Build confidence with ASPE by grounding yourself in the structure and intent of Part II of the CPA Canada Handbook and the judgement required to apply it in practice. You’ll revisit the ASPE sections encountered most often in private enterprise files and learn how to identify practical accounting policy choices and their implications. The bundle also strengthens ethical decision-making so you can navigate grey areas, manage stakeholder pressure, and support decisions that align with the CPA Code of Professional Conduct. Through examples and discussion, you’ll leave with a clearer, more consistent approach to applying ASPE at year-end.

Courses Include:

• ASPE: Review of the Standards
  This course reviews the standards in Part II – Accounting Standards for Private Enterprises (ASPE). It identifies and outlines commonly seen topics, including the accounting policy choices available to management for applying ASPE.
   
• Ethics at Our Core
  This course will provide participants with an opportunity to refresh and update their knowledge of the CPA Code, thus enabling accounting professionals to build competence in interpreting and applying these principles for resolving a variety of realistic situations.

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Upon completion of this bundle, learners will be able to:

• Navigate the ASPE handbook efficiently and recognize commonly applied sections in day-to-day engagements.
• Identify where policy choices exist under ASPE and evaluate the impact on measurement and disclosure.
• Apply professional judgement more consistently when requirements are principles-based or ambiguous.
• Use a structured ethical decision-making approach aligned to the CPA Code of Professional Conduct.
• Communicate decisions clearly to clients, management, and teams.