Graduates who hold a Bachelor of Commerce degree with major in accounting from a recognized Canadian university will be considered for direct admission into the Graduate Certificate in Professional Accounting program. Entry to the GCPA program requires a minimum Cumulative Grade Point Average of 3.0 on a 4.0 scale and a B- in all the prerequisite courses. The program has limited enrolment. Admission to the program is highly competitive and meeting the minimum requirements does not secure entry into the GCPA program.
For information about applying to study in Canada, immigration questions, health insurance and more, please contact International Student Services.
Currently, for students admitted to the full-time GCPA Program at the Desautels Faculty of Management the only complementary courses that will be offered during the program will be those that allow CPA’s to practice Public Accounting (Practice of Taxation and Assurance Services). Students wishing to pursue other CPA paths such as Financial Analysis or Performance Measurement (management accounting) should apply to the National program.
Once all these criteria have been met, the student will obtain the designation of Chartered Professional Accountant from L'Ordre des comptables professionnels agréés du Québec (OCPAQ).
In Quebec candidates for the CPA can complete a PEP either through a recognized university graduate program, such as McGill’s Graduate Certificate in Professional Accounting (GCPA) or through the National online PEP.
McGill currently only offers the GCPA program full time in the Desautels Faculty of Management.
Currently for students admitted to the full-time GCPA Program at the Desautels Faculty of Management the only complementary courses offered during the program will be those that allow CPA’s to practice Public Accounting (Practice of Taxation and Assurance Services). Students wishing to pursue other CPA paths such as Financial Analysis or Performance Measurement (management accounting) should contact the McGill School of Continuing Studies or apply to the National Program.
Strategic thinking and professional skills including report writing and making presentations are useful skills for a professional accountant. Students are encouraged to develop those broader skills in their undergraduate studies whether through course selection (your electives) or by participation in case competitions or similar activities.
If you have not met the minimum grade requirements of B- or are missing any of the prerequisite courses, you will be refused on the basis of not meeting all of the requirements to the GCPA program. You will be asked to re-apply after you have completed all of the prerequisites, which would involve another application and application fee.
If you completed a Canadian BCom
Applicants who complete a BCom program must complete the following courses, or their equivalents, with minimum grades of B-.
ACCT 351. Intermediate Financial Accounting 1.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Summer 2025, Fall 2025, Winter 2026, Summer 2026
Description
An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.
- Prerequisite: MGCR 211
- Restrictions: Not open to U0 students.
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ACCT 352. Intermediate Financial Accounting 2.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.
- Prerequisites: ACCT 351 and MGCR 341
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ACCT 361. Management Accounting.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
The role of management accounting information to support internal management decisions and to provide performance incentives.
- Prerequisite: MGCR 211
- Restrictions: Not open to U0 students.
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ACCT 362. Cost Accounting.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.
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ACCT 385. Principles of Taxation.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
- Prerequisite: MGCR 211
- Restrictions: Not open to U0 students.
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ACCT 453. Advanced Financial Accounting.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
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ACCT 463. Management Control.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.
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ACCT 475. Principles of Auditing.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.
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ACCT 486. Business Taxation 2.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
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BUSA 364. Business Law 1.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Fall 2025, Winter 2026
Description
An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.
- Restriction: Open to U2 and U3 students.
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FINE 342. Corporate Finance.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms offered: Summer 2025, Fall 2025, Winter 2026, Summer 2026
Description
In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
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NOTE: Applicants must also meet the requirements outlined by the OCPAQ for the university where they obtained their undergraduate degree.
Applicants who obtained their undergraduate degree in a different province must also verify the requirements outlined by the CPA Order of that province.
If you completed a BCom degree at Concordia University
Requirements for Concordia University applicants:
ACCO 310 Financial Reporting I
ACCO 320 Financial Reporting II
ACCO 330 Cost and Management Accounting
ACCO 340 Income Taxation in Canada
ACCO 420 Financial Accounting III
ACCO 435 Strategic Case Analyses
ACCO 440 Advanced Taxation
ACCO 450 Assurance Services (or ACCO 360 Principles of Auditing as of Fall 2017)
COMM 315 Business Law (core course)
COMM 305 Managerial Accounting (core course)
COMM 308 Introduction to Finance (core course)
Note: Applicants must also meet the requirements outlined by the OCPAQ for the university where they obtained their undergraduate degree.
If you did not complete a Canadian BCom degree, you must complete the Graduate Certificate in Accounting
Students holding a different Canadian degree must complete the Graduate Certificate in Accounting (30 credits) at the School of Continuing Studies and additional courses as necessary to satisfy the following required 13 prerequisite courses, with minimum grades of B-.
The prerequisite courses required within the Graduate Certificate in Accounting are:
CCAU 611. Auditing 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
An introduction to: the nature and purpose of auditing, appointment, remuneration, powers, duties and responsibilities of an auditor; internal control; audit programs, financial statement presentation; procedures for verification of items in financial statements; audit reports.
- Prerequisite: CCFC 512 or CCFC 612
- Restrictions: Not open to students who have taken CCAU 511.
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CCFC 611. Financial Accounting 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
- Prerequisites: CACC 521 or CACC 621
- Corequisites: CCFA 605 and CPL2 652
- Restrictions: Not open to students who have taken CCFC 511.
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CCFC 612. Financial Accounting 2.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.
- Prerequisites: CCFC 511 or CCFC 611
- Corequisites: CCFA 605
- Restrictions: Not open to students who have taken CCFC 512.
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CCFC 613. Financial Accounting 3.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements
with emphasis on their economic substance rather than legal form.
- Prerequisites: CCFC 512 or CCFC 612
- Corequisites: CCFA 605
- Restrictions: Not open to students who have taken CCFC 513.
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CCMA 611. Managerial Accounting 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
Introduction to cost accounting. Elements of cost; job order and process cost systems; budgeting; standard costs and analysis of variances; cost/volume/profit relationships; variable costing; relevant costs.
- Prerequisites: (CCFC 511 or CCFC 611) and (CPL2 552 or CPL2 652)
- Corequisites: CCFA 605
- Restrictions: Not open to students who have taken CCMA 511.
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CCTX 611. Taxation 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
- Prerequisites: Prerequisite: (CACC 521 or CACC 621) or (CACC 520 or CACC 620)
- Restrictions: Not open to students who have taken CCTX 511.
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CCFA 620. Contemporary Finance 1
.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Summer 2025, Fall 2025, Winter 2026
Description
Comprehensive overview of corporations and other businesses from the point of view of internal and external financial decisions, including how the risk and return measures associated with businesses are used in corporate decision making and in assembling investment portfolios. Introduction to behavioural factors in investments, the management of risk for the enterprise, and the emerging field of financial technology.
- Corequisites: CMS2 500 or CCFA 605 or exemption by examination.
- Not open to students who have taken CCFA 520.
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Complementary and additional courses required:
CCLW 611. Business Law Concepts.
Credits: 3
Offered by: Management & Entrepreneurship (School of Continuing Studies)
Terms offered: Summer 2025, Fall 2025
Description
Sources and administration of law; the Canadian Constitution and the division of powers; the Quebec Civil Code, comprising the law of persons, the law of property, obligations, contracts, sale, lease and hire, mandate, suretyship, hypothecs, and prescription.
- Not open to students who have taken CCLW 511.
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CCMA 622. Managerial Accounting 2.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.
- Prerequisite: CCMA 511 or CCMA 611
- Restrictions: Not open to students who have taken CCMA 522.
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CCMA 523. Managerial Accounting 3.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Summer 2025
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Description
Core management control problems, the management control systems available to address those problems, and important situational factors that can cause managers to choose one set of management controls over another are examined. Coverage of management controls is extended to situations that deserve special attention.
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CCTX 632. Taxation 2.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
Description
Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
- Prerequisite: CCTX 511 or CCTX 611
- Restrictions: Not open to students who have taken CCTX 532.
- CGA Requirement
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CFIN 522. Applied Topics: Corporate Finance.
Credits: 3
Offered by: Career & Professional Develop (School of Continuing Studies)
This course is not offered this catalogue year.
Description
Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
- Prerequisite: CFIN 512
- CGA Requirement
- CMA Requirement
- **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
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CMIS 641. Information Systems for Managers.
Credits: 3
Offered by: Management & Entrepreneurship (School of Continuing Studies)
Terms offered: Winter 2026
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Description
Introduction to the importance of information systems (IS) and the digital transformation of companies from a managerial perspective. Overview of the strategic importance of information technology (IT) and IS, including implementing IS and IT projects for creating and capturing value and making companies more
competitive. Consideration of managerial, informational, and technological issues arising from the use of IS, IT, and their respective processes. Application of a strategic framework for managing companies, especially digitized companies, more effectively.
- Restrictions: Not open to students who have taken CMIS 541.
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If you have any questions about the Graduate Certificate in Accounting program, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal, QC H3A 3R1
Tel: (514) 398-6200
Email: info.conted [at] mcgill.ca
Students who have not completed a Canadian B Com degree with a major in accounting may want to consider the national PEP program route instead of the McGill GCPA. For the national PEP program students will be able to complete missing prerequisites through the CPA PREP (PreRequisite Education Program) program, a series of on-line modules that cover topics required to enter the National PEP program. More information can be obtained from Canadian CPA Certification Program website.
NOTE: the CPA PREP courses are not acceptable as prerequisites for the McGill GCPA programs.
You completed your degree outside Canada
If an applicant has an accounting degree from a foreign university, this does not imply that the student has fulfilled all the requirements for direct entry to the Graduate Certificate in Professional Accounting. Most courses may have to be taken in order to ensure that the student obtains the Canadian perspective on financial accounting, auditing and taxation rules and regulations (Canadian Generally Accepted Accounting Principles, Generally Accepted Auditing Standards and the Canadian Income Tax Act).
In almost all cases, L'Ordre des comptables professionnels agréés du Québec will require students with foreign degrees to take the Graduate Certificate in Accounting offered through the School of Continuing Studies.
Applicants can save time by going directly to the School of Continuing Studies to inquire about their Graduate Certificate in Accounting program before contacting L'Ordre.
If you have any questions about the Graduate Certificate in Accounting program, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal, QC H3A 3R1
Tel: (514) 398-6200
Email: info.conted [at] mcgill.ca
L'Ordre des comptables professionnels agréés du Québec can be contacted at:
5 Place Ville Marie
Office 800
Montreal, Quebec H3B 2G2
Tel: (514) 288-3256
Toll free: 1- 800-363-4688
Fax: (514) 843-8375
Email: info [at] cpaquebec.com
Online Application Form
Online Application for Admission form: complete the graduate studies online form through the McGill online Application Management system for graduate admissions (summer admission. McGill students can log in using their McGill username and password. Applicants from outside McGill must create an account to access McGill University online services.
Once you’ve logged in, you must complete your profile before you submit an application. You can stop and save your progress at any time. The application will only be processed once you have submitted it.
When choosing the program, please make sure to select Graduate Certificate in Professional Accounting.
At the application stage you will be asked to fill out mandatory additional questions about CPA-related employment, past or upcoming. Should you answer "Yes" to question(s), the system will ask you for the employment details.
Application Fee
For a non-refundable fee of $132.90*, you can submit up to two applications in the same term to two different programs**. This fee is payable by credit card when you submit the form.
Make sure that you print/save the confirmation page that pops up after you submit the payment. There’s no confirmation email generated by the system.
* For updated information please refer to the student accounts website.
Transcripts
When completing your application, you must list all the university-level institutions you have attended to date and be sure to enter if you have graduated or expect to graduate.
In case of credit transfers or exchange terms, you are required to upload the transcript from the University you attended ('No Degree' option). Uploaded copies are considered unofficial transcripts. If you receive an offer of admission, you will be required to make arrangements for an official copy of each transcript to be sent to us.
McGill University applicants: McGill University unofficial and final official transcripts will be uploaded automatically in the system.
Important (!)
If accepted to the GCPA program, you will be asked to submit the following official documents:
- Final Official Transcripts
- Proof of Graduation (often indicated on your transcript)
Ensure that you send all of the required documents or bring them in person to the following location:
GCPA Program
Desautels Faculty of Management
McGill University
3420 McTavish Street [Map], room 155M
Montreal, Quebec
H3A 0E2
Reference Letters
McGill BCom applicants are not required to provide recommendation letters. However, you will not be able to proceed with your application without completing this section. Please indicate as your referees:
Referee #1: GCPA Program Office, gcpa.mgmt [at] mcgill.ca
Referee #2: Student Affairs Administrator, gcpaexam.mgmt [at] mcgill.ca
All other applicants must provide the name and a valid institutional email address of two referees on the application form. An automatic email will be sent directly to them inviting them to upload references on your behalf. If at any time you need to make changes to the referee information, you can apply these changes directly on your application management page. You will be advised by email if a referee declines to write a recommendation for you.
Detailed information on letters of reference is available here.
The following should be respected when writing a reference letter:
- It must be written (preferably typed) on official letterhead, unless the text of the letter is input directly on the application management system reference letter web form. A saved PDF version can be uploaded to application management system web form following the reference letter instructions sent automatically to the referee.
- The position of the referee and full contact information at the institution must be specified.
- The complete name of the applicant and program he/she is applying for.
- An appraisal of the applicant in terms of academic performance, background preparation, work habits, personality, and general suitability for the program of choice should be given in the letter. An incomplete evaluation will place the applicant at a disadvantage.
- The letter must be signed and dated by the referee, unless input directly on the application management system reference letter web form.”
Personal Statement and CV
All applicants must submit a personal statement, not to exceed two pages, to support their application. The personal statement could include why you are interested in pursuing the CPA designation; if you have relevant work experience; describe involvement in any extracurricular activities such as clubs, sports, case competitions, or volunteer work; explain any breaks in your undergraduate studies or reasons you did not follow a full course load; as well as any other personal information that will help us make an admission decision on your application.
