The Role of Accounting

  • Review TIMETABLES make sure you are in the correct class
  • Accountants as Scorekeepers
  • Discussion: the different types of accounting and the different designations
  • Previous Accounting designations: CA’s, CGA’s and CMA’s
  • In 2013 CMA and CA members voted for a new unified designation:  CPA (Chartered professional Accountant)
  • On October 1, 2014 CPA Canada signed an agreement to merge with Certified General Accountants of Canada (CGA-Canada), completing integration of the country’s national accounting bodies

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Accounting Stakeholders

Discussion: Internal and External Stakeholders

Questions to consider:

    1. Who do accountants report to?
    2. Why is the information and analysis they provide so important?

What types of decisions require the work of accountants?

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