CPA Canada Core 1 case studies
CPA Canada Core 1 · Put your knowledge to work in context.
The page you are reading covers CPA Canada Core 1, the first module of the CPA Professional Education Program (PEP). However, we have to be upfront about a significant limitation: the only permitted source for this page, the CPA Canada Core 1 module page, returned a 404 "Page Not Found" error when we retrieved it. That page contains no exam specifications, no format details, no sitting schedule, and no fee information. As a result, every numeric field on this page - question count, duration, passing score, fee, retake policy, and validity period - is shown as null rather than guessed. The CPA Canada Core 1 case studies are 5 cases and about 3,876 words.
1Licence, Implementation and Mid-Term Modification
Northline Software Ltd (NSL) is a private Canadian software company with a December 31 year-end and reports under IFRS. On January 1, 20X5, NSL signed a contract with a customer for an on-premise licence, a six-month implementation, and three years of post-contract support (PCS).
563 words, about 3 min2Related-Party Warehouse Lease at a Family-Controlled Manufacturer
Maple Ridge Manufacturing Ltd (MRM) is a private, family-controlled Canadian manufacturer. The founder, Elena Petrov, owns 75% of the shares and chairs the five-person board.
806 words, about 4 min3Customer Profitability and a Capacity-Constrained Special Order
Crestview Components Inc. produces precision parts and uses a traditional costing system that allocates 1,200,000 of manufacturing overhead to products on the basis of machine hours.
882 words, about 4 min4Audit Risk, Covenant Pressure and a Request to Work Around a Return
Harbourline Distributions Inc. is a private Canadian distributor with a December 31 year-end.
843 words, about 4 min5CGU Impairment and Store-Closure Provision
Bluewater Foods Ltd is a private Canadian food processor reporting under IFRS. Its retail division is a cash-generating unit (CGU) with a carrying amount of 5,200,000 at December 31, 20X5, comprising goodwill of 1,000,000, property, plant and equipment of 3,200,000, a finite-life intangible of 400,000, and a right-of-use asset of 600,000.
782 words, about 4 min