{"id":6611,"date":"2025-11-19T18:06:11","date_gmt":"2025-11-19T23:06:11","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=6611"},"modified":"2026-02-03T17:21:38","modified_gmt":"2026-02-03T22:21:38","slug":"universite-du-quebec-en-abitibi-temiscamingue","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/formation\/programme-universitaire\/universite-du-quebec-en-abitibi-temiscamingue\/","title":{"rendered":"Universit\u00e9 du Qu\u00e9bec en Abitibi-T\u00e9miscamingue"},"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 sciences comptables<\/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

* Avec SCO7400 Lectures dirig\u00e9es (2 cr.) et un troisi\u00e8me cours optionnel<\/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<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Information financi\u00e8re<\/h5>\n

SCO 7311<\/strong>
\nComptabilit\u00e9 g\u00e9n\u00e9rale et information financi\u00e8re
\n(3 cr.)<\/p>\n

SCO 7402<\/strong>
\nRegroupement d\u2019entreprises
\n(1 cr.)<\/p>\n

SCO 7401<\/strong>
\nL\u2019\u00e9thique et la profession comptable
\n(1 cr.)<\/p>\n<\/div>\n \n\n

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

SCO 7312<\/strong>
\nComptabilit\u00e9 de gestion, planification et contr\u00f4le
\n(3 cr.)<\/p>\n

SCO 7007<\/strong>
\nOccasion d\u2019affaires
\n(1 cr.)<\/p>\n<\/div>\n \n\n

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

SCO 7313<\/strong>
\nS\u00e9minaire d\u2019int\u00e9gration en comptabilit\u00e9 g\u00e9n\u00e9rale et de gestion
\n(3 cr.)<\/p>\n

SCO 7410<\/strong>
\nLectures dirig\u00e9es
\n(2 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

\n

Hiver et \u00e9t\u00e9**<\/h4>\n\n\n\n
\n
\n \n\n
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Certification<\/h5>\n

SCO 7320<\/strong>
\nCertification : comp\u00e9tences avanc\u00e9es
\n(3 cr.)*<\/p>\n<\/div>\n \n\n

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

SCO 7321<\/strong>
\nFiscalit\u00e9 : comp\u00e9tences avanc\u00e9es
\n(3 cr.)*<\/p>\n<\/div>\n \n\n

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

SCO 7323<\/strong>
\nD\u00e9cisions financi\u00e8res et comptabilit\u00e9 : comp\u00e9tences avanc\u00e9es
\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

SCO 7322<\/strong>
\nGestion de la performance : comp\u00e9tences avanc\u00e9es (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 en comptabilit\u00e9 publique (CPA auditeur)
** Le cours SCO7400 Lectures dirig\u00e9es (2 cr.) est \u00e9galement pr\u00e9vu \u00e0 la session Hiver.<\/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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\n \n\n
\n\n
Int\u00e9gration des comp\u00e9tences<\/h5>\n

SCO 7310<\/strong>
\nSynth\u00e8se I : Int\u00e9gration des comp\u00e9tences
\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

SCO 7420<\/strong>
\nSynth\u00e8se II : Int\u00e9gration des comp\u00e9tences
\n(2 cr.)<\/p>\n

SCO 7430<\/strong>
\nSynth\u00e8se III : S\u00e9minaire de sp\u00e9cialisation pour les auditeurs
\n(2 cr.)<\/p>\n

OU<\/strong><\/p>\n

SCO 7435<\/strong>
\nSynth\u00e8se III : S\u00e9minaire de sp\u00e9cialisation pour les contr\u00f4leurs de gestion
\n(2 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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\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

L\u2019Universit\u00e9 du Qu\u00e9bec en Abitibi-T\u00e9miscamingue exige une cote de 3,2 pour l\u2019admission au DESS-CPA. Une analyse de dossier peut \u00eatre effectu\u00e9e pour un \u00e9tudiant dont la moyenne se situe entre 2,8 et 3,2 sous r\u00e9serve de se voir imposer une prop\u00e9deutique.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dipl\u00f4me d’\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (DESS) en sciences comptables 2e CYCLE UNIVERSITAIRE – 30 CR\u00c9DITS* Le Programme de formation professionnelle CPA (PFP)…<\/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-6611","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 00:53:20","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\/6611","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=6611"}],"version-history":[{"count":9,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6611\/revisions"}],"predecessor-version":[{"id":17142,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6611\/revisions\/17142"}],"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=6611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}