Comparison of

Professional Accounting Bodies’ Requirements

CA / CMA3 / CGA3
Three courses required:
-use courses with top 3 grades (not more than one from any subject area listed)
Both Econ 1010 AND 1012
MGT 3031 OR PHIL 3406 OR 3410
MGT 2020
MGT 3010
MGT 3050
MGT 4090
Stats 2780 OR Econ 2900 / Econ 1010 and Econ 1012 / Econ 1010 and Econ 1012
Stats 1770 / Stats 1770
MGT 2070 / Stats 2780 OR Econ 2900
MGT 2100 / MGT 2100
MGT 2400 / MGT 2400
MGT 3010 / MGT 3010
MGT 2020 / Writing 1000
MGT 3050 / MGT 3100
MGT 3160 / MGT 3061 / MGT 3061
MGT 3040 / MGT 4110 / MGT 3101
One of MGT 3460, 3470, 3412 / MGT 3151 and MGT 4151 / MGT 3040 and MGT 3470
MGT 3061 / MGT 3470 / MGT 3130 and MGT 3131
MGT 3100 / MGT 3100 and MGT 3101 / MGT 3160
MGT 3130 / MGT 3130 / MGT 4160
MGT 3101 / MGT 3131 / MGT 4110
One of 4160, 41101, 3131, 4130 / MGT 3160 / MGT 3151
MGT 41515
5. CGA challenge exam required
MGT 31512 / MGT 4090
To be accepted into the CASB program, students require an university degree or equivalent and a 65% average in the pre-requisite courses. See page 2 for further details. / A grade of 60% or better is required in all prerequisite courses. See page 2 for further details. / Minimum Acceptable Grade: C+
Visit: www.casb.com / Visit: www.cma-alberta.com4
4. The University of Lethbridge is accredited by CMA Canada, and provided the conditions are met, graduates may be exempt from writing the CMA Entrance Exam. Refer to http://www.cma-alberta.com/index.cfm/ci_id/15831/la_id/1.htm / Visit: www.cga-online.org/ab
1.  Highly recommended
2.  MGT 4151 recommended / 3.  The Alberta CMA and CGA will unify and offer the CPA. Students currently in the legacy designation programs will continue to receive their education program but must complete by summer 2015. Those unable to complete in time will be bridged into the new CPA Canada Education program. CGA will continue to accept new CGA students until June 30th, 2013. CMA will continue to accept new candidates into the Strategic Leadership Program until January 2014 with the last Entrance Exam offering in October 2013. The new CPA Canada Education Program will be offered starting in the fall of 2013. Refer to albertaaccountants.org for complete information.

This comparison chart is a guide only and does not contain complete information. Please refer to the websites listed for complete information on requirements for each designation.
CASB Grading System

CASB converts all university grades to its own nine-point grading system. For letter grades, the conversion is as follows:

U of L Letter Grade / CASB Grading System
A+ / 1
A, A- / 2
B+ / 3
B / 4
B- / 5
C+ / 6
C / 7
C- / 8
D+, D / 9

The minimum required average for all the prerequisites using the CASB grading system is 65% (6.5). Using the conversion chart above, the minimum required average is C+.

CMA Grading System

U of L Letter Grade / Percentage Conversion Factor* / CMA Mean Grade
A+ / 94 – 100 / = / 97
A / 87 – 93 / = / 94
A- / 81 – 86 / = / 83.5
B+ / 77 – 80 / = / 78.5
B / 73 – 76 / = / 74.5
B- / 70 – 72 / = / 71
C+ / 66 – 69 / = / 67.5
C / 63 – 65 / = / 64
C- / 60 – 62 / = / 61
D+ / 56 – 59 / = / 57.5
D / 50 – 55 / = / 52.5
F / 49 & BELOW / = / Incomplete

*Note that the percentage conversion factor is used for CMA purposes only, and may not match the percentage conversion in the course outlines you receive from your instructors.

A grade of 60% or better is required in all prerequisite courses. This is equivalent to a C- at the U of L. The numerical grade that the CMA will assign is 61% (see column titled CMA Mean grade).

s:\Undergrad\Documents\Comparison of Prof. Acctg. Bodies Req.doc

October 16, 2012

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