The following tables provide information on the exemption policies and/or credit transfer arrangements extended to provincial public postsecondary institutions by the CGA (Certified General Accountant) and CMA (Certified Management Accountant) organizations.

CERTIFIED GENERAL ACCOUNTANT (CGA) – EXEMPTION POLICY

The table below provides an overview of courses in selected public postsecondary institutions in this province which receive exemption from the CGA Program. For further information on the CGA Program, please contact:

1. The minimum accaptable average for CGA equivalent courses completed at Memorial University or in the College system is 65%.
2. A complete exemption will only be granted to students completing the more advanced Taxation 2 course. In all other cases a challenge examination will be granted with the required mark.
3. All level 5 & 6 courses must be completed through the CGA Association.

CERTIFIED MANAGEMENT ACCOUNTANT (CMA) PRE-PROFESSIONAL PROGRAM – EXEMPTION POLICY, 1997-98

The table below provides an overview of courses in selected provincial public postsecondary institutions which receive exemption from the CMA Pre-Professional Program. Upon successful completion of the CMA Pre- Professional Program, students are qualified to take the CMA Entrance Examination which is offered nationally during June of each year. Successful completion of this examination enables students to become candidates in the CMA Accreditation Program. For further information on the CMA Accreditation Program, please contact.

For further information on the CMA Accreditation Program, please contact:

4. All students must complete Memorial University’s Business 5500 (or the former 5140) before exemption is given for the CMA’s Financial Management 442.