{"id":6609,"date":"2025-11-19T18:04:50","date_gmt":"2025-11-19T23:04:50","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=6609"},"modified":"2026-02-03T17:19:41","modified_gmt":"2026-02-03T22:19:41","slug":"hec-montreal","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/formation\/programme-universitaire\/hec-montreal\/","title":{"rendered":"HEC Montr\u00e9al"},"content":{"rendered":"\n
\n
\n
\n
\"HEC<\/figure>\n\n\n\n

Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en comptabilit\u00e9 professionnelle \u2013 CPA<\/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\n\n\n

Programme cohort\u00e9 de 16 mois seulement. Pour de plus de renseignements, visitez le site Web de HEC Montr\u00e9al.<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

\n
\n

Cours inclus dans le programme<\/h2>\n<\/div>\n<\/div>\n\n\n\n
\n

Modules communs<\/h3>\n\n\n\n
\n

\u00c9t\u00e9 1 ou automne ou hiver<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Information financi\u00e8re<\/h5>\n

COMP40911<\/strong>
\nR\u00f4les et mandats en comptabilit\u00e9 professionnelle (3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Information financi\u00e8re et comptabilit\u00e9 de management<\/h5>\n

FISC40941<\/strong>
\nS\u00e9minaire d\u2019analyse de cas
\n(2 cr.)<\/p>\n<\/div>\n \n\n

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

Automne ou hiver<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Comptabilit\u00e9 de management<\/h5>\n

COMP40937<\/strong>
\nContr\u00f4le de gestion strat\u00e9gique
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Information financi\u00e8re et comptabilit\u00e9 de management<\/h5>\n

COMP40938<\/strong>
\nInformation financi\u00e8re : int\u00e9grit\u00e9 et conformit\u00e9<\/p>\n<\/div>\n \n\n

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

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

2 \u00e0 4 modules au choix<\/p>\n\n\n\n

\n

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

COMP40920<\/strong>
\nAudit et autres missions de certification externe
\n(3 cr.)*<\/p>\n<\/div>\n \n\n

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

COMP40926<\/strong>
\nOpportunit\u00e9s et choix fiscaux
\n(3 cr.)*<\/p>\n<\/div>\n \n\n

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

FINA40214<\/strong>
\nFinance pour CPA
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

COMP40930<\/strong>
\nGestion de la performance
\n(3 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
\n
\n \n\n
\n\n
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 de comptabilit\u00e9 publique (CPA auditeur)
** Une p\u00e9riode de stage est pr\u00e9vue \u00e0 l\u2019hiver lorsque le programme est entrepris \u00e0 temps plein \u00e0 la session d\u2019\u00e9t\u00e9. Il est cependant possible d\u2019\u00eatre inscrit au stage aux autres trimestres apr\u00e8s autorisation de l’universit\u00e9.<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

Modules d’int\u00e9gration<\/h3>\n\n\n\n
\n

\u00c9t\u00e9 2 ou hiver 2<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Int\u00e9gration des comp\u00e9tences<\/h5>\n

COMP40912<\/strong>
\nComp\u00e9tences habilitantes et professionnalisme en comptabilit\u00e9
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

COMP40916<\/strong>
\nPr\u00e9paration \u00e0 l\u2019EFC
\n(4 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
\n

Approfondissement<\/h3>\n\n\n\n

Cours \u00e0 option | 0 cr\u00e9dit minimum, 6 cr\u00e9dits maximum<\/p>\n\n\n\n

\n
\n
\n \n\n
\n\n
Approfondissement en contr\u00f4le de gestion<\/h5>\n

COMP60915<\/strong>
\nLes mesures de performance organisationnelle
\n(3 cr.)<\/p>\n

COMP60918<\/strong>
\nComptabilit\u00e9 de management \u00e0 l’\u00e8re num\u00e9rique
\n(3 cr.)<\/p>\n

COMP60926<\/strong>
\nMesure et reddition de comptes en d\u00e9veloppement durable
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Approfondissement en audit et comptabilit\u00e9 financi\u00e8re <\/h5>\n

MATH60925<\/strong>
\nAudit et m\u00e9gadonn\u00e9es
\n(3 cr.)<\/p>\n

COMP60927<\/strong>
\nAudit : qualit\u00e9, r\u00e9gulation et profession
\n(3 cr.)<\/p>\n

COMP60928<\/strong>
\nRecherche en comptabilit\u00e9 financi\u00e8re : th\u00e9ories et pens\u00e9e critique
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Approfondissement en \u00e9valuation d\u2019entreprise<\/h5>\n

COMP60923<\/strong>
\nQualit\u00e9 de l\u2019information comptable, gouvernance et fraude financi\u00e8re
\n(3 cr.)<\/p>\n

COMP60924<\/strong>
\nEnjeux comptables de l\u2019\u00e9valuation
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Approfondissement en audit et comptabilit\u00e9 financi\u00e8re <\/h5>\n

FINA40206<\/strong>
\nActifs financiers et gestion de portefeuille
\n(3 cr.)<\/p>\n

FINA40215<\/strong>
\nGestion d’actifs financiers
\n(3 cr.)<\/p>\n<\/div>\n \n\n

\n <\/div>\n \n <\/div>\n\n\n\n
\n\n
Autre cours \u00e0 option<\/h5>\n

STAG40923<\/strong>
\nStage en comptabilit\u00e9 professionnelle
\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
\n
\n

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

\n
\n \n\n

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

HEC Montr\u00e9al exige une moyenne de 2,8\/4,3. et ne s\u2019engage pas \u00e0 admettre tous les candidats qui respectent les normes minimales d\u2019admission. <\/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 professionnelle \u2013 CPA 2e CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS Le Programme de formation professionnelle CPA…<\/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-6609","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":"2026-06-20 14:43:48","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\/6609","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=6609"}],"version-history":[{"count":10,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6609\/revisions"}],"predecessor-version":[{"id":17141,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6609\/revisions\/17141"}],"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=6609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}