ISBN : 9782897998592
Year of publication : 2025
Nombre de pages : 232
Langue : Anglais#French</trp-gettext#!trpEnglish#
Now in its 28th edition, this volume continues its goal of helping CPA candidates by presenting a summary of the tax concepts they need to master in order to prepare for the CFA. The short, straightforward text will enable students to quickly identify the elements they have already mastered, as well as those that will require further study. To this end, the well-spaced layout and wide margins allow students to add to the information provided, so as to make the contents of the volume their own personal synthesis and working tool.
Since its publication at the time of the introduction of the DESS en sciences comptables programs in Quebec, this volume has introduced the original concept of presenting information according to the levels of mastery associated with each of the tax concepts required for the professional exam. Thus, at a glance, the student is aware of the expectations specified in the new competency grid applicable to the 2025 and 2026 CFE. References to levels A, B or C therefore represent valuable information both for the student needing to master the information in the common modules of the CPA Competency Grid and for those aiming to sit the tax role on Day 2 of the CFE. Even since the introduction of the CFE, references to the depth level of the UFE (the uniform CA final assessment) have been retained, since they allow students and teachers to draw an interesting parallel between the expectations of the two exams. In addition, the volume provides a review of numerous questions from previous CAEs and UFEs in which the various themes covered were questioned. A quick glance at these lists of questions enables the student to identify the most frequently tested topics, thus indicating the importance to be attached to mastering the tax concept in question. Finally, the appendices provide numerous cross-references that will prove most useful to the student.Pierrette Doré, professor of taxation at the Université du Québec en Abitibi-Témiscamingue (UQAT) for over 30 years and heavily involved in the CA and CPA examination process. A marker for both the UFE and the CFE for 25 years, responsible for the DESS in accounting sciences program at UQAT for more than 18 years, and a member of numerous committees related to the professional training of CAs, then CPAs, at both the Quebec and Canadian levels, Ms. Doré has always been keen to accompany candidates on their training journey towards obtaining their professional designation.
Sandra Labbé, M.Fisc., CPA, CA. Drawing on her experience as a tax specialist with Deloitte, an accounting firm, Ms. Labbé has been involved in student training for the past three years. She is involved in teaching both in the classroom and by distance learning, at both undergraduate and postgraduate levels. Her constant concern to help students on their way to obtaining the CPA designation explains her involvement in the publication of specialized works.
