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.

Department of Education, Institutional and Industrial Education Division, Industrial Training Section

Department of Education’s Industrial Training Section is responsible for the registration of Apprentices in
Newfoundland and Labrador. Course credits will be awarded to Apprentices registered in a program offering of a
recognized training institution. For more information on Apprenticeship training, please contact the Division of
Institutional and Industrial Education at (709) 729-2729.

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:

All students are required to complete Financial Accounting 4 (FA4), Professional Applications 1 (PA1) and two PACE
option courses.

The minimum acceptable average for CGA equivalent courses completed at the College of the North Atlantic or at
Memorial University is 65%.

* Transfer credit will only be awarded to students with a complete degree or diploma who are receiving transfer
credits for all courses in Levels 1 to 3.

C – Challenge examination privilege only. All challenge examinations must be written within one year of enrolling in
the CGA program. If the examination is not written or if it is failed, the students must complete the course in its
entirety.

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: