The following tables provide information on the exemption policies and/or credit transfer arrangements extended to provincial public post-secondary institutions by other agencies and organizations.

CERTIFIED GENERAL ACCOUNTANT (CGA) – EXEMPTION POLICY

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

* Exemption conditional upon completion of undergraduate degree at Memorial University.

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

The table below provides an overview of courses in selected provincial public post-secondary 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:

1. The minimum acceptable average for CGA equivalent courses completed at the College of the North Atlantic or at Memorial University 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 and 6 courses must be completed through the CGA Association.
4. In order to receive a course equivalency for Computerized Information Systems (214) students must have an average of 65% in the required college courses.
5. All students must complete Memorial University’s Business 5500 (or the former 5140) before exemption is given for the CMA’s Financial Management 442.