All students are required to bring their Student Cards AND picture identification (driver’s licence, passport, citizenship card, etc.) for their examination identification.

There is no exam qualification process for any student registered in a Level 1 - 4 course. If you have registered in a Level 1 - 4 course, you will automatically be scheduled to write your examination. PACE Level courses require exam qualification through the assignment process. Please refer to the online Student Handbook or the Exam Information section of our website for more details.

EXAMINATION LOCATIONS BOOKLET

September 3-5, 2013

SPECIAL INSTRUCTIONS FOR EM1, LW1 and QU1 STUDENTS

PLEASE READ PAGE 5

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IMPORTANT NOTICE FOR STUDENTS

Our national examiners constantly comment to the effect that students do not answer the question(s) asked of them. All exam questions must be carefully reviewed for their specific requirements. Additionally, students are cautioned with regard to their review of previous exams. There is much evidence that students are not utilizing this study aid correctly. Answers to the requirements of similar previous exam questions are being given in response to current exam questions. Students are overlooking the specific current requirements.

Please read each question carefully.

EXAMINATION TIMETABLE

EXAMINATION SESSION 4: September 3-5, 2013

TUESDAY

SEPTEMBER 3 6:30PM-10:30PM

4 HRS

WEDNESDAY SEPTEMBER 4

6:30PM-9:30PM

THURSDAY SEPTEMBER 5

6:30PM-9:30PM

FA4

MU1

PF1

AT1

EM1

LW1

TX1

OM2

PT1

PT2

GM2

OM2

AU1

CM1

MA2

FA1

RK1

RK2

OM1

MM2

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EXAMINATION INSTRUCTIONS

1. Reread your examination instructions located in the 2012/2013 Student Handbook on the CGA-BC website. If you have any questions on this material please direct your enquiry to Karin Bury. Do not contact your invigilator or Chapter Education Chair for clarification or interpretation of these instructions.

2. Do not bring any material to the examination room other than allowable materials. If you bring other items to the exam room, including bags and purses, you will be required to leave them at the front or side of the room during the examination. Please ensure that ALL cell phones are turned off. No cell phones, PDA’s, tablets or any other such transmitting devices are allowed on your desk. The invigilator is not responsible for such items. Only allowable exam room materials (as noted below) are permitted at your desk.

Students should bring a watch to keep track of time while writing their exams, as exam rooms may not have clocks. No cell phones of any kind are allowed on your desk. Invigilators will announce the remaining time only once, ½ hour before the end of the exam.

ALLOWABLE EXAM ROOM MATERIALS

STUDENTS MAY BRING

Pens, pencils*, erasers

Rulers

Calculators (see below for additional information) * pencils must be HB (or #2) for use with scan forms for EM1, LW1, QU1, PA1, and PA2 multiple-choice questions

ITEMS NOT ALLOWED

Dry line eraser, correction fluid**

Scrap paper

Course materials (exceptions are allowed only for CM1, TX1, TX2, and Laurentian University exams)

Smart phones, cell phones and all other electronic devices

** Dry line eraser corrections tend to rub off leaving the original answer exposed. The same is true for correction fluid that has not been allowed to dry sufficiently. As recommended by the examiners, neither is allowed. Students are required to erase (pencil) or cross out (pen) incorrect answers.

All necessary stationery will be provided (scrap paper is not allowed in the examination room). If students bring other items to the examination room, including coats, bags, knapsacks and briefcases, they will be required to leave them at the front or sides of the room during the examination. The invigilator is not responsible for such items. Calculators

Students are permitted to use the calculator of their choice for CGA examinations provided it is a nonprinting, silent calculator that has no more than two lines of display and no alpha keys (keys allowing text entry).

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Students are responsible for ensuring that the calculator batteries are fully operational. There will be no exchange or borrowing of calculators or batteries during the examination. No operating instructions will be allowed in the examination room. Business Communication (CM1) Materials

Business Communication (CM1) students may bring into the examination room one (1) of the following:

English-English dictionary

Thesaurus

Single bound combination English dictionary/thesaurus

Translation dictionary The reference document must be paper-based (not electronic) and may be highlighted, underlined, cross-referenced, tabbed or indexed. Students cannot include any study notes, module notes or loose papers within the dictionary or thesaurus, nor can there be any written notes beyond what the dictionary or thesaurus publisher has provided. Personal & Corporate Taxation (TX1) and Advanced Personal & Corporate Taxation (TX2) Materials: Students writing (TX1) or (TX2) exams may also bring copies of the current Income Tax Act (ITA).

Session 1: ITA (92nd Edition, CCH). Sessions 2, 3, 4: ITA (94th Edition, CCH).

If students are writing a deferred or supplemental exam it is the students’ responsibility to ensure that they have the correct edition of the Canadian Income Tax Act for the session in which they will write the exam. While they can bring an older version of the ITA into the exam room, they may be at a disadvantage since the information may no longer be accurate. No special consideration will be given to students who choose to use older versions of the ITA. The Income Tax Act may be annotated. Annotations must be in the student’s own handwriting. Students MAY NOT insert or affix any original or photocopied pages from any source, including the textbook, module notes, prior or practice examinations, assignments, marker comment sheets, and lecturer handouts. a) Annotations on permanent pages of the Act may be written in pencil or pen, and may include:

Notes drawn from prior examinations, assignments or marker comment sheets

Tips and hints suggested by markers, lecturers, and/or reviewers

Notes drawn from textbook or module notes

Notes drawn from Income Tax Bulletins or other course materials

Cross-references to module notes, textbook, Income Tax Bulletins or other course materials b) The Act may be tabbed with standard index sized tabs, or with post-it notes that are used for

tabbing/indexing purposes only. Students using post-it notes for indexing may use none larger than 1-1/2” x 2”. Larger post-it notes, or post-it notes used for any other purposes, are considered page additions and are not permitted. Only one (1) index tab or post-it note per page is allowed. Multiple tabs, or multiple post-it notes on a page, will be considered a violation of Allowable Examination Room Materials.

c) The Act may be underlined and highlighted.

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Formulas and present value tables

If applicable, formulas will be provided with the examination question papers. Present value tables are no longer included on any examinations. Students are expected to be able to use their financial calculators proficiently. Laurentian University Courses

Laurentian University students will be allowed to use a dictionary or translation dictionary or thesaurus in the examination room for all Laurentian University courses. An electronic version of a dictionary/thesaurus is not permitted. The dictionary/thesaurus can be highlighted or underlined. LU RM2 Allowable Materials

Research Methods in Management (RM2) students are allowed to bring the course textbook, Business Research Methods by Donald Cooper, into the examination room. Annotations are allowed and must be in the student’s own handwriting. Students may not insert or affix any original or photocopied pages from any source, including textbooks, module notes, prior or practice examinations, assignments, marker comment sheets, and lecturer handouts. Food and Beverages

Food is not permitted in the examination room. Please note that beverages are allowed.

Invigilators have been given the following instructions:

a) Invigilators shall make spot checks of materials.

b) No substitute materials will be provided to the student at the exam location.

In the event the invigilator believes the student has violated the allowable exam room materials regulation, the student:

a) will be permitted to complete the examination;

b) will have their examination booklet and textual materials segregated for special attention and eventual scrutiny by CGA-BC;

c) may be subject to disciplinary action if found to have violated the allowable exam room materials regulation, which may include removal from the CGA Program.

3. Students are not permitted to insert any "other stationery" in their exam booklets. All exam question answers and rough work are to be written in the CGA exam booklet provided. No other stationery will be submitted to the examiner for grading.

4. Bring your Student Card and picture identification document to the examination and present face up on the desk for your invigilator. Do not forget to take them with you when you leave.

5. DO NOT WRITE YOUR NAME ANYWHERE ON THE EXAM BOOKLET.

6. If you leave during the first one and a half hours of the exam you will not be allowed to take the question paper with you. Some exams have non-disclosure policies and you will not be allowed to take these exam question papers with you. You must not remove examination booklets from the examination room.

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7. Please check any course materials allowed in the examination room and make certain they conform to the regulations. Check that loose notes are not inadvertently left in the book(s).

8. All students are reminded that examination invigilators are prohibited from giving any advice or making any interpretations of any examination questions. If you think there is a possible error (incorrect dates, missing tables, figures transposed) then you should state in your examination booklet what assumptions you have made in answering the questions.

9. All students please note that smoking and food are not permitted in the examination room.

10. Washroom attendance during the examination is dependent upon the availability of an invigilator. Students are not permitted to leave the examination room unaccompanied unless they have completed their examination.

11. Students must not write inside their exam answer booklet prior to the official commencement of the exam by the examination invigilator.

12. Please remember that any violation of examination regulations could result in a mark of zero on the exam or expulsion from the Association. Do not talk to another student until you have left the exam room.

13. When the invigilator announces that the examination is over you must stop writing immediately put your pens/pencils down and close your exam answer booklet immediately. Failure to do so is considered a violation of exam regulations and will result in disciplinary action.

SPECIAL INSTRUCTIONS FOR EM1, LW1 and QU1 STUDENTS

CGA-Canada will be using scan forms for EM1, LW1 and QU1. Please note the following important scan form instructions:

You must use an HB (or #2) pencil for filling out the scan form for EM1, LW1 and QU1 multiple-choice questions.

In the Student Number box, clearly PRINT your student number and fill in the corresponding bubbles below. If your student number is less than 10 digits, use the left-most boxes. Leave the right-most boxes/bubbles empty as shown in the diagram.

In the Printed Exam Serial No. box, clearly PRINT the serial number found on the first page of the question paper and fill in the corresponding bubbles below.

In the Affiliate box, fill ONE bubble to indicate your affiliate.

In the Examination Centre box, clearly PRINT the examination centre.

In the Course box, clearly PRINT the course code.

In the response area, choose ONE answer for each question. No answer or more than one answer will be marked as incorrect.

Insert the Scan Form and Exam Question Paper inside the Exam Answer Booklet when you submit them to your invigilator. DO NOT staple or pin the Scan Form with the Exam Answer Booklet. DO NOT fold, tear or crumple the form.

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Students must fill in all information as instructed below. Failure may result in a late or missing exam score.

Always use an HB (or #2) pencil for the Scan Form. DO NOT use pen because the scanner will not scan your form.

Use a soft eraser to erase the changed answers completely.

Fill the WHOLE bubble neatly.

DO NOT mark on the Timing Line along the left side of the Scan Form.

Make sure the Student Number filled on the Scan Form is exactly the same as the Student Number on your Student Card.

SPECIAL NOTICES TO STUDENTS

CGA national examinations must only be written on the scheduled dates and times indicated in the Examination Timetable shown above. Any student who arrives more than 30 minutes late will not be admitted in the examination room.

If you live in an exam centre outside of Victoria or Vancouver, especially if it states “CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION” for your exam centre, you must contact the invigilator listed to confirm your attendance. In these small centres, you may be the only one scheduled to write for that night so if you do not let the invigilator know that you intend to write, he/she may not make arrangements to be available for you. Also, please notify your invigilator if you do not intend to write an examination. This is important for students in smaller exam centres as a courtesy to the invigilator.

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EXAM CENTRE EXAM CENTRE CODE

EXAM DATE EXAM LOCATION INVIGILATOR'S WORK ADDRESS & PHONE NO.

ABBOTSFORD 3737 September 3-5 Mennonite Educational Institute 4081 Clearbrook Road Abbotsford, BC Room 202

Debbie Klassen, CGA dklassencga@shaw.ca Home: (604) 852-8259 Mobile: (604) 556-8582

CAMPBELL RIVER 0221 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

North Island College 1685 South Dogwood Street Campbell River, BC Room C226

Mark Coulter, CGA (250) 286-5714 mark.coulter@campbellriver.ca

CASTLEGAR/TRAIL 0661 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Brenda Jagpal, CGA brenda.jagpal@gmail.com (250) 365-8561 (250) 608-6601

CHILLIWACK 3738 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Jansen Dewolde 510 - 45715 Hocking Avenue Chilliwack, BC V2P 6Z6

Randy Dewolde, CGA (604) 792-2223 rdewolde@jansendewolde.com

COURTENAY 0222 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Linda Cheu, CGA (250) 331-0681 lindacheu@hotmail.com

CRANBROOK 0551 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Janeane Murphy, CGA Mobile: (250) 417-9771 Work: (250) 529-7211 ex.101

CRESTON 0557 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Karen Makortoff, CGA (250) 402-9768

DAWSON CREEK 0881 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Susan Lavoie, CGA (250) 782-1077

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EXAM CENTRE EXAM CENTRE CODE

EXAM DATE EXAM LOCATION INVIGILATOR'S WORK ADDRESS & PHONE NO.

DUNCAN 0111 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Vancouver Island University 2011 University Way, Duncan, BC Building 700

Room 250

Jim Timmerman, CGA (250) 732-8430 j.timmerman@shaw.ca

FORT NELSON 0887 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Randy McLean, CGA (250) 774-2541 rmclean@northernrockies.ca

FORT ST. JOHN 0886 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Northern Lights College 9820-120 Avenue, Fort St. John, BC Room 140

Toni McLeod, CGA Home: (250) 263-9590 normandtoni@gmail.com

GOLDEN 0553 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Kevin Cox, CGA (250) 344-5277 kevincox@coxandcompany.biz

GRAND FORKS 0662 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Sarah Kientz, CGA (250) 442-2121

INVERMERE 0555 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Murray Davidson, CGA (250) 342-5340 murraycdavidson@gmail.com

KAMLOOPS 0441 September 3-5 Thompson Rivers University 900 McGill Road Kamloops, BC Old Main Building: OM2211

Kari Chassie, CGA (778) 470-0027 karichassie305@hotmail.com

KELOWNA 0992 September 3-5 Okanagan College 1000 KLO Road Kelowna, BC Centre for Learning Building: E207

Anita Hardy, CGA (250) 448-8532 or (250) 801-9479

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EXAM CENTRE EXAM CENTRE CODE

EXAM DATE EXAM LOCATION INVIGILATOR'S WORK ADDRESS & PHONE NO.

KITIMAT 0771 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Stephen Christiansen, CGA (250) 632-8909 schristiansen@kitimat.ca

MACKENZIE 0882 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Sandra Hammond, CGA (250) 997-6811

NANAIMO 0223 September 3-5 Vancouver Island University 900 Fifth Street Nanaimo, BC Building 356 Room 236

Kathleen Schenker, CGA (250) 760-1259

NELSON 0663 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Bryan Carmichael, CGA (250) 354-4451 bryan@cti-cga.com

PENTICTON/ SUMMERLAND

1095 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Kemp Harvey Kemp 445 Ellis Street Penticton, BC V2A 4M1

Terry Craig, CGA (250) 492-8800

PORT ALBERNI 0226 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

North Island College 2

nd Floor, 3699 Roger Street

Port Alberni, BC Room: S109 (ECE room)

Don Jones, CGA (250) 724-5717

PORT HARDY/ PORT MCNEILL

0224 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Karen Zubko, CGA (250) 949-6350 karenzubko@hotmail.com

POWELL RIVER 3139 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Shehzad Somji, CGA (604) 483-6330

PRINCE GEORGE 0883 September 3-5 BC Northern Real Estate Board 2609 Queensway Prince George, BC Auditorium

Dave Nielsen, CGA (250) 562-4351

PRINCE RUPERT 0772 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Karl Hugenschmidt, CGA (250) 624-6401 khugensc@pop.citytel.net

mailto:khugensc@pop.citytel.net

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EXAM CENTRE EXAM CENTRE CODE

EXAM DATE EXAM LOCATION INVIGILATOR'S WORK ADDRESS & PHONE NO.

QUESNEL 0884 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Deanna M. Walker, CGA (250) 992-0276 deawalker@telus.net

REVELSTOKE 0443 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Barbara Ross, CGA Work: (250) 837-2101 Cell: (250) 814-7379

SALMON ARM 0442 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Lorraine Allen, CGA (250) 832-7171 lallen@bdo.ca

SECHELT/GIBSONS 3131 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Kristine Flag, CGA (604) 885-2254 Ext. 207 kristine@thecoastgroup.ca

SMITHERS 0773 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Bonnie Merlo, CGA Day: (250) 847-2761 Evening: (250) 847-1491 bmerlo@lbpaving.bc.ca

SPARWOOD/FERNIE 0556 September 3-5 ALL STUDENTS MUST PHONE OR E-MAIL INVIGILATOR PRIOR TO EXAM TO CONFIRM EXAM LOCATION AND ATTENDANCE

Barbara Nunes, CGA (250) 425-6811 bnunes@sparwood.ca

SQUAMISH 3130 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Raymond Brickell CGA (604) 892-5558

TERRACE 0774 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Ann Mann, CGA (250) 635-4925

VERNON 0994 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Okanagan College 7000 College Way Vernon, BC Room C344

Karen Miller, CGA Mobile: (250) 253-5180 Work: (250) 558-3200 x509 cdnleo@gmail.com

VANCOUVER & THE LOWER MAINLAND

September 3-5 University of British Columbia SEE Page 13

VICTORIA 0112 September 3-5 University of Victoria 3800 Finnerty Road Victoria, BC David Turpin Building (Formerly Social Sciences and

Math) Rooms A102 and A104

Fern Johnston, CGA (250) 479-8938 fernjohnson@shaw.ca

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EXAM CENTRE EXAM CENTRE CODE

EXAM DATE EXAM LOCATION INVIGILATOR'S WORK ADDRESS & PHONE NO.

WHISTLER 3132 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Lori Fynn, CGA (604) 932-5583 ext.228 lori@sabrerentals.com

WHITEHORSE 8018 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Wendy Fendrick, CGA Work: (867) 393-5349 Mobile: (867) 335-2906 wendy.fendrick@yec.yk.ca

WILLIAMS LAKE 0885 September 3-5 CONTACT INVIGILATOR TO CONFIRM EXAM LOCATION AND ATTENDANCE

Flo Pelchat, CGA (250) 392-6548 fpelchat@telus.net

UNIVERSITY OF BRITISH COLUMBIA

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VANCOUVER AND THE LOWER MAINLAND Questions to: The CGA-BC Office (604) 732-1211

DATE TIME COURSE LOCATION

TUESDAY, SEPTEMBER 3 6:30 – 10:30 PM FA4 West Mall Swing Space – Room 121

PF1 West Mall Swing Space – Room 122

MU1 Alphabetically by surname: A - L – Leonard S. Klinck Building-Room 200 M - Z – Leonard S. Klinck Building-Room 201

WEDNESDAY, SEPTEMBER 4 6:30 – 9:30 PM AT1 West Mall Swing Space – Room 122

EM1 West Mall Swing Space – Room 221

LW1 West Mall Swing Space – Room 221

TX1 West Mall Swing Space – Room 121

OM2 West Mall Swing Space – Room 122

PT1/PT2 West Mall Swing Space – Room 122

MM1 West Mall Swing Space – Room 122

GM2 West Mall Swing Space – Room 122

THURSDAY, SEPTEMBER 5 6:30 – 9:30 PM AU1 West Mall Swing Space – Room 122

CM1 West Mall Swing Space – Room 122

MA2 West Mall Swing Space – Room 221

RK1/RK2 West Mall Swing Space – Room 121

OM1 West Mall Swing Space – Room 121

MM2 West Mall Swing Space – Room 121

Leonard S. Klinck Building (previously known as the Computer Science Building) – 6356 Agricultural Road

West Mall Swing Space - 2175 West Mall

Certified General Accountants Association of British Columbia #300 - 1867 West Broadway, Vancouver, BC V6J 5L4 Telephone: (604) 732-1211 Fax: (604) 732-1252 Toll Free: 1-800-565-1211 Website: www.cga-bc.org