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STIC - Accounting: Workplace (Module 2)

Requesting Clarification forLesson Plan Obtaining a CGA Designation (Topic 1)

Content

In order to deliver the next three lessons (Topics 1 - 3) on licensing procedures effectively, the facilitator should be familiar with the following:

  • CA/ CMA / CGA application procedures
  • CA/CMA/CGA terminology and abbreviations

Institute of Chartered Accountants of Ontario (ICAO), Occupational Fact Sheet for Chartered Accountants. This fact sheet is available on the ICAO's Web site. Visit www.icao.on.ca.

Certified General Accountants Association of Ontario (CGA), Program of Professional Studies. See the CGA Web site at www.cga-ontario.org.

Certified General Accountants Association of Ontario (CGA), Fast-track Process for Individuals With International Accounting Designations. See Web site.

Society of Management Accountants of Ontario (CMA), The CMA Accreditation Process. See the CMA Web site at http:/www.cma-canada.org/ontario.

The facilitator should also have some familiarity with Bill 213 - An Act To Improve Access To Justice, passed by the Legislature of Ontario in December 2002. This legislation amends the Public Accountancy Act and will reform the manner in which licenses to practice public accounting in Ontario will be granted in the future. Under previous legislation, only CAs were granted licenses to practise public accounting, whereas under Bill 213, all fully qualified accountants from all three professional designations (CGAs, CMAs and CAs) who meet the standards set out in the Act will be able to apply for licenses to practise public accounting.

The terminology in this lesson will be practiced within a functional language context: asking for clarification. Participants will use specific and general licensing terminology while clarifying licensing procedure.

Delivery

Make as many copies as necessary of the following handouts Download this section below:

  • Handout 1 Excerpts from CA/CMA/CGA
  • Handout 2 Vocabulary Matching Activity
  • Handout 3 Dialogue
  • Handout 4 Language Chart
  • Handout 4a Functional Expressions
  • Handouts 5, 5a, 6, 6a, 7, 7a - CGA excerpts and exercise- class is divided into three groups, so only one of these three handouts is required for each participant.
  • Handout 8 CGA Accreditation Requirements Grid
  • Terminology List (optional)

Prepare functional language categories for Pre-Task 5.

Materials needed: access to a blackboard, markers, and chart paper.

Methodology

Introduction

1. (15 minutes)

Introduce the lesson by asking participants some general questions about licensing and related issues.

Examples:

  • What is the purpose of licensing?
  • What problems can be avoided through licensing?
  • Whose interests are safeguarded through licensing?
  • Why do some professions need to be regulated through licensing?
  • Why are standards necessary?
  • What are ethics? Why are they necessary?

Note: If there are time concerns this could be optional and pre-tasks 1 and 2 could also be used as an introduction.

Pre-Tasks

(10 minutes)

1. Elicit from participants types of accounting designations (CA, CMA, CGA) and different accounting fields (e.g., cost accounting, financial accounting, management accounting, auditing, public accounting, etc.) and write them on the board.

2. Ask participants to describe what type of accounting each of the written designations is related to. Let participants work in groups of three and then discuss with the class.

Answers:

  • CA - public accounting, auditing
  • CGA - management and public accounting, cost accounting
  • CMA - management accounting, cost accounting and internal auditing
3. (15 minutes)

Distribute Handout 1. Have participants read all the information on Handout 1 and negotiate, in groups of three, the meanings of the unfamiliar words and expressions.

In addition to the different accounting fields, make sure that the following terminology is discussed:

  • CA
    • Chartered Accountant
    • a designation
    • Public Accountant
    • Public Accountancy Act
    • Bill 213
    • audit work
    • to practise
  • CMA
    • leadership
    • innovation
    • ethics
  • CGA
    • objective
    • powers
    • broad spectrum
    • accounting body
    • legislative acts
4. (20 minutes)

Distribute Handout 2 and have the participants match the general licensing terminology on the left with the definitions on the right. Explain that these terms are found throughout all licensing material from the CA, CMA, and CGA Ontario.

5. (20 minutes)

Explain that the brochures from the CA, CGA, and CMA contain a lot of information. By asking questions to clarify information about the licensing / certification procedure participants can ensure that they have a solid understanding of the requirements. Distribute Handout 3, a dialogue between an accountant and a CGA staff member. Explain that the accountant is a CA from Sri Lanka who has decided that his job opportunities are better as a CGA and he is inquiring about obtaining a CGA designation, given his academic qualifications and his designation as a CA in Sri Lanka. Read aloud to illustrate intonation / pronunciation and ask two volunteers to do the same. Point out that the dialogue incorporates many expressions used to seek clarification. Ask the participants to read the dialogue and underline the expressions used to clarify meaning.

Have these written on chart paper:

  • asking for clarification
  • rephrasing
  • correcting misunderstanding
  • confirming

Have the participants specify the categories for each expression that they underlined. Review the answers with the class.

6. (20 minutes)

Tell the participants that using these kinds of expressions is a good strategy for obtaining correct information. Explain that they will get more of these kinds of expressions. Distribute Handouts 4 and 4a and have participants fill in the chart with the appropriate expressions. Have participants compare their answers. Discuss how these phrases are used in different contexts.

7. (25 minutes)

Tell the participants that there are three main areas of information in the CGA accreditation process. Distribute three different handouts to three groups of participants. One group gets Handout 5, the other 6, and the third gets 7. Explain that Handout 5 contains Admission Requirements, Handout 6 contains Accreditation Requirements and Handout 7 contains Practical Experience Requirements. Have the participants in each group read their handout. When they are finished, distribute the accompanying Handouts 5a, 6a, 7a to each group as appropriate and have the participants answer the questions. Encourage discussion of the terminology and content.

8. (5-15 minutes)

Explain that participants will now exchange information with each other in new groups. Give the participants Handout 8 (CGA Accreditation Requirements Grid).). As preparation, have them formulate a few questions for their group members. (If time is limited, this can be optional).

Task

1. (30 minutes)

Put participants in groups of three so that each member of the group has read a different handout. Participants are to find out as much information as possible by asking each other questions about the three different areas of information.

Encourage participants to use clarification language as they exchange information. They should make sure they get accurate information.

Post-Task

1. (10 minutes)

Clarify any misunderstandings that may have come up during the task. Again, encourage use of clarification questions during the discussion.

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Licensing: Topic 1 [450 KB, 27 pages]

 

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