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Admissions

On this page:

Admissions
Before applying
Obtaining the CPA Designation
Professional Education Programs (PEP)
Admission Requirements
Submitting your application


Admissions for Summer 2026 open October 1.

Applying to the GCPA Program

Graduates who hold a Bachelor of Commerce degree with major in accounting from a recognized Canadian university will be considered for direct admission into the Graduate Certificate in Professional Accounting program. Entry to the GCPA program requires a minimum Cumulative Grade Point Average of 3.0 on a 4.0 scale and a B- in all the prerequisite courses. The program has limited enrolment. Admission to the program is highly competitive and meeting the minimum requirements does not secure entry into the GCPA program.


Before applying

Important! If you have not met the minimum CGPA and grade requirements of B- or are missing any of the prerequisite courses, you will be refused on the basis of not meeting all of the requirements to the GCPA program. You will be able to re-apply after you have completed all of the requirements, which would involve another online application and fee payment.

For information about applying to study in Canada, immigration questions, health insurance and more, please contact International Student Services.

Currently, for students admitted to the full-time GCPA Program at the Desautels Faculty of Management the only complementary courses that will be offered during the program will be those that allow CPA’s to practice Public Accounting (Practice of Taxation and Assurance Services). Students wishing to pursue other CPA paths such as Financial Analysis or Performance Measurement (management accounting) should apply to the National program.


Obtaining the CPA Designation

In order to obtain the CPA designation in Quebec, a student must have:

  1. Completed a Professional Education Program (PEP).
  2. Passed the Common Final Exam (CFE).
  3. Completed a 24 monthperiod ofpractical experiencewith an accredited training office (it is the student's responsibility to obtain such employment).
  4. Proof of knowledge of theFrench language.

Once all these criteria have been met, the student will obtain the designation of Chartered Professional Accountant from L'Ordre des comptables professionnels agréés du Québec (OCPAQ).


Professional Education Programs (PEP)

In Quebec candidates for the CPA can complete a PEP either through a recognized university graduate program, such as ɫTVl’s Graduate Certificate in Professional Accounting (GCPA) or through the National online .

ɫTVl currently only offers the GCPA program full time in the Desautels Faculty of Management.


Admission Requirements

Currently for students admitted to the full-time GCPA Program at the Desautels Faculty of Management the only complementary courses offered during the program will be those that allow CPA’s to practice Public Accounting (Practice of Taxation and Assurance Services). Students wishing to pursue other CPA paths such as Financial Analysis or Performance Measurement (management accounting) should contact the ɫTVl School of Continuing Studies or apply to the National Program.

Development of Professional Skills

Strategic thinking and professional skills including report writing and making presentations are useful skills for a professional accountant. Students are encouraged to develop those broader skills in their undergraduate studies whether through course selection (your electives) or by participation in case competitions or similar activities.

Before Applying

If you have not met the minimum grade requirements of B- or are missing any of the prerequisite courses, you will be refused on the basis of not meeting all of the requirements to the GCPA program. You will be asked to re-apply after you have completed all of the prerequisites, which would involve another application and application fee.

NOTE: Applicants must also meet the requirements outlined by the for the university where they obtained their undergraduate degree.
Admission to the program is highly competitive and meeting the minimum requirements does not secure entry into the GCPA program.

Please select fromthe following options:

If you completed a Canadian BCom

Applicants who complete a BCom program must complete the following courses, or their equivalents, with minimum grades of B-.

ACCT 351. Intermediate Financial Accounting 1.

Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Summer 2025
View offerings for in Visual Schedule Builder.

Description

An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.
  • Prerequisite: MGCR 211
  • Prerequisite: MGCR 211

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 352. Intermediate Financial Accounting 2.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.
  • Restriction: Open only to Accounting Honours students
  • Prerequisites: ACCT 351 and MGCR 341

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 361. Management Accounting.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

The role of management accounting information to support internal management decisions and to provide performance incentives.
  • Prerequisite: MGCR 211
  • Prerequisite: MGCR 211
  • Prerequisite: MGCR 211

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 362. Cost Accounting.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.
  • Restriction: Open only to Accounting Honours students
  • Prerequisites: ACCT 361

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 385. Principles of Taxation.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
  • Restriction: Open only to Accounting Honours students
  • Prerequisite: MGCR 211

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 453. Advanced Financial Accounting.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
  • Restriction: Open only to Accounting Honours students
  • Prerequisite: ACCT 352

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 463. Management Control.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.
  • Restriction: Open only to Accounting Honours students
  • Prerequisites: ACCT 361

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 475. Principles of Auditing.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.
  • Restriction: Open only to Accounting Honours students
  • Prerequisite: ACCT 352

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

ACCT 486. Business Taxation 2.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
  • Restriction: Elective in Honours Accounting.
  • Prerequisite: ACCT 385

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

BUSA 364. Business Law 1.

Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.

Description

An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.
  • Continuing Education: requirement for CMA, CGA, the Canadian Institute of Management
  • Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management
  • Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management
  • Restriction: Open to U2 and U3 students.

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

FINE 342. Corporate Finance.

Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Summer 2025
View offerings for in Visual Schedule Builder.

Description

In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
  • Restriction: Only one of FINE 342 or FINE 343 can be counted for credit
  • Restriction: Only one of FINE 342 or FINE 343 can be counted for credit
  • Restriction: Only one of FINE 342 or FINE 343 can be counted for credit
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
  • Prerequisite: MGCR 341

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

NOTE: Applicants must also meet the requirements outlined by thefor the university where they obtained their undergraduate degree.
Applicants who obtained their undergraduate degree in a different province must also verify the requirements outlined by the CPA Order of thatprovince.

If you completed a BCom degree at Concordia University

Requirements for Concordia University applicants:

ACCO 310 Financial Reporting I

ACCO 320 Financial Reporting II

ACCO 330 Cost and Management Accounting

ACCO 340 Income Taxation in Canada

ACCO 420 Financial Accounting III

ACCO 435 Strategic Case Analyses

ACCO 440 Advanced Taxation

ACCO 450 Assurance Services (or ACCO 360 Principles of Auditing as of Fall 2017)

COMM 315 Business Law (core course)

COMM 305 Managerial Accounting (core course)

COMM 308 Introduction to Finance (core course)



Note:Applicants must also meet the requirements outlined by thefor the university where they obtained their undergraduate degree.

If you did not complete a Canadian BCom degree, you must complete the Graduate Certificate in Accounting

Students holding a different Canadiandegreemust complete the Graduate Certificate in Accounting (30 credits) at the School ofContinuing Studies and additional courses as necessary to satisfy the following required 14 prerequisite courses, with minimum grades of B-.

The prerequisite courses requiredwithin the Graduate Certificate in Accounting are:

CCAU 511. Auditing 1.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Summer 2025
View offerings for in Visual Schedule Builder.

Description

An introduction to: the nature and purpose of auditing, appointment, remuneration, powers, duties and responsibilities of an auditor; internal control; audit programs, financial statement presentation; procedures for verification of items in financial statements; audit reports.
  • Summer - Section 761 (05-MAY-2009/19-JUN-2009)
  • CMA Requirement
  • Requirements for entry into the Graduate Diploma in Public Accountancy.
  • Prerequisite: CCFC 512
  • Requirements for entry into the Graduate Diploma in Public Accountancy.

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCFC 511. Financial Accounting 1.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
  • Prerequisite: CACC 521
  • Corequisite: CMS2 500 and CPL2 552

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCFC 512. Financial Accounting 2.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.
  • Prerequisites: CCFC 511 and CMS2 500
  • Corequisite: CMS2 621

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCFC 513. Financial Accounting 3.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
  • Summer - Section 771 (06-MAY-2009/19-AUG-2009)
  • Prerequisites: CCFC 512 and (CMS2 521 or CMS2 621)

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCMA 511. Managerial Accounting 1.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Introduction to cost accounting. Elements of cost; job order and process cost systems; budgeting; standard costs and analysis of variances; cost/volume/profit relationships; variable costing; relevant costs.
  • Summer - Section 761 (05-MAY-2009/04-AUG-2009)
  • Prerequisites: CCFC 511, CMS2 500 and CPL2 552

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCTX 511. Taxation 1.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
  • Prerequisite: CACC 521 or CACC 520

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CFIN 512. Corporate Finance.

Credits: 3
Offered by: Career & Professional Develop (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Fundamental finance theory as applied to the firm's short and long-term financing and investment decisions and the sources of funds available to it (stocks, bonds, derivatives). Exposure to critical concepts of "firm value maximization" emphasizing capital budgeting, cost of capital, capital structure, derivatives, dividend policy, risk and return.
  • Prerequisite(s): CACC 520 or CACC 521
  • Corequisite(s): CMS2 621
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

Complementary and additional courses required:

Course information not available.

CCMA 522. Managerial Accounting 2.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.
  • CGA Requirement
  • CMA Requirement
  • Requirements for entry into the Graduate Diploma in Public Accountancy
  • Prerequisite: CCMA 511

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCMA 523. Managerial Accounting 3.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Summer 2025
View offerings for in Visual Schedule Builder.

Description

Core management control problems, the management control systems available to address those problems, and important situational factors that can cause managers to choose one set of management controls over another are examined. Coverage of management controls is extended to situations that deserve special attention.
  • Prerequisite: CCMA 522

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CCTX 532. Taxation 2.

Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
  • This course is offered by the Faculty of Management
  • Prerequisite: CCTX 511
  • CGA Requirement

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

CFIN 522. Applied Topics: Corporate Finance.

Credits: 3
Offered by: Career & Professional Develop (School of Continuing Studies)
This course is not offered this catalogue year.

Description

Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
  • Prerequisite: CFIN 512
  • CGA Requirement
  • CMA Requirement
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.

Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

Course information not available.

Course information not available.

If you have any questions about theGraduate Certificate in Accountingprogram, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal,QC H3A 3R1
Tel: (514) 398-6200
Email: info.conted [at] mcgill.ca

Students who have not completed a Canadian B Com degree with a major in accounting may want to consider the national PEP program route instead of the ɫTVl GCPA. For the national PEP program students will be able to complete missing prerequisites through the CPA PREP (PreRequisiteEducationProgram) program, a series of on-line modules that cover topics required to enter the National PEP program. More information can be obtained from.

NOTE:the CPA PREP courses arenotacceptable as prerequisites for the ɫTVl GCPA programs.

You completed your degree outside Canada

If an applicant has an accounting degree from a foreign university, this does not imply that the student has fulfilled all the requirements for direct entry to the Graduate Certificate in Professional Accounting. Most courses may have to be taken in order to ensure that the student obtains the Canadian perspective on financial accounting, auditing and taxation rules and regulations (Canadian Generally Accepted Accounting Principles, Generally Accepted Auditing Standards and the Canadian Income Tax Act).

In almost all cases, L'Ordre des comptables professionnels agréés du Québec will require students with foreign degrees to take the Graduate Certificate in Accounting offered through theSchool of Continuing Studies.

Applicants can save time by going directly to theSchool of Continuing Studiesto inquire about theirGraduate Certificate in Accountingprogrambefore contacting L'Ordre.

If you have any questions about theGraduate Certificate in Accountingprogram, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal,QC H3A 3R1
Tel: (514) 398-6200
Email:info.conted [at] mcgill.ca


L'Ordre des comptables professionnels agréés du Québec can be contacted at:
5 Place Ville Marie
Office 800
Montreal, QuebecH3B 2G2

Tel: (514) 288-3256
Toll free: 1- 800-363-4688
Fax: (514) 843-8375
Email:info [at] cpaquebec.com


Submitting your application

All supporting documents must be uploaded directly to the ɫTVl online Application Management system for graduate admissions (summer admission).

Online ApplicationForm

Online Application for Admission form:complete the graduate studies online formthrough the ɫTVl online Application Management system for graduate admissions (summer admission. ɫTVl students can log in using their ɫTVl username and password. Applicants from outside ɫTVl must create an account to access ɫTV online services.

Once you’ve logged in, you mustcomplete your profile before you submit anapplication. You can stop and save your progress at any time. The application will only be processed once you have submitted it.

When choosing the program, please make sure to selectGraduate Certificate in Professional Accounting.

At the application stage you will be asked to fill out mandatory additional questions about CPA-related employment, past or upcoming. Should you answer "Yes" to question(s), the system will ask you for the employment details.

Application Fee

For a non-refundable fee of$132.90*, you can submit up to two applications in the same term to two different programs**. This fee is payable by credit card when you submit the form.

Make sure that you print/save the confirmation page that pops up after you submit the payment.There’s no confirmation email generated by the system.

*For updated information please refer to thestudent accounts website.

Transcripts

When completing your application, you must listallthe university-level institutionsyou have attended to date and be sure to enter ifyou have graduated or expect to graduate.

In case of credit transfers orexchange terms, you are required to upload thetranscript from the University you attended ('No Degree' option).Uploaded copies areconsidered unofficial transcripts. If you receive an offer of admission, you will be required to make arrangements for an official copy of each transcript to be sent to us.

ɫTV applicants: ɫTV unofficial and final officialtranscripts will be uploaded automatically in the system.

Important (!)

If accepted to the GCPA program, you will be asked to submitthe followingofficial documents:

  • Final Official Transcripts
  • Proof of Graduation (often indicated on your transcript)

Ensure that you send all of the required documents or bring them in person to the following location:

GCPA Program
Desautels Faculty of Management
ɫTV
3420 McTavish Street[], room 155M
Montreal, Quebec
H3A 0E2

Reference Letters

ɫTVl BCom applicantsare not required to provide recommendation letters. However, you will not be able to proceed with your application without completing this section. Please indicate as your referees:

Referee #1: GCPA Program Office,gcpa.mgmt [at] mcgill.ca
Referee #2: Student Affairs Administrator,gcpaexam.mgmt [at] mcgill.ca

All other applicantsmust provide the nameand a valid institutional email addressof two referees on the application form. An automatic email will be sent directly to theminviting them to upload references on your behalf. If at any time you need to make changes to the referee information, you can apply these changes directly on your application management page. You will be advised by email if a referee declines to write a recommendation for you.

Detailed information on letters of reference is available here.

The following should be respected when writing a reference letter:

  • It must be written (preferably typed) onofficial letterhead, unless the text of the letter is input directly on the application management system reference letter web form. A saved PDF version can be uploaded to application management system web form following the reference letter instructions sent automatically to the referee.
  • The position of the referee and full contact information at the institution must be specified.
  • The complete name of the applicant and program he/she is applying for.
  • An appraisal of the applicant in terms of academic performance, background preparation, work habits, personality, and general suitability for the program of choice should be given in the letter. An incomplete evaluation will place the applicant at a disadvantage.
  • The letter must be signed and dated by the referee, unless input directly on the application management system reference letter web form.”

Personal Statement and CV

All applicants must submit a personal statement, not to exceed two pages, to support their application. The personal statement could include why you are interested in pursuing the CPA designation; if you have relevant work experience; describe involvement in any extracurricular activities such as clubs, sports, case competitions, or volunteer work; explain any breaks in your undergraduate studies or reasons you did not follow a full course load; as well as any other personal information that will help us make an admission decision on your application.

For detailed information regarding additional documents that may be required by certain departments, please consultAdmission Requirements and Application Procedures for each departmenthere.


Can’t login?Contact ICS Service Desk via email at ITsupport [at] mcgill.ca or by phone at 514-398-3398.

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