescanexpecttwo60minutecases foratotalof120minutes.

CORE 1 CASES Core1caseswillassesscompetenciesmainlyinFinancialReporting,butwillintegrateatleastoneothercompetencyarea.Although thecaseswillfocusonCore1,allpriorlearningsarealsotestable,i.e.Entry-levelcompetencies.CompetenciesonthespecialCOVID-19 examinationswillensuretheymeetthefollowingcompetencyassessmentranges: CPA Competency (covers Entry and Core 1 competencies)

Range

1.FinancialReporting

50-70%

4.AuditandAssurance

10-30%

5.Finance

5-15%

6.Taxation

5-15%

CharteredProfessionalAccountantsofCanada,CPACanada,CPA aretrademarksand/orcertifcationmarksoftheCharteredProfessionalAccountantsofCanada. ©2020,CharteredProfessionalAccountantsofCanada.AllRightsReserved. 2021-02-07

CORE 2 CASES Core2caseswillassesscompetenciesmainlyinManagementAccounting,butwillintegrateatleastoneothercompetencyarea. AlthoughthecaseswillfocusonCore2competencies,allpriorlearningsarealsotestable,i.e.EntrycolumnandCore1.Competencies onthespecialCOVID-19examinationswillensuretheymeetthefollowingcompetencyassessmentranges: CPA Competency (covers Entry, Core 1 and Core 2 competencies)

Range

1.FinancialReporting

0-20%

2.StrategyAndGovernance

10-30%

3.ManagementAccounting

50-70%

5.Finance

10-30%

ENABLING SKILLS Enablingskillsareassessedthroughouttheexamination.

ACCESS TO REFERENCE MATERIAL: Theassessmentisopenbook,socandidatescanuseanymaterialavailable,butthereshouldnotbeanycollaborationwithother candidatesorpersons,asindicatedintheCPA Examination Regulations efective for the COVID-19 special assessments.Donotcopy anycontentormaterialdirectlyfromanysourceotherthantheIncome Tax ActortheCPA Canada Handbook.Thesubmissionofany contentcopiedfromanothersourceisconsideredplagiarismandissubjecttoareviewforacademicintegrity.Ifcontentfromthe Income Tax ActortheCPA Canada Handbookiscopied,candidatesmustensuretheyindicatethesourcewithintheresponse. ThestandardsandregulationsthataretestablearethoseinefectasofDecember31oftheprioryear.Notethatthecutoffor inclusionintheexaminationsoftwareisNovember30;thereforeanynewHandbookreleasesandtaxlegislationintroducedbetween December1andDecember31arenottestable. Important:RefertotheTechnical Update for 2021 Examinations tolearnaboutthetechnicalupdatesthatafecttheexaminable materialforCPAPEPexaminations.

CharteredProfessionalAccountantsofCanada,CPACanada,CPA aretrademarksand/orcertifcationmarksoftheCharteredProfessionalAccountantsofCanada. ©2020,CharteredProfessionalAccountantsofCanada.AllRightsReserved. 2021-02-07...