CGAs

CGAs, or Certified General Accountants, are former Canadian professional designations for accountants. The designation was awarded by the Certified General Accountants Association of Canada (CGA-Canada) and by provincial CGA bodies to individuals who completed the required education, professional examinations, and practical experience, and who agreed to uphold the profession’s ethics and standards. CGAs were qualified to work in public practice, industry, and government, with broad accounting and business competencies.

Education and certification: The CGA program combined university-level coursework with a professional education program. Core areas typically included financial accounting and reporting, management accounting, taxation, auditing, finance, and ethics. Candidates also completed supervised practical experience and passed national examinations. Members were required to participate in continuing professional development to maintain their status.

Unification and status: In the 2010s, Canadian accounting bodies moved toward a single designation, the Chartered Professional Accountant (CPA). CGA-Canada and its provincial associations joined the CPA framework, and the CGA credential was phased out as the new CPA designation took precedence across provinces. Existing CGAs retained certain rights to use the title where permitted by provincial regulation during the transition.

Legacy: The CGA designation is now considered historical in Canada, superseded by CPA, though the CGA ecosystem contributed to the development of professional standards, education programs, and ethics expectations within the Canadian accounting profession.