{"id":6584,"date":"2025-11-19T14:55:15","date_gmt":"2025-11-19T19:55:15","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=6584"},"modified":"2026-02-03T17:16:22","modified_gmt":"2026-02-03T22:16:22","slug":"faculte-des-sciences-de-ladministration-de-luniversite-laval-fsa-ulaval","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/formation\/programme-universitaire\/faculte-des-sciences-de-ladministration-de-luniversite-laval-fsa-ulaval\/","title":{"rendered":"Facult\u00e9 des sciences de l\u2019administration de l\u2019Universit\u00e9 Laval (FSA ULaval)"},"content":{"rendered":"\n
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\"Universit\u00e9<\/figure>\n\n\n\n

Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en comptabilit\u00e9<\/h2>\n<\/div>\n\n\n\n

2e<\/sup> CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS<\/p>\n\n\n\n

Le Programme de formation professionnelle CPA (PFP) consiste en une s\u00e9rie de cours visant principalement \u00e0 accro\u00eetre la capacit\u00e9 des candidats d\u2019appliquer, en contexte de travail, les connaissances, les valeurs, l\u2019\u00e9thique et les attitudes professionnelles attendues des CPA. Le PFP s\u2019inscrit dans une importante dimension d\u2019int\u00e9gration des comp\u00e9tences et comprend aussi un volet ax\u00e9 sur l\u2019acquisition de connaissances plus pouss\u00e9es que celles acquises dans le cadre des pr\u00e9alables universitaires.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Cours inclus dans le programme<\/h2>\n<\/div>\n<\/div>\n\n\n\n
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Modules communs<\/h3>\n\n\n\n
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Automne ou hiver<\/h4>\n\n\n\n
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Information financi\u00e8re<\/h5>\n

CTB-6110<\/strong>
\nComptabilit\u00e9 financi\u00e8re avanc\u00e9e
\n(3 cr.)<\/p>\n

CTB-6104<\/strong>
\nPr\u00e9paration Examen final commun 1
\n(4 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Comptabilit\u00e9 de management<\/h5>\n

CTB-6111<\/strong>
\nComptabilit\u00e9 de management avanc\u00e9e
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
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Modules optionnels<\/h3>\n\n\n\n

2 modules au choix<\/p>\n\n\n\n

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Automne ou hiver<\/h4>\n\n\n\n
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Certification<\/h5>\n

CTB-6117<\/strong>
\nAudit avanc\u00e9
\n(3 cr.)*<\/p>\n

CTB-6070<\/strong>
\nInt\u00e9gration des concepts d\u2019audit (1 cr.)**<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Fiscalit\u00e9<\/h5>\n

CTB-6120<\/strong>
\nFiscalit\u00e9 pour comptables professionnels
\n(3 cr.)*<\/p>\n

CTB-6072<\/strong>
\nInt\u00e9gration des concepts de fiscalit\u00e9
\n(1 cr.)**<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Finance<\/h5>\n

CTB-6116<\/strong>
\nFinance avanc\u00e9e
\n(3 cr.)<\/p>\n

CTB-6071<\/strong>
\nInt\u00e9gration des concepts de finance
\n(1 cr.)**<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Gestion de la performance<\/h5>\n

CTB-6112<\/strong>
\nGestion de la performance
\n(3 cr.)<\/p>\n

CTB-6073<\/strong>
\nInt\u00e9gration des concepts de gestion de la performance
\n(1 cr.)**<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\n\n\n\n

Hiver<\/h4>\n\n\n\n
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Stage<\/h5>\n

P\u00e9riode de stage<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\n\n\n\n

* Obligatoire pour l\u2019obtention du permis en comptabilit\u00e9 publique (CPA auditeur)
** Choisir les cours permettant d’aborder les modules non couverts par les deux cours s\u00e9lectionn\u00e9s en premier. Par exemple, pour les personnes du profil auditeur, comme les cours CTB-6117 et CTB-6120 des modules de certification et de fiscalit\u00e9 auront \u00e9t\u00e9 choisis en premier, il faut choisir les cours CTB-6071 et CTB-6073 en compl\u00e9ment.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Modules d’int\u00e9gration<\/h3>\n\n\n\n
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\u00c9t\u00e9<\/h4>\n\n\n\n
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Int\u00e9gration des comp\u00e9tences<\/h5>\n

CTB-6113<\/strong>
\nSynth\u00e8se et int\u00e9gration
\n(6 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Pr\u00e9paration \u00e0 l’examen<\/h5>\n

CTB-6115<\/strong>
\nPr\u00e9paration Examen final commun 2
\n(3 cr.)<\/p>\n

CTB-6122<\/strong>
\nPr\u00e9paration Examen final commun 3
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
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Repr\u00e9sentant universitaire<\/h2>\n\n\n\n

Consultez la page Contacts universitaires<\/a> pour trouver votre repr\u00e9sentant.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Mise en garde<\/p>\n\n\n\n

Les r\u00e8gles g\u00e9n\u00e9rales d\u2019admission au PFP exigent l\u2019atteinte d\u2019une moyenne cumulative d\u2019au minimum 2,8\/4,3 ou l\u2019\u00e9quivalent sur l\u2019ensemble du baccalaur\u00e9at reconnu. Pour l\u2019admission au PFP dans un programme d\u2019\u00e9tudes universitaires de 2e<\/sup> cycle, l\u2019universit\u00e9 peut exiger une moyenne sup\u00e9rieure ou une moyenne sur l\u2019ensemble des cours pr\u00e9alables du baccalaur\u00e9at.<\/p>\n\n\n\n

L\u2019Universit\u00e9 Laval exige une moyenne de 3,00\/4,33. <\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en comptabilit\u00e9 2e CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS Le Programme de formation professionnelle CPA (PFP) consiste…<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1088,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6584","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":"2026-08-05 21:54:56","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\/6584","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=6584"}],"version-history":[{"count":8,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6584\/revisions"}],"predecessor-version":[{"id":17139,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6584\/revisions\/17139"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/1088"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=6584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}