They conduct field audits to make sure records comply with legislation such as the Income Tax Act and the Canadian Business Corporations Act. They also prepare reports and recommend improvements to accounting and management practices. Accountants set up and maintain accounting systems and prepare financial statements and reports for individuals, departments and organizations. They develop internal control procedures for organizations and businesses and prepare income tax returns. They also analyze financial statements to provide financial, business and tax advice, and they act as trustee in cases of bankruptcy.
Auditors usually train as CGAs, CMAs or CAs and have several years' experience as accountants.
B.C. The program can be completed in five to six years on a part-time basis. Access to a computer is required after the first level of the program. Prior to certification CGA students must complete the CGA Program and a recognized bachelor's degree. In addition, CGA students must attain a minimum of two years of acceptable practical experience. Many colleges, university colleges and universities offer courses that are equivalent to those required in the first levels of the CGA program, and students can receive transfer credits for those courses successfully completed prior to admission to the CGA program.