{"id":6585,"date":"2025-11-19T14:50:36","date_gmt":"2025-11-19T19:50:36","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=6585"},"modified":"2026-05-14T13:05:46","modified_gmt":"2026-05-14T17:05:46","slug":"ecole-des-sciences-de-la-gestion-de-luniversite-du-quebec-a-montreal-esg-uqam","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/formation\/programme-universitaire\/ecole-des-sciences-de-la-gestion-de-luniversite-du-quebec-a-montreal-esg-uqam\/","title":{"rendered":"\u00c9cole des sciences de la gestion de l’Universit\u00e9 du Qu\u00e9bec \u00e0 Montr\u00e9al (ESG UQAM)"},"content":{"rendered":"\n
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Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en pratique comptable CPA<\/h2>\n<\/div>\n\n\n\n

2e<\/sup> CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS (Temps plein ou partiel)<\/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\n\n\n

Programme acc\u00e9l\u00e9r\u00e9 et programme \u00e0 temps partiel disponibles. Pour de plus de renseignements, visitez le site Web de l\u2019universit\u00e9.<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

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Cours inclus dans le programme<\/h3>\n\n\n\n
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Modules communs<\/h3>\n\n\n\n
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\u00c9t\u00e9 1 ou Hiver<\/h4>\n\n\n\n
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Information financi\u00e8re et comptabilit\u00e9 de management<\/h5>\n

SCO7303<\/strong>
\nApproche par cas en contexte multidisciplinaire
\n(1 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\n<\/div>\n\n\n\n
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Automne 1<\/h4>\n\n\n\n
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Information financi\u00e8re<\/h5>\n

SCO7305<\/strong>
\nInt\u00e9gration en comptabilit\u00e9 financi\u00e8re I
\n(3 cr.)<\/p>\n

SCO7312<\/strong>
\nInt\u00e9gration en comptabilit\u00e9 financi\u00e8re II
\n(3 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

SCO7313<\/strong>
\nInt\u00e9gration en comptabilit\u00e9 de management I
\n(3 cr.)<\/p>\n

SCO7314<\/strong>
\nInt\u00e9gration en comptabilit\u00e9 de management II
\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 (2 modules au choix)<\/h3>\n\n\n\n
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Automne ou hiver<\/h4>\n\n\n\n
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Certification*<\/h5>\n

SCO7351<\/strong>
\nCertification externe et audit interne
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

SCO7352<\/strong>
\nFiscalit\u00e9 avanc\u00e9e
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

SCO7353<\/strong>
\nComptabilit\u00e9 avanc\u00e9e et d\u00e9cisions financi\u00e8res
\n(3 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

SCO7354<\/strong>
\nGestion de la performance
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
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Stage (automne ET hiver)<\/h5>\n

SCO7363<\/strong>
\nP\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 (auditeur)<\/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 2<\/h4>\n\n\n\n
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Int\u00e9gration des comp\u00e9tences<\/h5>\n

SCO7360<\/strong>
\nCas synth\u00e8se avec tutorat
\n(3 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

SCO7380<\/strong>
\nS\u00e9minaire d\u2019int\u00e9gration en vue de l\u2019EFC
\n(3 cr.)<\/p>\n

SCO7385<\/strong>
\nS\u00e9minaire d\u2019accompagnement et de consolidation
\n(1 cr.)<\/p>\n

SCO7370<\/strong>
\nInitiation au Jour 1 de l’Examen final commun (EFC)
\n(1 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n <\/div>\n<\/div>\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\u2019ESG UQAM exige une moyenne de 3,2\/4,3. Les \u00e9tudiants dont la moyenne est entre 3,0 et 3,2 peuvent \u00eatre admis suivant l\u2019analyse de leur dossier acad\u00e9mique.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en pratique comptable CPA 2e CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS (Temps plein ou partiel) Le Programme…<\/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-6585","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":"2026-06-06 06:16:09","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\/6585","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=6585"}],"version-history":[{"count":8,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6585\/revisions"}],"predecessor-version":[{"id":18874,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6585\/revisions\/18874"}],"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=6585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}