{"id":13173,"date":"2026-01-23T09:28:06","date_gmt":"2026-01-23T14:28:06","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=13173"},"modified":"2026-02-13T17:26:01","modified_gmt":"2026-02-13T22:26:01","slug":"examen-de-comptabilite-publique","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/etapes-a-suivre-et-prerequis\/prealables-universitaires-equivalences-et-exigences\/titre-de-cpa-auditeur\/examen-de-comptabilite-publique\/","title":{"rendered":"Examen de comptabilit\u00e9 publique"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Dans de rares cas, certains candidats r\u00e9ussissent l\u2019EFC, mais n\u2019ont pas obtenu un r\u00e9sultat suffisant dans la comp\u00e9tence d\u2019information financi\u00e8re pour pouvoir obtenir le permis de comptabilit\u00e9 publique (<strong>titre de CPA auditeur<\/strong>&nbsp;ou de&nbsp;<strong>CPA auditeur limit\u00e9 \u00e0 la mission d\u2019examen<\/strong>). Pour ces candidats, un examen suppl\u00e9mentaire est n\u00e9cessaire afin de valider leur niveau de ma\u00eetrise de cette comp\u00e9tence.<\/p>\n\n\n\n<p>Cet examen est tenu \u00e0 l&rsquo;\u00e9chelle nationale et est d&rsquo;une dur\u00e9e de 4 h 30. Il contient 60 questions \u00e0 choix multiples et une analyse de cas permettant d\u2019\u00e9valuer l\u2019acquisition des connaissances techniques exig\u00e9es dans le module.<\/p>\n\n\n\n<p>Vous disposez d\u2019un&nbsp;<strong>maximum de trois tentatives<\/strong>&nbsp;pour r\u00e9ussir l\u2019examen.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/carriere-et-perfectionnement-professionnel\/exigences-droit-exercice-comp-publique-apres-agrement\" target=\"_blank\" rel=\"noreferrer noopener\">Consulter le plan d&rsquo;examen et la pond\u00e9ration par domaine de comp\u00e9tences<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Admissibilit\u00e9<\/h2>\n\n\n\n<p>Pour \u00eatre admissible \u00e0 l\u2019examen, vous devez :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>avoir&nbsp;<strong>r\u00e9ussi<\/strong>&nbsp;l\u2019Examen final commun avec le r\u00f4le en certification;<\/li>\n\n\n\n<li>avoir&nbsp;<strong>\u00e9chou\u00e9<\/strong>&nbsp;au crit\u00e8re de la profondeur en information financi\u00e8re.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Vous n\u2019avez pas l\u2019obligation de vous inscrire au module pr\u00e9paratoire \u00e0 l&rsquo;examen, mais il est fortement recommand\u00e9 de le faire afin d\u2019optimiser vos chances de r\u00e9ussite.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Module pr\u00e9paratoire<\/h2>\n\n\n\n<p>Le module de pr\u00e9paration \u00e0 l&rsquo;examen est accessible en ligne sur le syst\u00e8me de gestion de l\u2019apprentissage de CPA Canada (D2L-Brightspace). Il s&rsquo;agit d&rsquo;un module d\u2019autoformation sans travaux \u00e0 soumettre ni atelier.<\/p>\n\n\n\n<p>Le module couvre les connaissances techniques requises pour l&rsquo;obtention du permis de comptabilit\u00e9 publique (titre de CPA auditeur ou de CPA auditeur limit\u00e9 \u00e0 la mission d\u2019examen) telles que d\u00e9crites dans la&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.cpacanada.ca\/fr\/devenir-cpa\/pourquoi-devenir-cpa\/le-programme-dagrement-cpa\/la-grille-de-competences-des-cpa\" target=\"_blank\">Grille de comp\u00e9tences des CPA<\/a>&nbsp;: certification, fiscalit\u00e9, information financi\u00e8re, finance, ainsi que strat\u00e9gie et gouvernance.<\/p>\n\n\n\n<p>Un calendrier hebdomadaire d\u2019\u00e9tudes \u00e9tal\u00e9 sur 8 semaines est sugg\u00e9r\u00e9. Les activit\u00e9s d\u2019autoformation requi\u00e8rent en moyenne 15 heures par semaine. Elles comprennent les \u00e9l\u00e9ments ci-dessous.<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-2\">\n     \n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Manuel d\u2019apprentissage \u00e9lectronique<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Le manuel \u00e9lectronique est structur\u00e9 par domaines de comp\u00e9tences. Certains chapitres du manuel traitent des domaines techniques de la\u00a0<a href=\"https:\/\/www.cpacanada.ca\/fr\/devenir-cpa\/pourquoi-devenir-cpa\/le-programme-dagrement-cpa\/la-grille-de-competences-des-cpa\" target=\"_blank\" rel=\"noreferrer noopener\">Grille de comp\u00e9tences des CPA<\/a>. Ces chapitres comprennent des questions et des exercices.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Biblioth\u00e8que professionnelle virtuelle<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Cette biblioth\u00e8que vous donne acc\u00e8s \u00e0 la\u00a0<em>Collection du Manuel de CPA Canada<\/em>, \u00e0 la\u00a0<em>Collection de l\u2019imp\u00f4t f\u00e9d\u00e9ral<\/em>\u00a0et au\u00a0<em>Guide du praticien canadien<\/em>\u00a0afin de consulter les normes en vigueur en certification, fiscalit\u00e9 et information financi\u00e8re.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Exemples d&rsquo;analyse de cas et autres documents<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Des exemples d&rsquo;analyse de cas vous permettront de vous exercer et un document pr\u00e9par\u00e9 par le Jury d\u2019examen vous permettra de mieux vous pr\u00e9parer \u00e0 l\u2019examen.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Forum de discussion<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Ce forum vous permettra d&rsquo;\u00e9changer avec les autres candidats inscrits au module.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Inscription au module et \u00e0 l&rsquo;examen<\/h2>\n\n\n\n<p>Pour vous inscrire au module et\/ou \u00e0 l\u2019examen, vous devez nous faire parvenir les informations suivantes \u00e0 l\u2019adresse&nbsp;<a href=\"mailto:%E2%80%8Bexamens@cpaquebec.ca?subject=Inscription%20au%20module%20ou%20%C3%A0%20l%27examen%20en%20comptabilit%C3%A9%20publique\">programmenational@cpaquebec.ca<\/a>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N<sup>o<\/sup>&nbsp;de client CPA Qu\u00e9bec (6 chiffres)<\/li>\n\n\n\n<li>Pr\u00e9nom et nom<\/li>\n\n\n\n<li>Nom de l\u2019examen : examen de reprise en comptabilit\u00e9 publique<\/li>\n\n\n\n<li>Type d\u2019inscription : module et examen&nbsp;<strong>ou<\/strong>&nbsp;examen seulement<\/li>\n<\/ul>\n\n\n\n<p>Les frais seront payables par carte de cr\u00e9dit dans les 5 jours suivant votre inscription.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Co\u00fbt d&rsquo;inscription<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Module et examen<\/strong>&nbsp;: 1 612,99 $ (taxes incluses)<\/li>\n\n\n\n<li><strong>Examen seulement<\/strong>&nbsp;: 1 329,11 $ (taxes incluses)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Dates importantes<\/h3>\n\n\n\n<p class=\"is-style-large-intro\">Printemps 2026<sup data-fn=\"b916c30b-9e02-4beb-ab07-58f125064c6c\" class=\"fn\"><a id=\"b916c30b-9e02-4beb-ab07-58f125064c6c-link\" href=\"#b916c30b-9e02-4beb-ab07-58f125064c6c\">1<\/a><\/sup><\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-4\">\n     \n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Date limite<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">15 mai 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Dur\u00e9e du module<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">Jusqu&rsquo;au 24 septembre 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Date de l&rsquo;examen<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">24 septembre 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Diffusion des r\u00e9sultats<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row\">\n<div class=\"small-12 medium-12 large-5 column first COM-table\">\n<div class=\"row border fondblanc leftBC rightBC\">\n<div class=\"small-12 medium-12 large-12 column text-center\">11 d\u00e9cembre 2026<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Modalit\u00e9s d&rsquo;annulation et de remboursement<\/h3>\n\n\n\n<p class=\"is-style-large-intro\"><strong>Inscription au module et \u00e0 l&rsquo;examen<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un remboursement complet pourra \u00eatre accord\u00e9 si aucun acc\u00e8s n\u2019a \u00e9t\u00e9 cr\u00e9\u00e9 pour le module sur la plateforme D2L-Brightspace. D\u00e8s que votre acc\u00e8s est cr\u00e9\u00e9, aucun remboursement n\u2019est possible. &nbsp;<\/li>\n\n\n\n<li>Une fois le module d\u00e9but\u00e9, aucun remboursement du co\u00fbt du module et de l&rsquo;examen n&rsquo;est possible.<\/li>\n<\/ul>\n\n\n\n<p class=\"is-style-large-intro\"><strong>Inscription \u00e0 l\u2019examen seulement<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un remboursement complet sera accord\u00e9 pour toute annulation effectu\u00e9e&nbsp;plus de 5 jours avant l\u2019examen.&nbsp;<\/li>\n\n\n\n<li>Un remboursement partiel sera accord\u00e9 et une p\u00e9nalit\u00e9 sera factur\u00e9e pour toute annulation effectu\u00e9e\u00a0moins de 5 jours avant l\u2019examen.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"notification-message aligndefault notification-message--question notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Des questions?<\/p>\n\n\n\n<p>Pour toute question sur le permis de comptabilit\u00e9 publique, communiquez avec nous par courriel \u00e0&nbsp;<a href=\"mailto:permisdecomptabilitepublique@cpaquebec.ca?subject=Module%20et%20examen%20en%20comptabilit%C3%A9%20publique\">permisdecomptabilitepublique@cpaquebec.ca<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"b916c30b-9e02-4beb-ab07-58f125064c6c\">L\u2019examen aura lieu \u00e0 Montr\u00e9al (lieu \u00e0 pr\u00e9ciser). <a href=\"#b916c30b-9e02-4beb-ab07-58f125064c6c-link\" aria-label=\"Aller \u00e0 la note de bas de page 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Dans de rares cas, certains candidats r\u00e9ussissent l\u2019EFC, mais n\u2019ont pas obtenu un r\u00e9sultat suffisant dans la comp\u00e9tence d\u2019information financi\u00e8re&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1058,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"L\u2019examen aura lieu \u00e0 Montr\u00e9al (lieu \u00e0 pr\u00e9ciser).\",\"id\":\"b916c30b-9e02-4beb-ab07-58f125064c6c\"}]"},"class_list":["post-13173","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 07:08:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/13173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=13173"}],"version-history":[{"count":9,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/13173\/revisions"}],"predecessor-version":[{"id":17169,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/13173\/revisions\/17169"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/1058"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=13173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}