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Advanced Certificate in Accounting and Finance Student Handbook
January 2017
Table of Contents
Table of Contents
WELCOME TO ACAF 5
A. STUDENT CONTACT INFORMATION 5
B. ACAF — OVERVIEW AND ELIGIBILITY 5
Entrance requirements 5
ACAF program overview 7
Technical courses 7
Applied courses 8
Applied course descriptions 8
ACAF eligibility 10
ACAF course equivalency listing 10
Internationally educated applicants 10
Conditional admission 11
Technical applications course exemptions 11
Course cancellations 12
C. ACAF — PROGRAM SCHEDULE AND FEES 12
Program schedule 12
Student fees — registration and annual 12
D. ACAF — FACILITATOR SUPPORT AND COURSE MATERIALS 12
Technical courses 12
Applied courses 12
Facilitator support 12
Course materials 13
Calculators 13
Student notes 13
Textbooks 13
Videos 13
Practice examinations 13
Table of Contents
E. ACAF — TECHNOLOGY: LEARNING WEBSITES AND
TECHNICAL REQUIREMENTS 14
CPA Canada online learning environment (Desire2Learn) 14
Web etiquette 14
Technical requirements 14
F. ACAF — ASSIGNMENTS, QUIZZES, EXAMINATIONS AND
MARKING 16
Assignments and quizzes 16
ACAF examination policies 16
Examination length 16
Examination location 16
Examination no shows 16
Use of the computer for examinations 17
Examination regulations 17
Course examination deferrals 17
Course examination appeals 17
Course repeat 18
Examination invigilation 19
G. ACAF — COMPLETION OF THE COURSE 19
Obtaining official transcripts 19
H. APPLICATION FOR THE CERTIFICATE 19
I. ACAF — WITHDRAWALS 21
Withdrawals 21
Course withdrawals 21
Program withdrawals 21
Temporary program withdrawals 21
Program expulsion or suspension 22
Readmission 22
J. ACAF — ACADEMIC ACCOMMODATIONS 22
Student transfers 22
Table of Contents
K. ACAF — APPEALS 23
Appeal of the application of ACAF policies 23
Appeal of fees 23
Appeal relating to ethics 23
L. ACADEMIC INTEGRITY 24
M. PROVINCIAL/REGIONAL OFFICES 25
Student Handbook 5
WELCOME TO ACAF
Welcome and congratulations on your enrollment into the CPA Canada Advanced
Certificate in Accounting and Finance (ACAF) program. As an ACAF student you will
acquire the required level of applied technical and workplace skills that employers need
and value. Upon completion, the ACAF qualifies you for junior and intermediate level jobs
in business, industry, government and public accounting. Online learning means minimal
disruption to existing commitments, while electives allow you to select training in areas
that are relevant to you.
A. STUDENT CONTACT INFORMATION As we often contact students1 in ACAF with important announcements and updates,
please ensure that you keep your contact information current at all times. You may
update your contact information by accessing your student profile on the
provincial/regional website or by contacting your provincial/regional office by phone
or email (see PROVINCIAL/REGIONAL OFFICES).
Please note that the provincial/regional office reserves the right to make changes to
program policies and will inform students of changes as they occur. Provincial/regional
offices are not responsible for missed information or additional costs resulting from
outdated addresses.
B. ACAF — OVERVIEW AND ELIGIBILITY ACAF is an interactive, engaging online program developed for those seeking a
challenging and rewarding mid-level career in accounting and business.
Typically, it takes one year of full-time studies or two to three years of part-time studies to
complete the entire program.Head 4
Entrance requirements
Before enrolling in the ACAF program, it is recommended that students successfully
complete the five required entry courses listed below. The entry courses can be taken in
any order provided the prerequisite requirements are met. They can be completed through
1 In Ontario, the term enrollee is used.
6 Student Handbook
CPA Canada or a post-secondary institution. For information on the admission
requirements for CPA preparatory courses, see CPA Harmonized Education Policies Vol. 2
Section 1.1 Admission requirements.
Entry course Prerequisites
Introductory Financial Accounting None
Introductory Management Accounting Introductory Financial Accounting (or
concurrently)
Intermediate Financial Reporting 1 Introductory Financial Accounting
Introductory Management Accounting
Intermediate Financial Reporting 2 Intermediate Financial Reporting 1
Business Law None
In addition, the following criteria must be met:
a. A passing grade or 60%, whichever is higher, in each intermediate financial reporting
entry course
b. A passing grade or 50%, whichever is higher, in all other entry courses
There is no post-secondary diploma, certificate or degree requirement for entry to the
ACAF program.
Students entering ACAF are expected to be proficient in basic Excel functionality and
should be able to:
Format a spreadsheet or block of cells.
Enter and edit formulas, values and text using relative and absolute referencing.
Copy, move and protect cells.
Insert and delete columns and rows.
Use basic financial, statistical and mathematical functions.
Create and print charts and graphs, and create data tables.
An Excel refresher is included in the Student Resources area of the ACAF Portal on the
CPA Canada online learning environment, supported by Brightspace by Desire2Learn
(D2L).
Student Handbook 7
ACAF program overview
The diagram below provides a general overview of the ACAF program.
ACAF comprises 11 courses and is delivered online. On average, students should spend
approximately 12-15 hours of study time each week.
Students may be granted exemption from the technical applications courses, but in
order to receive the ACAF, students MUST complete the applied courses through CPA,
with the exception of Accounting Software Application.
Technical courses
ACAF technical courses can be taken in any order provided the prerequisite
requirements have been met, as follows:
Technical courses Prerequisites
Advanced Financial Reporting Intermediate Financial Reporting 2
Corporate Finance Introductory Financial Accounting
Introductory Management Accounting
Audit and Assurance Intermediate Financial Reporting 2
Taxation Introductory Financial Accounting
Introductory Management Accounting
Intermediate Management Accounting Corporate Finance
Information Technology None
For descriptions of technical courses, please refer to the CPA Canada website.
8 Student Handbook
Applied courses
ACAF applied courses can be taken in any order provided all prerequisite requirements
have been met, as indicated in the following table. Students must complete Ethics and
Workplace Skills; two electives; Accounting Software Application; and Business
Applications.
The Advanced Financial Reporting, Audit and Assurance and Taxation technical
courses must have been completed within 10 years of enrolling in the Ethics and
Workplace Skills course.
ACAF students who completed the Advanced Financial Reporting, Audit and Assurance
and Taxation technical courses more than 10 years prior to enrolling in the Ethics and
Workplace Skills course and have significant relevant work experience may apply for
exemption for the currency requirement. Assessment of work experience may result in:
C. No exemption
D. A full exemption
E. A partial exemption permitting students to challenge the course examinations
Applied courses Prerequisites
Ethics and Workplace Skills Business Law and all technical courses
Accounting Software Application Introductory Financial Accounting
Applied External Audit Ethics and Workplace Skills
Applied Personal and Corporate Taxation Ethics and Workplace Skills
Public Sector Financial Management
Practice
Ethics and Workplace Skills
Not-for-Profit Accounting and Related
Topics
Ethics and Workplace Skills
Accounting Software Application
Business Applications Ethics and Workplace Skills
Accounting Software Application
Applied course descriptions
Ethics and Workplace Skills (INT)
This course introduces students to the ACAF Method, which is the problem-solving
framework used throughout the ACAF applied courses. This framework emphasizes the
importance of business and accounting ethics. Other workplace skills are integrated into
the course, with special attention given to communication, as students apply the
Student Handbook 9
framework to various scenarios typically encountered by those working in mid-level
accounting and related positions.
Applied External Audit (EEA) — ACAF elective
This course builds on the Auditing Fundamentals course. Students complete a simulated
audit working paper file of a company. Topics include appropriate documentation,
application of relevant sampling methods using software tools, executing audit
procedures in various audit cycles using CaseWare, analyzing audit evidence for
potential issues and understanding the requirements with respect to reviews,
compilations and special reports.
Applied Personal and Corporate Taxation (EPT) — ACAF elective
This course builds on technical personal and corporate taxation courses, covering
selected tax topics in more depth to facilitate basic tax planning for corporations and
individuals in routine situations. Topics addressed include integration of personal and
corporate tax, corporate investment income, corporate distributions, capital gains, estates
and trusts, tax planning strategies for individuals and corporations, and corporate
reorganizations.
Not-For-Profit Accounting and Related Topics (ENP) — ACAF elective
This course covers how not-for-profit organizations (NFPOs) are created, the concepts of
good governance and internal controls within an NFPO, differences in accounting
between NFPOs and for-profit entities (fund accounting and the use of the restricted fund
method, the deferral method of accounting for contributions), the characteristics of
registered charities and a brief overview of various types of government organizations.
Public Sector Financial Management Practice (EPS) — ACAF elective
This course provides students with a greater understanding of the technical application of
public sector accounting in Canada. Topics addressed include governance and decision-
making processes, government budgeting and planning, government financial reporting,
financial analysis of government and not-for-profit programs, and public sector auditing.
Accounting Software Application (ASA)
This course, including the assessment, is completed online directly through SAGE. It is a
self-study course that prepares students for the SAGE Application Specialist certification.
On completion of the exam, administered by SAGE, students receive a SAGE 50
Application Specialist certificate. The course fee includes access to the Application
Specialist learning package and the Application Specialist assessment. The course
covers all the features of SAGE 50 — Canadian edition.
10 Student Handbook
Business Applications Course (APP)
This course requires students to apply the ACAF Method to a single comprehensive
business scenario. Each week, the business scenario will require students to
demonstrate a different combination of technical skills acquired through the technical
application courses along with workplace skills like communication, routine problem
solving, personal management, teamwork and ethics.
ACAF eligibility
ACAF course equivalency listing
Students must send in a transcript evaluation form, available through the
provincial/regional website or office, to have a formal evaluation of their eligibility to enter
the ACAF program.
Each province/region determines which courses at post-secondary institutions (PSIs) in
its province/region are equivalent in content to specific ACAF entry and technical courses
and posts this information on its website. All individuals must provide official transcripts
from their PSIs. Courses taken at local PSIs are compared to the equivalency listing and,
so long as minimum grade and currency requirements are met, recognition is granted.
Students may be requested to provide more detail for courses taken at PSIs not included
on the equivalency listing.
Internationally educated applicants
In addition to official transcripts from recognized PSIs, internationally educated applicants
may be required to provide other supporting documentation to attest to the equivalency of
their internationally earned credentials. Academic credential assessments will be
accepted from the following bodies:
A. UK National Academic Recognition Information Centre (UK NARIC), in the United
Kingdom
B. World Higher Education Database (WHED)
C. All bodies recognized by the Canadian Information Centre for International
Credentials (CICIC). The current list is:
o International Credential Assessment Service of Canada (ICAS), in Ontario
o World Education Services (WES), in Ontario
o American Association of Collegiate Registrars and Admissions Officers
(AACRAO), in the United States
o Educational Credential Evaluators, Inc. (ECE), in the United States
Student Handbook 11
o Netherlands organisation for international cooperation in higher education (EP-
Nuffic), in the Netherlands
o the UNESCO Portal to Recognized Higher Education Institutions
o any of the assessments deemed acceptable by the UNESCO Bureau of
Education
In the event a student receives different assessment results from these bodies, we will
accept the results in favour of the student.
A study visa, for foreign nationals residing in Canada, may be required.
To be successful in the ACAF program, internationally educated applicants should have a
high level of English proficiency. This means that individuals are able to articulate ideas
orally and in written form with detailed descriptions, opinions and explanations, preferably
at Canadian Language Benchmark level 8 in reading/comprehension and listening skills.
If a student believes that their language skills are not at this level, it is their responsibility
to advise the ACAF administration.
Conditional admission
ACAF applicants who represent that they have satisfied all admission requirements, but
whose official transcript for prerequisite courses is not yet available, may be granted
conditional admission to the program.
ACAF students who have been conditionally admitted are permitted to register in courses
for which they are eligible (that is, all courses for which they have met the prerequisites
requirements) that begin within four months following their conditional admission. They
may complete these courses, and their results will be released. ACAF students will not be
allowed to register in any courses that start after the four-month period until their official
transcripts have been received.
Technical applications course exemptions
An exemption may be granted for an ACAF technical course if the student has
successfully completed an equivalent post-secondary institution course within the last 10
years with a mark of at least 60% (with the exception of Information Technology, where
the minimum mark is 50%).
Applicants whose academic credits can be sufficiently verified for equivalence through
acceptable supporting documentation (for example, official transcripts, course syllabus
and so on), will be provided appropriate course exemptions for ACAF.
12 Student Handbook
There are no exemptions for ACAF applied courses, with the exception of Accounting
Software Application.
Course cancellations
The provincial/regional office reserves the right to cancel courses. In the event a course
is cancelled, all students will be notified and a refund of course fees will be issued.
C. ACAF — PROGRAM SCHEDULE AND FEES
Program schedule
See the provincial/regional website for current offerings.
Student fees — registration and annual
Students are required to register for ACAF. A one-time registration fee is required in
addition to an annual fee that must be paid each year to maintain an active status.
Annual student fees are non-refundable. The timing of collection of this annual fee may
vary by province/region. Tax receipts may be available; contact the provincial/regional tax
administrator.
D. ACAF — FACILITATOR SUPPORT AND COURSE MATERIALS
Technical courses
Please refer to the syllabus for CPA preparatory courses for information on the ACAF
technical courses.
Applied courses
Facilitator support
In each ACAF applied course, students are grouped with other students and a facilitator.
The facilitator will provide regular online support throughout the course, including:
D. Assist with understanding course concepts and accessing relevant information.
E. Provide content support through the course discussion board in cases where a
student’s query is not accurately addressed by another student within 24 hour of the
initial query.
Student Handbook 13
F. Provide sufficient feedback on assignments to facilitate effective learning.
G. Students will be expected to:
o Post questions on technical course content on the discussion board.
o Respond to other students’ questions and comments on the discussion board.
(This is an important part of a collaborative online learning program. Much
learning takes place when students help other students master the material.)
o Review the discussion board frequently and respond to emails in a timely
manner.
o Submit assignments and quizzes on time.
Course materials
All course materials will be provided through the CPA learning environment website
(D2L).
Calculators
The approved calculator for ACAF is the Texas Instruments BA II Plus.
Student notes
These will be similar to chapters in a textbook. Students will get an overview of the topic
being covered for the week. They will be downloadable and students can print any
materials as they choose. All material will be accessible by mobile devices.
Textbooks
Some courses will include readings from textbooks. Access to an e-textbook, if required,
is included in the price of the course.
Videos
Videos may be included for some courses via D2L.
Practice examinations
There will be a practice examination provided within each course with suggested
approaches. Students should not assume the actual examination will test the exact same
topics as the practice examinations.
14 Student Handbook
E. ACAF — TECHNOLOGY: LEARNING WEBSITES AND TECHNICAL REQUIREMENTS
CPA Canada online learning environment (Desire2Learn)
An important component of ACAF is the ACAF portal in the CPA learning environment
system (D2L). All students will be registered as D2L users before the start of the
program, and will receive an email with their username and details on how to set a
password. Students should spend some time getting familiar with D2L and the course
homepage. A D2L orientation is provided on the ACAF portal.
The ACAF portal will be used to access courses and all program materials. Program
updates and announcements may be posted on the portal. The courses include a
facilitator-moderated discussion board, so students can communicate with each other to
further their understanding of the course topics. Students are encouraged to check the
ACAF portal frequently to make use of the online resources.
D2L is available only to students for the duration of the program. Any student who
withdraws from the program will have their access to D2L removed.
Web etiquette
ACAF students are expected to uphold high standards of professional conduct at all
times. Students should bear this in mind when using electronic communication such as
email or the D2L discussion board.
Technical requirements
To get the most from ACAF, it is recommended that your computer meets the following
specifications:
Operating system Browser Version
Microsoft Windows Operating System
Vista, Windows 7, Windows 8, or
Windows 10
Internet Explorer 9 or higher
Firefox Newest
Chrome Newest
Student Handbook 15
Required software Details
Microsoft PowerPoint, Word, Excel N/A
JavaScript JavaScript is enabled
Cookies Cookies are enabled
Acrobat Reader The Adobe Reader plug-in must be
installed
Required hardware
1 GB of RAM minimum
100 MB of free hard drive space is required to run application
A free USB 2.0 port
PC only. No Apple/Power PC/Macintosh computers are allowed, even if they run
Windows. No Windows tablets with detachable keyboards are allowed.
General requirements
Sound Sound card with speakers or headphones
Internet speed Internet required — high speed
recommended
Additional Notes
Details on how to access the CPA ACAF website will be emailed to students five
business days before the start of the course.
If students experience difficulty with the D2L website, the first course of action is to try
another browser.
16 Student Handbook
F. ACAF — ASSIGNMENTS, QUIZZES, EXAMINATIONS AND MARKING
A grade of 60% or higher is considered a pass in a course, with the exception of
Information Technology, where the pass mark is 50%. The overall grade consists of
assignments, quizzes and a final exam.
Assessment type Overall final grade weightings
Assignments/quizzes 30%
Final examination 70%
Assignments and quizzes
To be eligible to write a course’s examination, students must complete and submit all
assignments specified for the course. Submitted assignments not meeting the minimum
standard will be considered incomplete; therefore the student will be ineligible to write the
final examination and an attempt will be charged. Course assignments and quizzes
(multiple-choice questions) contribute 30% to the overall course grade. Assignments and
quizzes must be submitted via D2L. No late assignments or quizzes will be accepted.
ACAF examination policies
All ACAF courses end with a final examination that covers all course material. Students
must present current government approved photo identification for the examinations.
ACAF students must comply with the examination writing rules, and all applicable laws in
their jurisdiction.
Examination length
ACAF examinations will be three to four hours in length.
Examination location
Information about examination location is available on D2L in the News section of the
home page.
Examination no shows
It is mandatory for students to attend examinations at their scheduled dates and times. If
a student does not write an examination during the scheduled time without obtaining
permission beforehand or requesting a deferral (see Course examination deferrals), the
student will receive a mark of zero for the examination. Those students will have a “fail”
notation on their transcript and will not be refunded any program fees. Extensions will
Student Handbook 17
only be considered under exceptional documented circumstances (see ACAF —
ACADEMIC ACCOMMODATIONS).
Use of the computer for examinations
To write the ACAF examinations, all students are required to have a laptop computer that
conforms to the ACAF program specifications (see ACAF — TECHNOLOGY: LEARNING
WEBSITES AND TECHNICAL REQUIREMENTS), with the required examination
software loaded onto their machine.
If you do not own your own computer, administrative rights must be obtained to
enable the examination software to be loaded.
Students enter their responses to examination questions using spreadsheet and word
processing capabilities embedded within the examination software. At the end of the
examination, students upload their responses to a website for marking.
Examination regulations
Students are expected to act ethically at all times during the ACAF examinations.
Students have a responsibility to familiarize themselves with the ACAF Student Exam
Regulations, found under Exam Information on the D2L portal. These ACAF Examination
Regulations include specific details on the required acceptable identity documentation and
acceptable personal belongings and examination protocol.
Course examination deferrals
ACAF students who have completed the course assignments may defer writing the
examination until the next examination offering. If a student does not attempt the next
offering, they fail the course and an attempt is charged. Deferral requests should be
made to the provincial/regional ACAF administrator within three business days after the
examination. Extensions may be considered on a case-by-case basis for unforeseen
extenuating circumstances, but not for work-related or any other prior commitments.
Students who do not attempt a course examination and have not made a deferral request
will be deemed to have failed the course and an attempt will be charged. A fee may be
applied.
Course examination appeals
Appeals must be made to the provincial/regional body within three business days of
receiving course results. Only those candidates who receive less than 60% on the course
are eligible to appeal. Only examination results are subject to appeal; quizzes and
assignments are not.
18 Student Handbook
A fee may be applied to appeals. The appeal fee is refunded in the case of a successful
appeal. Appeal results may not be available before the next course begins. If the
examination result under appeal is for a course that is a prerequisite for the subsequent
course, students may choose to enroll in and begin the next course. If the appeal is
unsuccessful, students must withdraw from the subsequent course. Full or partial course
fees may be refunded depending on the timing of the withdrawal. Please consult the
province/region for specific refund policies.
Course repeat
ACAF students have a maximum of three attempts to pass each course. For Information
Technology, where the pass mark is 50%, a student who fails the course must repeat the
course before attempting the examination again.
For all other ACAF courses:
A. A student who fails the first attempt at a course with a mark of 50% or
above may write the examination at its next offering, without retaking the
course. The original term mark will be combined with the second examination
mark to determine the final grade. If the student fails the second attempt, the
student is required to retake the course in order to have a third and final attempt
at the examination.
B. A student who fails the first attempt with a mark less than 50% must retake
the course before a second attempt at the examination is permitted.
C. If the third attempt is unsuccessful:
o Technical courses: Students will not be able to attempt the CPA
preparatory course again. However, they can choose to complete the
equivalent course at a post-secondary institution and can continue taking
other ACAF technical courses in the CPA preparatory courses.
o Applied non-elective courses: Students will be expelled from the program
and must apply for readmission (see ACAF — WITHDRAWALS,
Readmission). On readmission, they must restart the ACAF applied
courses.
o Applied elective courses: No further attempt at that course can be made
without withdrawal from the program and successful readmission to the
ACAF program (see ACAF — WITHDRAWALS, Readmission). On
readmission, they must restart the ACAF applied courses. Students who
are unable to successfully complete two of the electives are expelled and
must apply for readmission. On readmission, they must restart the ACAF
applied courses.
Student Handbook 19
Examination invigilation
The provincial/regional office provides the exam invigilators full authority with respect to
examination writing conduct. Any violations of said conduct will be reported to the
provincial/regional office for possible disciplinary action.
G. ACAF — COMPLETION OF THE COURSE A grade of 60% or higher is considered a pass in each course (with the exception of
Information Technology, where a pass is 50%). Students will receive, from their
provincial/regional ACAF administrator, a letter confirming whether they have passed (a
completion letter) or failed the course approximately 10 working days after the marks are
released for the course.
A student’s standing is considered official only if the completion letter is provided to
students or when it appears on the official transcript. Please note that official transcripts
are not issued at the end of the course, but may be requested from the provincial/regional
office by students as required.
Obtaining official transcripts
Students may obtain official transcripts at any time by submitting an official transcript
request form by fax, email or mail. Please allow 10 business days for processing. There
will be a fee for transcripts including additional copies. Transcript fees may vary by
province/region.
H. APPLICATION FOR THE CERTIFICATE Once students have satisfied all ACAF program requirements, they may apply for the
certificate through the CPA Canada website.
To receive the certificate, the applicant must:
D. Pay a one-time application fee of $50, which includes the certificate and grants
access for one year to all the ACAF holder benefits as outlined on the website.
E. Provide to CPA Canada a character reference from one unrelated individual they
have known for at least two years. The character reference process will be done
online through the CPA Canada website.
Agree to the following terms and conditions:
a) I certify that I have not been convicted or found guilty of any of the following:
(1) an offence of fraud, theft, forgery, money-laundering, extortion, counterfeiting,
criminal organization activities, charging criminal interest rates, financing
20 Student Handbook
terrorism or similar offences related to financial matters, or convicted of an
offence of conspiring or attempting to commit such offences; (2) any other
indictable offence or serious criminal offence, including those not related to
financial matters; (3) any criminal offence that is a repeat offence;
b) I further certify that I have not been found to have committed an offence under
any securities or taxation legislation or having entered into a settlement with
respect to such matters. In addition, I also certify to CPA Canada at the time of
applying for the ACAF Certificate that I have not been discharged absolutely or
upon condition after pleading guilty to or being found guilty of an offence
described above.
c) I understand that the ACAF Certificate is not a professional designation and does
not make me, as an ACAF holder, a member of CPA Canada or any provincial
CPA accounting body. I understand that as an ACAF holder, I am not permitted
to practice “public accounting” or other restricted services, as defined by the
relevant legislation of the province in which I work and/or reside. I agree not to
represent myself as a “Professional Accountant.”
d) I understand that on payment of an Annual ACAF Holder Fee to CPA Canada, I
will be able to access the products and services available to active ACAF holders
through the CPA Canada website, as long as I remain an active ACAF holder.
e) I understand that all personal information provided on the Application Form or
Annual Update Form is collected and maintained by CPA Canada in accordance
with CPA Canada’s Privacy Policy and may be shared with the provincial CPA
body where I reside and work.
f) I understand that I am required to request that a character reference complete
and submit the CPA Canada Advanced Certificate in Accounting and Finance
Character Reference Form. I agree that this referee may provide CPA Canada
with personal information regarding my character, upon request by CPA Canada.
Such information will be collected and maintained by CPA Canada in accordance
with CPA Canada’s Privacy Policy and may be shared with the provincial CPA
body where I reside and work.
g) I understand that the fees, requirements and processes that govern the ACAF
program may be changed in the future at CPA Canada’s sole discretion.
ACAF holders will also be eligible to subscribe to the ACAF discounts and benefits for an
annual fee, as outlined on the CPA Canada website.
Student Handbook 21
I. ACAF — WITHDRAWALS
Withdrawals
Course withdrawals
Voluntary course withdrawal requests must be made in writing to the appropriate
provincial/regional office by the ACAF student. The date of receipt of the letter, fax or
email will constitute the withdrawal date. The provincial/regional ACAF administrator
must receive the request on or before the withdrawal deadline. Non-attendance by itself
does not constitute official withdrawal from the course.
Students withdrawing from an ACAF course are subject to the following:
F. Before the course start date, the course fee will be refunded, minus an administrative
fee determined by the provincial/regional ACAF administrator. No course attempt will
be charged.
G. After the course start date and before the final examination, no course attempt is
charged.
H. If the student attempts the final examination, a course attempt is charged.
If the student does not attempt the final examination and does not request a deferral of
the examination to the next available sitting (see Course repeat), a course attempt is
charged. If the student re-enrolls in the course, they are required to restart the course. No
refunds are provided.
Program withdrawals
ACAF students who do not pay their annual student dues by the due date specified by
the province/region will be deemed to have withdrawn permanently from the program.
Temporary program withdrawals
In special circumstances, ACAF students can apply in writing to the provincial/regional
ACAF administrator to withdraw from the program temporarily for a maximum of two
years in total.
To maintain eligibility for ACAF, students must maintain their student registration by
remitting annual student fees.
While they are withdrawn, students will not have access to program course material but
may access other benefits.
22 Student Handbook
Program expulsion or suspension
ACAF students will be suspended or expelled from the program for:
A. non-payment of fees
B. failure to comply with program rules, including the Student Contract
C. exhausting course or examination attempts
D. academic misconduct, inappropriate behaviour or copyright infractions
Readmission
Students who have temporarily withdrawn from ACAF do not need to apply for
readmission and are eligible to continue taking ACAF courses if they notify the
appropriate provincial/regional CPA body before the two-year time limit for temporary
withdrawals.
Students who have been expelled or have chosen to permanently withdraw must apply
for readmission to take ACAF courses. All admission requirements must be met,
including currency requirements.
ACAF students who have been expelled or suspended will be considered for
readmission, at the discretion of the provincial/regional body.
J. ACAF — ACADEMIC ACCOMMODATIONS ACAF students may request academic accommodations in the case of a documented
health condition or similar disability that may affect their ability to participate in a course
or attempt a course examination. A written request along with appropriate documentation
(for example, medical notes) must be provided by the student at the time of course
enrolment to allow sufficient time for review and booking of examination rooms (if
applicable). Additional information may be requested by the provincial/regional office to
approve the requested accommodation. Supporting documentation for accommodation
requests must be reasonably current. Students receiving academic accommodations are
required to attend examinations on the originally scheduled examination dates.
Student transfers
ACAF students may transfer from one province/region to another by contacting their
provincial office. Transfers should normally occur at the completion of an ACAF course.
The provincial/regional body accepting the transferred student will honour the
assessment work completed by the provincial/regional body from which the student is
transferring as well as any courses the transferee has successfully completed within the
program.
Student Handbook 23
To maintain ACAF status, students must maintain their student registration. If a
registration is dropped, a student must be reassessed and reinstated based on the
provincial/regional rules in order to continue with the program.
K. ACAF — APPEALS Students have the right to appeal ACAF academic, program, fee and other policies by
following the process outlined in this section.
Appeal of the application of ACAF policies
All appeals related to program policies must be made in writing to the provincial/regional
ACAF administration and must clearly state that they are a letter of appeal. The
submission should:
A. Include an explanation and supporting documentation, where applicable, if there
were extenuating circumstances that hindered your ability to satisfy the requirements
or meet established policies, and an explanation of how these circumstances may
differ from the circumstances faced by your peers.
B. Avoid making general statements such as “I will work harder.” Identify the issue or
weakness that created the situation and clearly outline what changes are required
and that you will undertake should your appeal be successful.
C. Appeal submissions will be considered by the provincial/regional ACAF administrator
in accordance with established provincial/regional processes. Students can be
assured that any individuals involved in the review are bound by privacy policies and
will keep all information confidential. An appeal decision can be expected within six
weeks of submission, unless additional information is requested from the student.
Any other reasons for a delay beyond this time frame will be communicated in writing.
Appeal of fees
Issues with payment and refunds, according to the approved and published schedules,
are not subject to appeal. Where there are cases of hardship, the student should contact
the provincial/regional ACAF administrator to discuss resources that may be available or
alternative arrangements that may be considered.
Appeal relating to ethics
Ethical infractions such as cheating or plagiarism will be considered by the
provincial/regional ACAF administrator. The penalty for such actions may involve giving
the student a warning, reducing their mark, disallowing the student’s assignment, or
recommending suspension or removal of the student.
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The student may submit an appeal of this decision for consideration by the appeals
committee. The student will be notified of the results in writing. In extreme or difficult
cases, the appeal may be referred to an independent, qualified external reviewer. Any
costs of the appeal will be paid by the student. The student making the appeal will be
required to sign an agreement that the results of this stage will be final and not subject to
further appeal.
L. ACADEMIC INTEGRITY ACAF students are expected to maintain the highest standards of academic honesty.
(See the Student Contract.) Plagiarism — the unauthorized and/or un-credited use of
others’ intellectual property — is considered a serious offence and may result in penalties
including suspension or dismissal from the program. ACAF has a zero tolerance policy
towards cheating of any sort. Students are expected to conduct their studies with
professionalism and integrity. Where there is any doubt, students should contact the
provincial/regional ACAF administrator for guidance.
ACAF assignment submissions are run through plagiarism detection software. In
addition, each province/region reserves the right, at its sole discretion and without
specific notice to students, to employ other active and/or passive techniques for the
detection of plagiarism.
Plagiarism and cheating are serious offences and may result in the suspension of the
student’s registration and eligibility to continue in the program.
Student Handbook 25
M. PROVINCIAL/REGIONAL OFFICES
CPA provincial/regional bodies ACAF contact information
CPA Western School of Business
(BC, AB, SK, MB, NWT, Nunavut)
Email: [email protected]
Phone: 1 (866) 420-2350
CPA Ontario
Email:
Phone: (416) 969-4322 or
1 (800) 387-0735 ext. 4322
CPA Quebec
Email: [email protected]
(The ACAF program is not currently
offered in Quebec.)
CPA Atlantic School of Business
(NS, NB, PEI, NL and Bermuda)
Email: [email protected]
Phone: (902) 334-1172
CPA Canada Caribbean Email: [email protected]
CPA Canada International Email: [email protected]
CPA Canada Email: [email protected]
