OCAQ - Matériel pédagogique

Educational material

As part of the Professional Education Program, candidates perform engagements that require them to play such varied roles as controller, entrepreneur, tax consultant, trustee and, of course, auditor.

The Ordre’s approach is based on the following:

AREAS OF EXPERTISE to be mastered including assurance engagements, taxation, management;
APPLICATIONS CONTEXTS with which to become familiar: business combinations, financially troubled businesses, organizational performance and business strategy, settlement of disputes, personal financial planning and business opportunities;
COMPETENCIES to acquire.

These educational strategies include, for example, conferences by practitioners, visits of enterprises, debates, case studies, simulations, role-playing, the reading program, the training period and tutoring.

Areas of expertise

For purposes of the Professional Education Program, the Ordre retained three areas of expertise which encompass almost all engagements carried out by CAs. The Ordre’s approach is based on the following:

assurance engagements
Engagements where a practitioner is engaged to issue a report that expresses a conclusion concerning the reliability of information for which another party is responsible. Assurance engagements include, in particular, audit, review and compilation engagements.
taxation
Area of activity related to taxation legislation, including advisory services offered to individuals and corporations concerning their tax position.
management and management consulting
Services relating to the organization and management techniques of enterprises and organizations.

Application contexts

The approach adopted by the Ordre for the Professional Education Program focuses on the application of knowledge to concrete situations. To this end, the Ordre retained six application contexts among those in which CAs are most often called upon to act.

business combinations
Expansion of activities, particularly through the acquisition of another entity or merger with another entity.
financially troubled businesses
Businesses experiencing financial difficulties, without necessarily being insolvent or going bankrupt, and that are looking to improve their financial position, in particular through a reduction, rationalization or recovery plan.
organizational performance and business strategy
The search for economy, efficiency and effectiveness in the use and management of available resources.
settlement of disputes
Search for a solution to problems related, for example, to fraud or embezzlement, claims, lawsuits, divorces, layoffs, or compensation claims in matters of insurance.
personal financial planning
Assessment of the personal financial position of an individual and development of a program to enable such individual to meet his/her financial needs and attain his/her objectives.
business opportunities
Circumstances that are favorable to the start-up of a new business or project or to the development of an existing enterprise (particularly through such means as franchising or establishment of a joint venture).

Competencies

Specific competencies
- Ethical behaviour and professionalism
- Information and information technology
- Assurance and related professional services
- Financial accounting and reporting
- Management accounting and financial management
- Taxation
- Finance
- Organizational effectiveness, control and risk management

Skills
Intellectual abilities
- Use abilities to solve problems and make decisions
- Collect, read and interpret information
- Identify, define and rank problems and issues explicitly or implicitly presented in the question, to be dealt with in a concrete situation
- Solve various or unstructured problems in unfamiliar contexts
- Critically analyze information
- Examine the various aspects of a situation in relation to one another and as a whole
- Suggest realistic solutions
- Exercise professional judgment at each stage of the decision-making process
Communication
- Improve written and oral communication skills
- Convey ideas clearly, concisely and logically using proper English
- Present opinions effectively
- Listen effectively and attentively
Interpersonal relations
- Demonstrate an attitude of cooperation
- Display leadership abilities
- Know how to organize and delegate tasks
- Know how to motivate staff
- Know how to resolve conflicts
- Be open to the world and to different cultures

Attitudes
Professional attitudes
- Adhere to CAs' professional ethics
- Identify ethical matters and exercise judgment in analyzing them
- Display a high degree of professional scepticism and discernment
- Work effectively despite the numerous constraints
- Progressively become the master of one's own learning and education to be able to take charge of one's personal development and continuing education and be able to adapt more easily to changes that can affect the course of one's career
- Develop a proactive attitude to change

Personal attitudes

Develop personal qualities such as integrity, curiosity, initiative, dynamism, adaptability, a sense of social responsibilities, open-mindedness and creativity

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