CPA Canada
1 **Introduction to the CPA Program**
1 Overview of the CPA Program
2 Structure and Components of the CPA Program
3 Eligibility Requirements
4 Application Process
5 Program Timeline
2 **Ethics and Professionalism**
1 Introduction to Ethics
2 Professional Standards and Conduct
3 Ethical Decision-Making Framework
4 Case Studies in Ethics
5 Professionalism in Practice
3 **Financial Reporting**
1 Introduction to Financial Reporting
2 Financial Statement Preparation
3 Revenue Recognition
4 Expense Recognition
5 Financial Instruments
6 Leases
7 Income Taxes
8 Employee Benefits
9 Share-Based Payments
10 Consolidation and Equity Method
11 Foreign Currency Transactions
12 Disclosure Requirements
4 **Assurance**
1 Introduction to Assurance
2 Audit Planning and Risk Assessment
3 Internal Control Evaluation
4 Audit Evidence and Procedures
5 Audit Sampling
6 Audit Reporting
7 Non-Audit Services
8 Professional Skepticism
9 Fraud and Error Detection
10 Specialized Audit Areas
5 **Taxation**
1 Introduction to Taxation
2 Income Tax Principles
3 Corporate Taxation
4 Personal Taxation
5 International Taxation
6 Tax Planning and Compliance
7 Taxation of Trusts and Estates
8 Taxation of Partnerships
9 Taxation of Not-for-Profit Organizations
10 Taxation of Real Estate
6 **Strategy and Governance**
1 Introduction to Strategy and Governance
2 Corporate Governance Framework
3 Risk Management
4 Strategic Planning
5 Performance Measurement
6 Corporate Social Responsibility
7 Stakeholder Engagement
8 Governance in Not-for-Profit Organizations
9 Governance in Public Sector Organizations
7 **Management Accounting**
1 Introduction to Management Accounting
2 Cost Management Systems
3 Budgeting and Forecasting
4 Performance Management
5 Decision Analysis
6 Capital Investment Decisions
7 Transfer Pricing
8 Management Accounting in a Global Context
9 Management Accounting in the Public Sector
8 **Finance**
1 Introduction to Finance
2 Financial Statement Analysis
3 Working Capital Management
4 Capital Structure and Cost of Capital
5 Valuation Techniques
6 Mergers and Acquisitions
7 International Finance
8 Risk Management in Finance
9 Corporate Restructuring
9 **Advanced Topics in Financial Reporting**
1 Introduction to Advanced Financial Reporting
2 Complex Financial Instruments
3 Financial Reporting in Specialized Industries
4 Financial Reporting for Not-for-Profit Organizations
5 Financial Reporting for Public Sector Organizations
6 Financial Reporting in a Global Context
7 Financial Reporting Disclosures
8 Emerging Issues in Financial Reporting
10 **Advanced Topics in Assurance**
1 Introduction to Advanced Assurance
2 Assurance in Specialized Industries
3 Assurance in the Public Sector
4 Assurance in the Not-for-Profit Sector
5 Assurance of Non-Financial Information
6 Assurance in a Global Context
7 Emerging Issues in Assurance
11 **Advanced Topics in Taxation**
1 Introduction to Advanced Taxation
2 Advanced Corporate Taxation
3 Advanced Personal Taxation
4 Advanced International Taxation
5 Taxation of Complex Structures
6 Taxation in Specialized Industries
7 Taxation in the Public Sector
8 Emerging Issues in Taxation
12 **Capstone Project**
1 Introduction to the Capstone Project
2 Project Planning and Execution
3 Case Study Analysis
4 Integration of Knowledge Areas
5 Presentation and Defense of Findings
6 Ethical Considerations in the Capstone Project
7 Professionalism in the Capstone Project
13 **Examination Preparation**
1 Introduction to Examination Preparation
2 Study Techniques and Strategies
3 Time Management for Exams
4 Practice Questions and Mock Exams
5 Review of Key Concepts
6 Stress Management and Exam Day Tips
7 Post-Exam Review and Feedback
Introduction to Strategy and Governance Explained

Introduction to Strategy and Governance Explained

1. Strategy

Strategy refers to the long-term planning and direction of an organization. It involves setting goals, determining actions to achieve those goals, and mobilizing resources to execute those actions. A well-defined strategy helps an organization differentiate itself from competitors and achieve sustainable competitive advantage.

Example: A tech company might develop a strategy to focus on artificial intelligence (AI) technologies. This involves setting goals to become a leader in AI, determining actions such as acquiring AI startups and investing in R&D, and mobilizing resources like funding and talent to execute these actions.

2. Governance

Governance is the framework and processes by which an organization is directed and controlled. It involves setting the rules, structures, and accountability mechanisms to ensure that the organization's objectives are achieved. Effective governance ensures transparency, accountability, and ethical decision-making.

Example: A publicly traded company might have a governance structure that includes a board of directors, audit committee, and compliance officer. These roles ensure that the company adheres to legal requirements, ethical standards, and shareholder interests.

3. Strategic Planning

Strategic planning is the process of defining an organization's strategy and making decisions on allocating its resources to pursue this strategy. It involves analyzing the internal and external environment, setting strategic objectives, and developing action plans to achieve these objectives.

Example: A retail company might conduct a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to identify its competitive position. Based on this analysis, the company sets objectives to expand into e-commerce and develops action plans to build an online platform and enhance digital marketing efforts.

4. Corporate Governance

Corporate governance refers to the system by which companies are directed and controlled. It involves the relationships among the board of directors, management, shareholders, and other stakeholders. Good corporate governance ensures that the company operates efficiently, ethically, and in the best interest of its stakeholders.

Example: A company might implement a corporate governance framework that includes regular board meetings, independent directors, and a code of conduct. These practices ensure that decisions are made transparently and that the company acts responsibly towards its stakeholders.

5. Stakeholder Management

Stakeholder management involves identifying and managing the interests and expectations of individuals or groups who can affect or are affected by the organization's objectives. Effective stakeholder management ensures that the organization meets its obligations and builds positive relationships with its stakeholders.

Example: A construction company might identify local communities, environmental groups, and government agencies as key stakeholders. The company engages with these stakeholders through public consultations, environmental impact assessments, and community outreach programs to ensure their concerns are addressed.

6. Risk Management

Risk management is the process of identifying, assessing, and prioritizing risks to minimize, monitor, and control the probability or impact of adverse events. Effective risk management helps organizations anticipate and mitigate potential threats to their strategic objectives.

Example: A financial institution might conduct a risk assessment to identify potential threats such as credit risk, market risk, and operational risk. The institution then develops risk management strategies, such as diversifying investments and implementing internal controls, to mitigate these risks.

7. Performance Measurement

Performance measurement involves evaluating the effectiveness and efficiency of an organization's strategy and operations. It includes setting performance indicators, collecting data, and analyzing results to ensure that the organization is on track to achieve its strategic objectives.

Example: A manufacturing company might set performance indicators such as production output, quality control, and employee productivity. The company collects data on these indicators and analyzes the results to identify areas for improvement and ensure that the production process is efficient and effective.