Cases for Post-Secondary Institution Courses

CPA Ontario and the CPA Western School of Business (CPAWSB) offer post-secondary institutions (PSIs) the opportunity to access cases for classroom teaching, discussion and examination purposes.

Cases are updated regularly by the Case Development Working Group (CDWG) and are made in line with the most up-to-date curriculum based on the Competency Map.

Membership with the CDWG

PSIs can gain access to a pool of cases for an annual membership fee of $2,500 (inclusive of HST). The commitment is for one-year, aligned with the academic year (September 1 to August 31). There is no obligation to re-enrol each year. PSIs are not allowed to continue to use the cases if their membership is not renewed. The membership fees fund the continual updates and creation of new cases.

Only PSIs can become members. The pool of cases is not accessible for perusal to protect the integrity of the documents, but members can request specific cases for review for possible use. Members will be provided an email address for specific case requests. Each PSI identifies one representative who requests questions on behalf of all professors and disseminates information to colleagues.

To become a member please contact our team.

What is the CDWG?

The CDWG administers the pool of cases in conjunction with CPA Ontario and CPAWSB. The CDWG has six members comprised of two CPA Ontario staff, one CPAWSB staff and three outside members involved in CPA education. The CDWG members have high-level knowledge of what PSIs require for cases, as well as a good understanding of case writing and the Competency Map. The CDWG meets once a month to ensure that existing cases are periodically reviewed and updated, and new cases are developed on a regular basis.

Case content

Currently, there are almost 70 classroom cases and close to 20 examination cases. Cases are former legacy CA School of Accountancy and past CPA PEP cases that have been revised for updates in the profession, professional standards and the Competency Map. New cases are authored and added to the case bank as developed. The CDWG has authored several cases to specifically address the evolving needs of its members, such as the recent inclusion of data analytics and information system components (DAIS). Each year, an annual survey is sent to CDWG members to determine which case updates and competency coverage are most desirable.

Many of the cases may be used at both the undergraduate and graduate levels. Instructors may pick and choose sections of a case to focus on certain competencies and topics to align with course objectives. Alternatively, instructors may use the full case for a comprehensive, integrative case writing exercise for an upper-level or capstone course. Instructors are encouraged to adapt and tailor the cases to fit the needs of the curriculum for use at various points in a student’s academic journey. The cases are provided in Word and/or Excel formats, so they may be modified for the particular course.

Previous CFE/UFE cases are not part of the pool of the CDWG’s pool of cases as the copyright for these cases rests with CPA Canada. The CDWG however has started to author new mock Day 2 and Day 3 CFE cases to include in the case pool.