有谁现在在读CGA LEVEL4的吗？愿意交流一下吗？给我EMAIL
cindychen_03@yahoo.com
cindychen_03@yahoo.com
about cga
- 主题发起人 cindy_04
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In Canada, accounting practices follow CICA handbook, which are mostly written by CA's. To become a CA, one must have an accounting degree and after graduation, secure employement, or in other words, article with an accounting firm while preparing for the first exam (Qualifying exam). After the first exam, an articling student will continue working and learning until ready for the uniform final exam. Once passed, the student get the CA designation.
The CMA program is mostly about management rather than accounting. While cost accounting is a the focus, CMA's learn a lot of management theories similar to that of an MBA program. To become a CMA, one needs to write the entrence exam and then go through a 2 year professinal study program in the form of group studies. Case studies are often used. There is no final exam. A lot of CMA's work in manufacture type of companies. CMA's can not sign audit reports.
CGA's learn the most technical knowledge about accounting, auditing, and taxation. CGA's go through a number of courses in accounting, auditing, management, and tax, and have to write an exam to pass each course. There is also requirement for a practical experience component. One must have practical experiences in each area mentioned above. After having passed all the individual courses and met the practical experience requirement, a final comprehensive exam (PA1) is written and if passed, recieve the CGA designation. CGA's can sign audit reports in certain provinces including Ontario. CGA's have been battling CA's for share of power to set accounting rules in Canada. The battle is continuing.
Some CA's engage in public practices, others work in companies. A CA articling students make below $30,000 in most cases and have to slave for years to earn more than $60,000. The income potential for CA's is bigger once a CA is made a partner. 2 percent of CA's can make to partnership.
CMA's and CGA's earn income in the $40,000 to $80,000 range. A lot of controllers and VP Finance are CGA's. Many controllers and VP's make over $100,000. Among government employees with accounting designations, there are probably more CGA's than CMA's and CA's.
The CMA program is mostly about management rather than accounting. While cost accounting is a the focus, CMA's learn a lot of management theories similar to that of an MBA program. To become a CMA, one needs to write the entrence exam and then go through a 2 year professinal study program in the form of group studies. Case studies are often used. There is no final exam. A lot of CMA's work in manufacture type of companies. CMA's can not sign audit reports.
CGA's learn the most technical knowledge about accounting, auditing, and taxation. CGA's go through a number of courses in accounting, auditing, management, and tax, and have to write an exam to pass each course. There is also requirement for a practical experience component. One must have practical experiences in each area mentioned above. After having passed all the individual courses and met the practical experience requirement, a final comprehensive exam (PA1) is written and if passed, recieve the CGA designation. CGA's can sign audit reports in certain provinces including Ontario. CGA's have been battling CA's for share of power to set accounting rules in Canada. The battle is continuing.
Some CA's engage in public practices, others work in companies. A CA articling students make below $30,000 in most cases and have to slave for years to earn more than $60,000. The income potential for CA's is bigger once a CA is made a partner. 2 percent of CA's can make to partnership.
CMA's and CGA's earn income in the $40,000 to $80,000 range. A lot of controllers and VP Finance are CGA's. Many controllers and VP's make over $100,000. Among government employees with accounting designations, there are probably more CGA's than CMA's and CA's.
I am a CGA, not a CA, and so, not really sure when one can write it, but I think you can write it whenever you are ready. The exams are not given by your employer. Rather, it's an uniform exam offered once (or twice) a year by the CA Association.
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Is CGA a good designation to get? better than CMA I guess. I am not doing too good at my cost accounting courses right now, but all my friends r thinking about getting CMA, since CA is really hard, but seems like CGA is pretty good too. Maybe I should think mroe about CGA as a career. Thanks a lot for ur help.
