Intermediate Financial Reporting 2: CPA preparatory courses

Learn about the Intermediate Financial Reporting 2 CPA preparatory course.

If you are seeking admission to the CPA Professional Education Program (CPA PEP) or the Advanced Certificate in Accounting and Finance (ACAF), you can take CPA preparatory courses to gain the knowledge requirements you are missing.

Intermediate Financial Reporting 2 is an instructor-facilitated (core) course that provides a continuation of Intermediate Financial Reporting 1, focusing on:

  • liabilities and equities
  • accounting for income taxes
  • leases
  • employee benefits
  • earnings per share
  • accounting changes

The syllabus provides detailed information on the content of the course as well as the other CPA preparatory courses. The examination blueprint outlines the structure and length of course final examinations. 

Prerequisite courses

You must complete or receive exemption from Intermediate Financial Reporting 1 in order to take Intermediate Financial Reporting 2.

Schedule

This course is delivered provincially — or, in some cases, regionally — on a part-time basis to offer maximum flexibility and accessibility. Please contact your provincial/regional body to see which offerings are available in your area.

2017

Semester 4:

  • Course start date: October 7, 2017
  • Final examination date: November 24, 2017
  • Final marks release date: December 11, 2017

2018

Semester 1:

  • Course start date: January 6, 2018
  • Final examination date: February 23, 2018
  • Final marks release date: March 12, 2018

Semester 2:

  • Course start date: April 7, 2018
  • Final examination date: May 25, 2018
  • Final marks release date: June 11, 2018

Semester 3:

  • Course start date: July 14, 2018
  • Final examination date: September 7, 2018
  • Final marks release date: September 24, 2018

Semester 4:

  • Course start date: October 13, 2018
  • Final examination date: November 30, 2018
  • Final marks release date: December 17, 2018