CPA Professional Education Program: Elective module – Taxation

Learn about the Taxation elective module of the CPA Professional Education Program (CPA PEP).

The CPA PEP’s elective modules provide you with the opportunity to explore your field of interest in greater depth. The objective of the Taxation module is to equip you with the competencies necessary to provide taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while remaining in compliance with tax laws and regulations.

You will:

  • learn to address compliance and tax-planning issues for individuals and corporate entities, with some exposure to partnerships and trusts
  • learn to go beyond presenting the issues and consider the broader circumstances and risk tolerance of all stakeholders involved
  • develop competence in the areas of governance, controls and risk management by exploring the relationship between financial reporting decisions and taxation, and considering the importance of taxes when making business and investment decisions

Please note: Some jurisdictions offer different levels of public accounting registration (audit, review, compilation, and others). If you plan to seek audit or review public accounting registration, you must complete the Taxation and Assurance elective modules. If you plan to seek registration for other licenses offered in your jurisdiction, please contact your provincial/regional CPA body for more information about the electives that would be most appropriate. 

Evaluation

The Taxation module blueprint provides you with information on what to expect from the examinations, including the weighting placed on the different competencies and the study materials you can use while completing them.

Examples of taxation cases and evaluation guides

These case examples focus on taxation and core finance competencies. The evaluation guides provide solutions to the cases through a variety of assessment opportunities.

Dates for the taxation module

The CPA PEP and CFE calendar provides the key dates for all CPA PEP modules as well as the Common Final Examination (CFE). Please contact your provincial/regional CPA body to see if these offerings are available in your area.