Cga = Competency

CGA = COMPETENCYPREFACE Dear CGA candidates Based on my 28 years of experience in the teaching and professional marking of cases it is with confidence that I present to you this volume. My objective quite simply is to guide you towards better success. I personally chose to write the professional CGA examinations in 2009. In a CGAs career path the resolution of multidisciplinary cases is the culmination of several years of study in accounting. The resolution of cases requires on the one hand a great diversity of knowledge and on the other hand an ability to adapt to every-changing situations. Since each case is unique each is a challenge in and of itself. A case is a scenario which reflects events in practice. One must identify the stakes and analyze them by referring to relevant knowledge which applies to this specific context in order ultimately to take a position by making a finding or a recommendation as part of a systematic problem-solving process and in a limited time frame. In order to improve ones performance in case resolution one must invest ones time in a disciplined manner. My volume CGA = COMPETENCY is intended to assist you in developing your ability to read plan draft present analyze assess and study cases. The concepts involved are amply illustrated by relying on the Ajax Metals case set out in the appendix hereto as well as in the numerous examples derived from an in-depth analysis of the CGA materials. I am pleased to share with you the sum total of my work in order to assist you in your own success. Proud to be a CGA Dr. Sylvie Deslauriers