{"id":6614,"date":"2025-11-19T18:07:24","date_gmt":"2025-11-19T23:07:24","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=6614"},"modified":"2026-02-03T17:14:23","modified_gmt":"2026-02-03T22:14:23","slug":"universite-de-sherbrooke","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/comment-devenir-cpa\/formation\/programme-universitaire\/universite-de-sherbrooke\/","title":{"rendered":"Universit\u00e9 de Sherbrooke"},"content":{"rendered":"\n
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\"Universit\u00e9<\/figure>\n\n\n\n

Dipl\u00f4me de 2e<\/sup> cycle (D2EC) en expertise comptable<\/h2>\n<\/div>\n\n\n\n

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

* En incluant le cours CPA 831 \u2013 R\u00e9daction en expertise comptable I (3 cr.) \u2013 Hors PFP<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n
\n

Cours inclus dans le programme \u00e0 temps plein<\/h2>\n<\/div>\n<\/div>\n\n\n\n
\n

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

Automne ou hiver<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Information financi\u00e8re<\/h5>\n

CPA 831<\/strong>
\nExpertise comptable \u2013 Rapport professionnel I
\n(3 cr.)<\/p>\n

CPA 832<\/strong>
\nExpertise comptable \u2013 Information financi\u00e8re
\n(3 cr.)<\/p>\n

CPA 834<\/strong>
\nExpertise comptable \u2013 Certification, strat\u00e9gie et gouvernance
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

CPA 833<\/strong>
\nExpertise comptable \u2013 Comptabilit\u00e9 de gestion
\n(3 cr.)<\/p>\n

CPA 835<\/strong>
\nExpertise comptable \u2013 Aspects financiers et fiscaux
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

\u00c9t\u00e9<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Information financi\u00e8re et Comptabilit\u00e9 de management<\/h5>\n

CPA 836<\/strong>
\nExpertise comptable \u2013 Comp\u00e9tences multiples
\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

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

2 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

CPA 885<\/strong>
\nAudit et certification avanc\u00e9s I
\n(1 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 887<\/strong>
\nFiscalit\u00e9 avanc\u00e9e I
\n(1 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 883<\/strong>
\nStrat\u00e9gie financi\u00e8re avanc\u00e9e I
\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
\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

\u00c9t\u00e9<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Certification<\/h5>\n

CPA 886
\nAudit et certification avanc\u00e9s II
\n(2 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 888<\/strong>
\nFiscalit\u00e9 avanc\u00e9e II
\n(2 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 884<\/strong>
\nStrat\u00e9gie financi\u00e8re avanc\u00e9e II
\n(2 cr.)<\/p>\n<\/div>\n \n\n

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

CPA 882<\/strong>
\nGestion de la performance II
\n(2 cr.)<\/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)<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

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

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

CPA 838<\/strong>
\nInt\u00e9gration des comp\u00e9tences en expertise comptable
\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

CPA 839<\/strong>
\nExpertise comptable \u2013 Rapport professionnel 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
\n
\n

Cours inclus dans le programme \u00e0 temps partiel sur 2 ans<\/h2>\n\n\n\n

D\u00e9but \u00e0 l’automne<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

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

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

CPA 831<\/strong>
\nExpertise comptable \u2013 Rapport professionnel I
\n(3 cr.)<\/p>\n

CPA 832<\/strong>
\nExpertise comptable \u2013 Information financi\u00e8re
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

Hiver 1<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Comptabilit\u00e9 de management<\/h5>\n

CPA 833<\/strong>
\nExpertise comptable \u2013 Comptabilit\u00e9 de gestion
\n(3 cr.)<\/p>\n

CPA 834<\/strong>
\nExpertise comptable \u2013 Certification, strat\u00e9gie et gouvernance
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

\u00c9t\u00e9 1<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Comptabilit\u00e9 de management<\/h5>\n

CPA 835<\/strong>
\nExpertise comptable \u2013 Aspects financiers et fiscaux
\n(3 cr.)<\/p>\n<\/div>\n \n\n

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

Automne 2<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Information financi\u00e8re et comptabilit\u00e9 de management<\/h5>\n

CPA 836<\/strong>
\nExpertise comptable \u2013 Comp\u00e9tences multiples
\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

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

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

\n

\u00c9t\u00e9 1<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Certification<\/h5>\n

CPA 885<\/strong>
\nAudit et certification avanc\u00e9s I
\n(1 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 881<\/strong>
\nGestion de la performance I
\n(1 cr.)<\/p>\n<\/div>\n \n\n

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

Automne 2<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Certification<\/h5>\n

CPA 886
\nAudit et certification avanc\u00e9s II
\n(2 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 882<\/strong>
\nGestion de la performance II
\n(2 cr.)<\/p>\n<\/div>\n \n\n

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

Hiver 2<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Fiscalit\u00e9<\/h5>\n

CPA 887
\nFiscalit\u00e9 avanc\u00e9e I
\n(1 cr.)*<\/p>\n

CPA 888<\/strong>
\nFiscalit\u00e9 avanc\u00e9e II
\n(2 cr.)*<\/p>\n<\/div>\n \n\n

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

CPA 883<\/strong>
\nStrat\u00e9gie financi\u00e8re avanc\u00e9e I
\n(1 cr.)<\/p>\n

CPA 884<\/strong>
\nStrat\u00e9gie financi\u00e8re avanc\u00e9e II
\n(2 cr.)<\/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)<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

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

Hiver 2<\/h4>\n\n\n\n
\n
\n \n\n
\n\n
Int\u00e9gration des comp\u00e9tences<\/h5>\n

CPA 838<\/strong>
\nInt\u00e9gration des comp\u00e9tences en expertise comptable
\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

CPA 839<\/strong>
\nExpertise comptable \u2013 Rapport professionnel 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
\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

L\u2019Universit\u00e9 de Sherbrooke exige une moyenne g\u00e9n\u00e9rale de 2,8\/4,3, mais \u00e9galement une moyenne minimale de 2,8 dans les cours de sp\u00e9cialit\u00e9 (essentiellement les comp\u00e9tences techniques CPA, exclusion faite de CTB115, CTB215 et ADM661).<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dipl\u00f4me de 2e cycle (D2EC) en expertise comptable 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-6614","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 01:02:55","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\/6614","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=6614"}],"version-history":[{"count":9,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6614\/revisions"}],"predecessor-version":[{"id":17148,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/6614\/revisions\/17148"}],"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=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}