UCCB

Source of References
In my interest to pursue a Law Degree relevant to the Commonwealth, I applied to two
schools, being London University and Harvard University, which I instead, covered the Modern
Day Syllabus, engaging in the functioning of Business Law, written at a Judges prospective
and Hospitality Law, published for the American Hotel and Motel Association, thus
specializing in the Law of the entire Hospitality Industry. As it was then my interest, I qualified
thereafter in the production of other areas, entailing my initial training in a Business Law
course at Cape Breton University, where I was trained in the Law practices, involving Cases,
specifically tailored to Nova Scotia.
In the year 1990, I enrolled in the Canadian Certified General Accountant's program of
Canada, corresponding through, the University of British Columbia, located in Vancouver, B.C.
Canada, where I underwent two years of Business Training at the Provo Power Company, an
incorporated company registered in the Turks and Caicos Islands, trained by Mr. Paul A. Kott,
at the time General Manager and Board member of the company, at the time he was also
chairman of the board of the Provo Health Medical Center a Medical Clinic in Providenciales,
presided by Dr Frank Gilbert-M.D. of the United States, sitting examinations at Coopers &
Lybrand at their Providenciales office, supervised by the resident partner, Mr. Joseph P.
Connolly, former manager of the Freeport Office based in Grand Bahama-Bahamas. In the
same year 1990, I joined Ramada, International, North America, Latin America, Caribbean
region as management trainee, supervised by internal management, under the direction of
the Human Resource Director of the said region, which at such time the office was located in
Phoenix Arizona, which moved later to Miami Florida, to whom this Director then promoted
to Vice-President of Human Resources, responsible for the said region. I worked with this
organization until 1994, full-time and at some point on overseas training at a Canadian
University.
In 1992 to 1994, I joined the University College of Cape Breton, now Cape Breton University on
attachment with Ramada International, training in the management and service areas of the
Hospitality Industry. During my training, I performed work sessions at Holiday Inn and Delta
Sydney Hotel. The training encompassed structured courses in Hotel and Motel Management,
Financial Accounting, Business Organization and Management, Food and Beverage
Management, Business Mathematics, Communications, Keyboarding, Food Service
Management, Managerial Accounting, Marketing, Food Production Management, Front
Desk/Night Audit, Beverage Management, Housekeeping and Information Retrieval.
Throughout this program, I had the opportunity of working along with the local and
International students of the school in aspects of hosting Conventions, with various Business-
persons from the Community.
In the winter of 1993, I completed a Business plan, Caribbean Seafood Limited, a Conch
Production, Sales and Research project, to incorporate the purchase of the Caicos Conch Farm
of Providenciales, which is an entrepreneur enterprise aimed at growing Conch from egg mass
to meat edible by its consumers; presented as part of my course work to Mr. Fred White, the

Business Organization and Management Instructor and also one presented in the blind to
Mrs. Gail Muir, at the time Chairperson of the Hospitality Administration program, which
assistance was provided by Mrs. Elizabeth (Betty) Cooper, a member of the Canadian Institute
of Chartered Accountants, who at the time occupied the position of Financial Controller, with
additional responsibilities for the General Audit of the University College of Cape Breton, who
had formally occupied the Instructor position for many aspects of Business in the
Management and Administration program, which her background included office
management, external audit, management consultancy, offshore finance, Financial
Reporting, Systems Management, Training and Development and General Management of a
specified Company. She obtained her experience, initially from the firm Touché and Ross, now
Touché and Deloitte. In the spring of 1993, I enrolled in the Laws and Business Administration
program of Canada, lectured in the Laws aspects of Law Freedom and Society-Law and
Conscience, Natural Law, Laws of Nature and Laws of Human Conduct, Natural Law under
Attack-Legal Positivism, Purposes of a Legal System, Challenging the Purposes of a Legal
System, Marxism, The Golden Mean, Jeremy Benthem, Social Engineering, Law as an
Instrument of Social Change, (ii.) The Role of the Courts, as Arbiter of the Constitution, as
Interpreter of Legislation, as Protector of Civil Liberties, As Arbiter of Disputes between
Private Parties, Legal Realism, (iii.) The Machinery of Justice, relating to who makes the Law?
Substantive and Procedural Law, Public and Private Law, The Civil Law and the Common Law,
The theory of Precedent, The Sources of Law, The System of Courts in England, The System of
Courts in Canada, The System of Courts in the United States, Using the Courts, The Legal
Profession, (iv.) The Law of Torts, realizing the scope of Tort Law, Development of the Tort
Concept, Basis for Liability, Negligence, Special Aspects of Negligence and other Torts, v.
Professional Liability relating to the role of the Professionals, The Legal Dilemma, Defining the
Scope of the Professional Duty of Care, The Expansion of Professional Liability, Setting
Standards for Professional Services, Causation as a Requirement for Liability, The Role of
Professional Organizations, (vi.) Formation of a Contract-Offer and Acceptance, The Role of
Contract Laws, The nature of a Contract, The nature of an Offer, The Communication of an
Offer, An Offer Made by Tendering a written Document to the Offeree, The Lapse and
Revocation of an Offer, Rejection and Counter-offer by the Offeree, The Elements of
Acceptance, Transactions between Parties at a Distance from Each Other, Unilateral and
Bilateral Contracts, Precision in the Wording of an Offer, The Effect of an Incomplete
Agreement, (vii.) Formation of a Contract: Consideration, and Intention to Create Legal
Relations, The Meaning of Consideration, Gratuitous Promises, Adequacy of Consideration,
Motive Contrasted with Consideration: Past Consideration, Relation between Existing Legal
Duty and Consideration, Gratuitous Reduction of a Debt, Injurious Reliance (Equitable
Estoppel), The Effect of a Request for Goods or Services, The Use of the Seal, an Intention to
Create Legal relations, (viii.) The Formation of a Contract: Capacity to Contract, The meaning
of Capacity to Contract, Minors (or Infants), Other Persons of Diminished Contractual
Capacity, Corporations, Labor Unions, Married Women, Enemy Aliens, Native Peoples,
Bankrupt Debtors, (ix.) Formation of a Contract, Legality of Object, The Role of Legality in the
Formation of a Contract, The Difference between a Void and an Illegal Contract, Contracts
Affected by Statue, Contracts Illegal by Common Law and Public Policy, Agreements in
Restraint of Trade, Unfair Trade Practices, (x.) Grounds upon Which a Contract May Be

Impeached: Mistake, The Restricted meaning of Mistake, Mistakes about the Terms, Mistakes
in Assumptions, Mistake and Innocent Third Parties, Mistakes in Performance, (xi.) Grounds
Upon Which a Contract May Be Impeached: Misrepresentation, Undue Influence, and Duress,
Misrepresentation and Torts, Misrepresentation and Contracts, Consequences of
Misrepresentation in Contracts, Misrepresentation and Contracts, Consequences of
Misrepresentation by Omission, Contracts Requiring Utmost Good Faith, Undue Influence,
Duress, (xii.) The requirement of Writing, The Distinction between Substance and Form, The
Types of Contract Affected by the Statute of Frauds, Essentials of a Written Memorandum,
The Effect of the Statute on Contracts within its Scope, The Doctrine of Part Performance,
Evidence Required by the Sale of Goods Act, Consumer Protection Legislation. (xiii.) The
Interpretation of Contracts, The Relationship between Formation and Interpretation of
Contracts, The Interpretation of Express Terms, The Parole Evidence Rule, Implied Terms as a
Method of Interpretation, (xiv.) Privaty of Contract and the Assignment of Contractual Rights,
Privaty of Contract, Novation, Vicarious Performance, Trusts, Exceptions to the Privaty of
Contract Rule, The Nature of an Assignment of Rights, Equitable Assignments, Statutory
Assignments, Notice to the Promisor, The Assignee's Title, Assignments by Operation of Law,
Negotiable Instruments, (xv.) The Discharge of Contracts, The Ways in which a Contract May
Be Discharged, Discharge by Performance, Discharge by Agreement, Discharge by Frustration,
Discharge by Operation of Law, (xvi.) The Effect of Breach, Implications of Breach, How
Breach May Occur, Express Repudiation, One Party Renders Performance Impossible, Failure
of Performance, Possible Criminal Consequences of Breach, The Business Significance of
Breach, (xvii.) Implications of Breach, How Breach May Occur, Express Repudiation, One Party
Renders Performance Impossible, Failure of Performance, Possible Criminal Consequences of
Breach, (xvii.) Remedies of Breach, Types of Remedies, Damages, The Measurement of
Damages, Equitable Remedies, Quantum Meruit, Methods of Enforcing Judgment, (xviii.) The
Contract of Sale: Its Nature and Effect, The Sale of Goods Act, Terms in a Contract of Sale, Title
to Goods, The Bill of Lading, (xix.) The Contract of Sale: Remedies of the Seller, Scope of the
Seller's Liability, Common Law Remedies of the Buyer, Consumer Protection Legislation, (xx.)
Insurance and Guarantee, The Nature of Insurance, Insurance Terminology, Statute Law
Regulating Insurance, Insurance on Business Premises and Other Assets, Insurance on the
Operation of the Business Enterprise, Insurance for Employees, The Need for Complete
Insurance Protection, Special Aspects of the Contract of Insurance, Co-Insurance, The
Guarantee, (xxi.) Bailment, The nature of Bailment, Liability of a Bailee, Remedies of a Bailee
for the Value of Services Rendered, Storage and Safekeeping, Work on a Chattel,
Transportation, Hotelkeepers or Innkeepers, Pledge or Pawn, Hire or use of a Chattel, Finders,
(xxii.) Principal and Agent, The Nature of Agency, The Ways in which an Agency Relationship
Can Be Established, (xxiii) The Contract of Employment, Development of the Law Governing
Employment, Relationship of Master and Servant, The Employer's Liability, Notice of
Termination of Individual Employment Contracts, Grounds for Dismissal without Notice,
Wrongful Dismissal, Employee Welfare Legislation, Collective Bargaining, Labor Disputes,
Implications of the Collective Agreement for the Individual Employee, The Legal Status of
Trade Unions. (xxiv) Negotiable Instruments: Their Nature, Uses, and Enforcement,
Development, Governing Legislation, Negotiable Instruments as Personal Property, Types and
Uses of Negotiable Instruments, Prerequisites for Liability, Meaning and Essentials of

Negotiability, The Legal Significance of an Instrument that is Not Negotiable, Methods of
Negotiation, Endorsement, The Liability of Endorser, The Liability of a Drawer, Notice of
Dishonor, Liability of the Transferor by Delivery, Liability of the Acceptor and Maker, The
Statute of Limitations, The Holder in Due Course, The Meaning of Defenses, Mere Personal
Defenses, Defect of Title Defenses, Real Defenses, Consumer Bills and Notes, Future
Developments, (xxv.) Intellectual Property, The Nature of Intellectual Property, Forms of
Intellectual Property, Trademarks, Copyright, Patents, Industrial Designs, Confidential
Information, Trade Secrets, and Know-how, Technological Change and Intellectual Property
Law, (xxvi.) Interests in Land and Their Transfer, The Nature of Interests in Land, Estates in
Time, Interests Less than Estates, Adverse Possession, The Transfer of Interests in Land, The
Recording of Interests in Land, (xxvii.) Landlord and Tenant, The Nature of the Relationship,
Classes of Tenancies, Covenants, Remedies for Breach of Covenant, Termination and Renewal
of a Tenancy, Fixtures, Oral Leases, Transfer of the Landlord's Interest, Leasebacks,
Residential Tenancies, (xxviii.) Mortgages of Land, The Concept of the Mortgage, The
Development of Mortgage Law, Rights of the Mortgage and Mortgagee and Mortgager
under Common Law and Equity, The Mortgagee's Remedy of Sale upon Default, Sale by a
Mortgagor of His or Her Interest, Second Mortgages, Mortgagee's Rights Compared with
Rights of Other Creditors, The Mortgage as a Contract and as a Transfer of an Interest in
Land, Provincial Variations, A Typical Real Estate Transaction, (xxix.) Partnership, The
Partnership Act, The Nature of Partnership, The Relation of Partners to One Another,
Termination of Partnership, The Partnership Agreement,Registration of Partnerships, Limited
Partnership, (xxx.) The nature of a Corporation and its Composition, The Nature of a
Corporation, The Significance of a Separate Corporate Existence, Limitations on Separate
Corporate Existence, Methods of Incorporation, Broadly Held and Closely Held Corporations,
The Joint Venture or Consortium, The Constitution of a Corporation, Nature of Corporate
Securities, (xxxi.) Management and Operations of a Corporation, Liability for Acts of its
Agents, Duties of Directors, Duties of Promoters, Rights of Shareholders, The Protection of
Minority Shareholders, Protection of Creditors, Securities Legislation, Corporate
Reorganization, Mergers, and Winding Up, (xxxii) Legal Devices for Securing Credit, Secured
Transactions, Conditional Sales, Chattel Mortgages, Effect of Security Interests on Innocent
Purchasers for Value, Effect of Security Interests on Other Creditors of a Debtor, Floating
Charges, Personal Property Security Legislation, Types of Security for Bank Loans, Bank Credit
Cards, (xxxiii.) Creditors' Rights, Statutory Arrangements for Protection of Creditors, The
Bankruptcy Act, Administration and Settlement of a Bankrupt's Affairs, Inadequacies of the
Bankruptcy Act, Other Methods of Liquidation, Protection of Creditors' Rights in a Bulk Sale,
Mechanics' Liens and Limitations of Creditors, which some of the contents of this course was
covered at the University College of Cape Breton, in the Financial Accounting Course, Business
Organization and Management Course, Corporate research at the Q.C. Law firm Khatter &
Khatter and Banking Laws relevant to Credit communicating with the Accounts Manager of
the Royal Bank of Canada, developing Insurance plans for Companies, working along with a
former Senior Vice-President of Lloyds of London; the largest Insurance Company in the
World, Partnership Laws at the Pierson High School in South Caicos on the recommendation
of the Director of International Studies of the University College of Cape Breton, with
Hospitality Law tutored by a Lecturer from the University of North Carolina, of the United

States of America, who taught part-time at the Turks and Caicos Islands Community College,
while he worked as Legal Receiver for the then Turquoise Reef Resort and Casino.
Communication of the Law aspects of employment, through verbal Communications with the
Immigration Officer, R.J. Leblanc at the Canada Immigration Center of the Ministry of
Employment and Immigration Canada and actual work performed with Ramada Turquoise
Reef Resort and Casino, and with the Club Med Regional Office, at the time located in Nassau
Bahamas, working with the American Embassy, Labor Unions and Employment and
Immigration while in Human Resources working out of this Office. I also underwent
Diplomatic Research at the Attorney General's Office in Grand Turk, Turks and Caicos Islands,
British West Indies, on attachment with the University College of Cape Breton. Throughout my
training, I have obtained a variety of skills tailoring to managing Businesses of a Partnership,
Corporation, and Government, in the Service and Product aspects, dealing from Industrial,
Educational to Technological.
As to my featured focus, I now generate an interest in the Harvard’s MBA program, where I
want to specialize in General Management.
Dr. Larry Lamard Garland MBA, MS, BA, Dipl. Cert.,Old Airport Road, South Caicos, Turks &
Caicos Islands BWI, Telephone: 649-344-3213, Email: larrylamard@yahoo.com or
drlarrylamardgarlandesq@gmail.com
CGA-Caribbean Inc.
Certified General Accountants
Association for the Caribbean
First Floor Old Townhall Building,
Cheapside, St. Michael BB11142 Barbados
Reference: University transfer of credit
Specialized work with an International body while employed by the Government of the Turks
and Caicos islands Government, included performance of supervised work with the
Aeronautical Flight Information Services (AIS) Office, such as filing Flight Plans, through the
use of the Aeronautical Fixed Telecommunications Network, preparation of Notams, Airacs
and Aeronautical Information Publications (AIP) obtaining Meteorological Information from
the Met Office involving calculating Relative Humidity and Dew Point, via reference to the
Wet Bulb and Dry Bulb temperature, Wind Speed and Direction, by use of the Wind Sock,
Winds Aloft, High and Low Pressure Systems, including analysis of Cold Fronts, Upper Level
Troughs, study of the Corioiles Force, Jet Streams, Barometric pressures, Systems, including
Hurricanes, usage of Metar Codes, Cloud Sky interpretation in the form of Octaves and Cloud
Description and Sea Tides Highs and Lows, and collecting, collating, editing and discriminating
Aeronautical Information for the smooth flow of Air Traffic Services and also worked in the
Adams Air Traffic Control Tower managing small medium and heavy aircraft. eg. Piper
Navajo, Cherokee, Aztec, Seneca, Cheyenne, Mojave, Chieftain, Panther, Cessena, 150’s,
182’2, 206’s, 210’s, 340’s, 401’s, 402’s, 414’s, 421’s, 441’s, 442’s, 500’s 501,s, Gates Learjets

24, 25, 35, 36, 55, Boeing 707, 727, 737, 747, Mcdonald Douglas DC -3, -9, -10, -6, -7, - 4, -8,
MD-80, Lockheed Tristar (L1011), Hercules L 400, Dehaviland Dash Series, Gulfstreams (G4),
Sabreliners, WestWinds, Mooneys, Malibu, Trinidadiar and other Commercial, Executive and
Sports Aircraft, under Air Traffic Management Supervision, also managing the Ground
movements on the Apron, taxiway and Runways, in addition monitored the work activities of
the Terminal radar Approach Controllers, whom manages Airspace with an Upper Level of
20,000 feet relative to ICAO Standard Atmospheric Pressure 29.92 inches for IFR Flights
utilizing longitudinal, Lateral, vertical and horizontal separations, providing Radar Vectors,
monitoring by way of Radar Screen, receiving the transponder codes identifying the aircraft’s
position and altitude through the signals received from the secondary surveillance radar,
within the School yard of Barbados School of Air Traffic Services. At this school I underwent
training in the Management of the Terminal Control Area, in the discipline of Air Traffic
Control, Non-Radar Approach, Area, Aerodrome, Ground Control, Flight Data, and Air Traffic
Control Coordination, supervised by my Instructors, and Air Traffic Control Supervisors. I also
worked in South Caicos Control Tower, as an Air Traffic Controller Assistant, within the
Aerodrome Control Tower, Licensed by the Civil Aviation Department of the Turks and Caicos
Islands, British Government as an Aeronautical Flight Information Service Officer Air Traffic
Control (AFISO) Serial # DCA-15, with the Certificate rating for South Caicos Control Tower,
with added experience in the Instrument Flight rating working with Grand Turk Approach
Control and Miami Air Route Traffic Control Center, which my position allowed me to work
unsupervised in the Tower, reporting to the Deputy Director of the Civil Aviation Department
responsible for Operations. The Operations allowed me to work with Miami Center whom
Area, Control, extends over Cuba, Haiti, Dominican Republic, Turks and Caicos, Bahamas,
Cayman Islands and Jamaica.

Dr. Larry Lamard Garland PhD MBA MS BA (Professional) Dipl. - Hospitality Management - Rooms
Division Management/Info. Tech, Cert. - Hotel Management Training, Air Traffic Controller Training,
Human Resources Management Certificate Club Med Employment (Professional),Old Airport Road,
South Caicos, Turks and Caicos Islands, Telephone: 649-431-0110, Turks & Caicos Islands
Government South Caicos(Aerodrome/Area/Approach), Email: larrylamard@yahoo.com or
drlarrylamardgarlandesq@gmail.com
Employment Application
Dear Sir/Madam:
I am Larry Lamard Garland; a Doctorate Degree Accountant, kindly asking your recommendation for
the position of Assistant Manager/Accountant with the East Bay Hotel in South Caicos, Turks and
Caicos Islands, presuming operations in June of this year 2015. I am currently training to qualify in the
Certified General Accountant (CGA) Association program for the Caribbean, merging with other
entities, being the Canadian Institute of Chartered Accountants, the Certified Management
Accountants Association of Canada, programming towards the Chartered Professional Accountant’s
Association of the Caribbean. This program is a professional program designed to graduate the best.
This program interest my justified focus of promotion of businesses to satisfy economic development,
producing changes as to the training prospect of managing all of our people’s needs, targeting the
atmosphere to generate more jobs.
Designated with this program arise my Aviation Management training, Certified and trained as an Air
Traffic Controller, with Tourism and Hospitality Management training, gaining International working
experience in the Bahamas with Club Med Bahamas Limited in the definitive area of Human Resources
Management and Accounting.
During my experience with the Civil Aviation Department of the Turks and Caicos Islands Government,
I worked in Barbados, trained as an Air Traffic Controller. While there I was managing billions of
dollars of equipment and thousands of lives in the profiled areas of Aerodrome Control, Ground
Control and Approach/Area Control in an airspace with 20,000 feet AGL, under professional
supervision, which in addition I performed as an Aeronautical Flight Information Service Officer, in
which the position I assumed during my employment transfer from South Caicos Tower.

As my management experience equal the area subsiding my initial experience as an air traffic
controller, I became detail oriented, allowing the pursuit of career profession tailored to my
professional development. As a hotel manager I rose to the highest degree of excellence thus with the
stimulus atmosphere enabling me to manage and understand people.
The CGA program is a professional accounting, financial, computer and management program that
will work to target the selection of ideas, cases and other sources, in this professional world of
business.
The CGA program has high academic and professional standards and allows a maximum of three years
to complete the work internships satisfying the professional, foundational grounding in the basic,
advance and professional stage of the program. Bearing the professions international exposure and
covering many regional territories, I am sure that I will find employment in my desired areas of choice
being that of a Finance/Accounting Manager for the desired Company that employ me, thus where my
initial registration allowed me to complete the program in 10 years, now having 6 more years
remaining.
The CGA can be studied on-line, or selected courses correlated can manage to fulfill the desired focus
of the various subject areas. The CGA is a standard body, fulfilling the role for academics, training and
professionals, allowing one to sit in their own home or can be anywhere around the world with this
special on-line delivery program.
As an Accountant, trained and worked as a Cost Controller, I worked as a Management Trainee with
Ramada Management at their Turquoise Reef Resort, then situated in Providenciales, Turks and
Caicos Islands. In this program, I followed training in Rooms Division, Food and Beverage, Financial
Management and Human Resources Management. While there I completed intense in-house training
supervised by the Director of Human Resources, Ramada North America Caribbean Region, whom
interviewed me and was satisfied with my progress in this Management program.
I also underwent formal training in Canada at the Cape Breton University which trained me in
numerous disciplines. I also worked as a bartender for three years which allowed me to use my
Accounting experience to focus on product prices and cash sales.
I worked with Club Med in Nassau Bahamas at their Paradise Island Village as an Assistant
Administrative Personnel Manager. As Manager I was under the supervision of the Regional Director
for Club Med North America, Latin America Caribbean Region. My Office duties involved hiring, firing,
suspending, reconciliations, payroll, communication with the Labour Union, Immigration Department
of Nassau, and coordination with United States immigration personnel for Visas and work permit
approvals.
As a feature of my Education/Training, I am interested in employment with your Organization, to
obtain the required experience of the Certified General Accountants Association of the Caribbean to
qualify as a Chartered Professional Accountant, with professional and general management exposure
with you obtaining quality knowledge to assist in the Management area of your Business.

Summary
My name is Larry Lamard Garland, a 45 year old Male, residing in South Caicos, investing my time and interest in the
focusable development of people. Since my 15 year residence, after my Providenciales experience, I managed a Hotel,
wrote and published books and trained personnel in the areas of Computer Applications.
Career Objective
To acquire a job with your organization, with concentration on training to become a Chartered Professional
Accountant of CPA-Caribbean with additional teaching instruction, allowing me to develop my supervisory skills,
specializing in the areas of Corporate Executive Management.
Seaview Marina, supervised by the Turks and Caicos Islands Tourist Board:
Assistant Manager to the CEO
2000 – 2010 I currently operate as an independent consultant, working with clients providing the services of Computer
Repair, Computer Programming. In addition, I work on Accounting, related issues as associated with the Certified
General Accountants Association for the Caribbean. My role as Assistant to the Chief Executive Officer for Ocean and
Beach Resort allowed me to manage the entity at a Senior Executive Level, with job Responsibilities as Rooms Division
Management and Accounting, during the period
Accountant,
1990-2006 The above company provided me employment as an Accountant, with general coverage of Accounting at
the Foundational level, supervised by the Company’s CFO. Under PPC Limited License I worked with other employers,
within the Management of Operations and Finance, associated with University Training and the Turks and Caicos
Government. PPC’s Managers are highly trained Accounting and Finance Professionals whom with my work
association provided me very professional experience for the 16 year duration under supervision, which involved a ten
year attachment with Coopers & Lybrand, in the Certified General Accountant’s Association of Canada, working in the
areas of Financial Accounting and Managerial Macro Economics.
Turks & Caicos Islands Government, Civil Aviation Department
Junior Air Traffic Controller 1987 – 1989, Certified by the Turks and Caicos Islands Civil Aviation Department, for South
Caicos Air Traffic Control Tower; I managed traffic within a flight information region, under the supervision of the
Approach Controller managing the Terminal Management Area for the Airspace, which after transfer to Barbados, I
trained with the Barbados Civil Aviation’s School of Air Traffic Services, providing a Safe, Orderly, Expeditious and
Efficient flow of Air Traffic providing Aeronautical Information Services, Aerodrome Control, Ground Control, and
Approach/Area Control Certified in these areas, which involved management of a Runway being 11,000 feet, Airspace
Upper Limit to 20,000 feet AGL, with supervised experience in South Caicos Tower, coordinated by Miami Air Route
Traffic Control Center, providing Separations for climbing and descending and en-route aircraft. Since 1998, I have
been in Communication with Miami Air Route Traffic Control Center, understudy program; being trained by Columbus
University, Certifying in 2006 with a Master of Aviation Management Degree. My duties also involved preparation of
Statistics, Met Observations, Flight Plan processing, collecting Landing and Parking Fees, while also preparing bills for
the various designated customers, processing Receipts, updating the General Journal and other Reports, also

coordinating with the Search & Rescue Services, Police, Medical, Customs and Immigration Department in the relevant
duties of service, reporting to the Civil Aviation Department Directors.
During my Air Traffic Controller experience, I travelled locally on my days off, having security access to fly with TCNA; a
schedule Airline Company, that at the time flew Aztecs, Navajos, Cessenas and British Norman Islanders and Tri-
Islanders; I flying co-pilot on these varied occasions. Prior to this experience, I underwent Aircraft Maintenance
experience training on Continental and Lycoming engines.
EDUCATION
TCI Community College
1998-1999 – ACCA part 1 – Foundation Accounting and Management Accounting & Systems Management, supervisor ,
PPC Limited, 1996 -1997 – Hospitality Studies, supervisor , Club Med Bahamas Limited, while working in the Bahamas,
my program was coordinated by University of the West Indies, Nassau Campus, The center for Hospitality and Tourism
Management, where I sat exams, graduating in 1997.
University of Cape Breton
1992-1994 – Hospitality Administration, supervisor Ramada; while working at this University contracted with the
Canadian International Development Agency; a Business Sector of the Canadian Government, I was trained by a
Chartered Managerial Accountant, whose former place of work was the Canadian Government’s Revenue Canada,
whom Managed a portfolio of trillions of Dollars incoming to this Canadian Government’s Treasury, which his name is
Cameron McKinnon.
Clement Howell High School, Blue Hills, Providenciales, Turks & Caicos Islands, 1989 – 1990
Studied at this school, formerly Provo High School/Provo Evening Institute, training in the areas of Science and
Technology, subjects being GCE Advance Level Accounting Economics and GCE Ordinary Level English and
Mathematics, under the supervision of Ms. Angela Andrews, former Principal.
Pierson High School. South Caicos, Turks and Caicos Islands 1981-1986
Completed five years of Academic Training, in the defined areas below, graduating with a General Diploma:
Σ Mathemetics
Σ Book-keeping
Σ History
Σ Biology
Σ Chemistry
Σ Industrial Arts
Σ Technical Drawing
Σ Spanish
Σ English Language
Σ English Literature
Σ Religious Education
Σ Physics
Σ Physical Education
Σ Typing
Σ Geography
Computer On-line Training
Robert Hamill CMA
I worked training with PPC’s Vice-President of Finance, in the areas of professional Accounting at the level detailing
Audit and Information Systems Management, coordinated by David Wilson the Director of School for Field Stuides,
while he was working in South Caicos.
Columbus University
2012 – Present Columbus University’s Post Graduate Degree in Finance
2007 – Post Graduate Degree in Accounting, Doctoral Degree Graduate
2006 – Graduate Degree in Aviation Management, Master of Science Graduate
2003 – Undergraduate Degree in Hotel, Restaurant and Tourism, Bachelor of Business Administration Graduate

Management Experience
Club Med
1995-2000 –My employment engaged me in the defined position as Assistant Administrative Personnel Manager,
working under the office, Club Med Bahamas limited, with general experience gained in Nassau, Paradise Island and
San Salvador, also worked in the Finance Office of Club Med Turkoise and within the operations of the Food and
Beverage areas.
Allegro Resorts
1999-2000 – As I included work experience at this organization on the representation of Club Med’s Regional Office
Staff, I worked in the Company’s Warehouse, operating Cost Control procedures and Purchase distribution. While at
this Organization I the owner of my Company; a registered Corporation, I performed external work, on-line generating
Tourism interest, by communicating with Airline Charter Companies and Travel Tour Operators(Wholesale)
Ramada Turquoise Reef Resort & Casino
1990 – 1992 – Employed as a Management trainee I worked under Human Resource Supervision, training in the areas
of Rooms Division Management, Marketing Management, Financial Management, Food & Beverage Management
and Human Resources Management; training conducted in-house, with experience thereafter as the Company’s
Assistant Food and Beverage Cost Controller, returning from University in 1994, worked as an intern, in the areas of
the Front Desk and Human Resources.
Membership Professions & Licenses
 Σ Air Operations License,
with facility rating as
Aeronautical
Flight Information
Services Officer, serial #
DCA-15,
 Σ Member of the
Institute of Legal
Executives,
 Σ Commercial Fishing
License
 Σ Member of Hallmark
Trust
 Σ Member of the
Methodist Church,
 Σ Student member of the
Association of Certified
Chartered
Accountants
 Σ Student member of the
Certified General
Accountant’s
Association of Canada
Dr. Larry Lamard Garland PhD MBA MS BA (Professional) Dipl. - Hospitality Management - Rooms Division
Management/Info. Tech, Cert. - Hotel Management Training, Air Traffic Controller Training, Human Resources
Management Certificate Club Med Employment (Professional),Old Airport Road, South Caicos, Turks and Caicos
Islands, Telephone: 649-431-0110
Email: larrylamard@yahoo.com or drlarrylamardgarlandesq@gmail.com
References
Shannon O’Brien, Faculty Advisor, Columbus University, Picayune Ms. USA, Email: sobrien@columbusu.com

Dr. Larry Lamard Garland PhD MBA MS BA (Professional) Dipl. - Hospitality Management - Rooms Division
Management/Info. Tech, Cert. - Hotel Management Training, Air Traffic Controller Training, Human Resources
Management Certificate Club Med Employment (Professional),Old Airport Road, South Caicos, Turks and Caicos
Islands, Telephone: 649-431-0110, Turks & Caicos Islands Government South Caicos(Aerodrome/Area/Approach),
Email: larrylamard@yahoo.com or drlarrylamardgarlandesq@gmail.com
9th
April, 2015
As I am the authorizing officer representing Columbus University, a Graduate Professional Training Institution, providing
transcript employment records for recipients training and working with this organization, I Managing Director Certify Dr.
Larry Lamard Garland for the work provided by our previous organization Civil Aviation Department of the Turks and Caicos
Islands Government.
Mr. Garland was accepted by our organization in May of 1987, and completed his experience in June of 1989.
The following is provided as an assessment of his experience:
Work assessment
Air Traffic Control Aerodrome A
Air Traffic Control Approach/Area B
Meteorology A
Aircraft & Aerodynamics A
Aircraft Engineering Powerplant B
Accounting Basic A
Accounting Intermediate A
Supervision Intermediate A
The experience generated through our organization represents operation at an intermediate level, Air Traffic Management
Level 2, which outlines Mr. Garland as a Junior Manager, under supervision by this department as a prelude to assuming an
Airport Manager role at any of our Airports to the level category 8 with ultimate challenge to assume an Assistant Director
– Operations to myself.
Seal, this day 10th
of April, 2015
CIVIL AVIATION MANAGEMENT

PRACTICAL EXPERIENCE ASSESSMENT QUESTIONNAIRE
The CGA Program of Professional Studies
The Certified General Accountants Association of Canada (CGA-Canada) is a nationally recognized
professional association representing over 62,000 members and students. Certified members of the
Association have achieved and continue to maintain rigorous standards of professional competency, are bound
to a uniform standard of ethics and conduct, and are entitled to use the designation ‘CGA’.
CGA-Canada is a full and active partner of the International Federation Accountants Council (IFAC), the
international standards setting organization in auditing, education, ethics, and public sector financial
accounting. The CGA Program of Professional Studies is the leading educator of financial managers in
Canada and is well established in China, Hong Kong, Bermuda, and the nations of the Caribbean. The CGA
program delivers a dynamic, in-depth, and comprehensive curriculum that incorporates the advanced
competencies of financial management education. The program facilitates an innovative blend of interactive
and independent learning, complemented with concurrent practical experience. National course development
and examinations ensure uniform high standards wherever the program is delivered.
The Practical Experience Requirement
As an integral component of their professional preparation, CGA students must demonstrate their ability to
apply the knowledge, skills and competencies gained from their formal education to a workplace environment.
Students are expected to assume successively higher levels of financial management responsibilities as they
advance to the certification level of CGA’s Program of Professional Studies. For certification, students must
satisfy the Association that they have progressed to an employment position(s) that requires a well-rounded
knowledge of, and a professional level of responsibility in, such areas as accounting, finance, audit, taxation,
strategic planning, and the management of knowledge, human resources, projects, and other organizational
resources. Students not achieving the prescribed competencies will have their certification delayed.
How to Complete the Practical Experience Assessment Questionnaire
(PEAQ)
The PEAQ has been designed to enable the CGA Association to effectively evaluate the competencies that a
CGA student has experienced as they progress towards full professional certification.
To complete the PEAQ a student must:
 Provide their profile details in Part 1.
STUDENT NAME: Dr. Larry
Lamard Garland
STUDENT ID NUMBER:8018418

 In Part 2, provide details of their employment.
o Use a separate form for each current employer.
o Use a separate form to cover all previous employment prior to the current employer, unless this
information has been previously submitted to the Association.
 For Part 3, detail and assess the financial management related competencies (both current and past)
achieved in the employment position being reporting on.
 Date and sign the PEAQ at the end of Part 3.
 Have Employer complete Part 4 – validating the information reported in Parts 1, 2 and 3, providing
appropriate comments as requested, and dating and signing off at the end of Part 4.
 Retain a copy and submit the completed PEAQ to the CGA office for assessment.

PART 1: MY PROFILE (to be completed by all students)
1. Student number 8018418
2. Surname GARLAND _ First name LARRY Middle Name LAMARD
4. Phone (business):1-649-344-3213 e-mail: drlarrylamardgarlandesq@gmail.com
5. Courses registered for, this academic year:
Session 1 _ Session 2 Session 3 Session 4
6. Anticipated year of program completion 2016
PART 2: EMPLOYMENT INFORMATION (to be completed by all students)
1. Employment status:
Full-time Part-time Contract/Term, expected duration:
Self-employed* Unemployed**
* Some CGA Associations do not permit students to be self-employed in public practice; students should
confirm with the Association where they reside if there are any restrictions. Experience from self-employment
in other businesses may be acceptable but must be independently verified (eg. external auditor; CGA practice
reviewer; etc.).
**If you are not currently employed, but have previously been employed in an accounting related position(s)
and your employment has not been verified by the CGA Association before, complete this questionnaire and
classify your experience as “past”. If possible, have your former employer complete Part 4 – validating the
information reported in Parts I, 2 & 3, providing appropriate comments as requested, and signing off.

2. Employer:
a) Employer Name Dr. Larry Lamard Garland
b) Employer Address Old Airport Road, South Caicos, Turks and Caicos Islands
c) Type of Industry 3A Self Employed (pull down menu of codes)
d) Nature of business Financial Services/Computer Repair
e) Approximate total annual revenue $24,000.00
f) Number of employees in organization: Total 2
Your department 1
$20,001-$25,000 $25,001-$30,000 $30,001-$35,000 $35,001-$40,000
$40,001-$45,000 $45,001-$50,000 $50,001-$55,000 $55,001-$60,000 $60,001-$65,000
$65,001-$70,000 $75,001-$80,000 $85,000-$90,000 >$90,000

PART 3: PRACTICAL EXPERIENCE INFORMATION (to be completed by all students and verified by
employer)
The primary purposes of the Practical Experience Assessment Questionnaire, are to determine whether a
student has achieved the competencies required to meet the CGA program practical experience standard for
certification and as well, to provide guidance to students in determining their progress towards meeting this
standard. The assessment process includes both quantitative and qualitative analyses of the information
provided by a student in their completed Practical Experience Assessment Questionnaire.
From a quantitative perspective, the questionnaire scores the student against established competency
benchmarks. The qualitative review ensures a student has demonstrated all the essential core competencies
and as well, flags any potential concerns that may require further investigation. For borderline assessments, a
review of the entire PEAQ submission may identify competencies not given appropriate credit by the
quantitative analysis.
The Association reserves the right to audit all experiences claimed by
the student and verified by their employer.
PART 3A: FOUNDATION EXPERIENCE
Foundation experience prepares students with the competencies that are normally prerequisite for advancing
to professional level responsibilities. Students’ foundation competencies typically range from entry level
accounting related activities that may often be technical and routine in nature (e.g. A/P, A/R, bank
reconciliations), to intermediate level positions that may increasingly rely upon higher order abilities –
analytical, forecasting, planning, decision-making, and communication responsibilities.
For each area listed in PART 3A, select the competencies that you have performed in support of that area.
Please check the appropriate column(s) to indicate whether the competency is past (P), current (C) or both
past and current. Competencies gained since the last time you submitted a PEAQ should be categorized as
“Current”, while any competency previously assessed on a prior PEAQ should be classified as “Past”. (clarify
definition of current and past) For those competencies that you have not had experience with, simply leave
them blank. You may wish to seek your supervisor’s advice for assessing any items that you may be unsure of.
1. Financial Accounting & Reporting
a) Accounting cycle
P C Foundation Competency Statements
P C Understands the total accounting cycle and provides a map or chart
of accounts for direction in arrangement of accounts (e.g. prepare
chart of account).
P C Analyzes transactions in preparation for journalizing entries (e.g.
perform transaction analysis).

P C Journalizes entries for transactions from analysis of information
indicating appropriate accounts to be debited and credited with
related amounts involved, giving a short description of transaction
(e.g. journalizes transaction and events).
P C Accurately posts (enters) journalized amounts in correct ledger
accounts (e.g. posts to ledger accounts).
P C Creates a work sheet (working papers) to enable accounts balances
to be worked through to financial statement accounts (e.g. prepare a
work sheet).
P C Prepares relevant accounts from ledger to form a trial balance of the
existing account balances.
P C Prepares balances of credits and debits (e.g. prepare unadjusted
trial).
P C Analyzes relevant nominal accounts to determine necessary
adjustments to be made to real accounts to ensure correct year-end
balances for financial statements (e.g. prepare adjusting entries).
P C Prepares adjustments for real accounts and completes the adjusted
trial balance to be used for completion of the financial statements,
ensuring that columns balance.
P C Prepares account balances from the net of debits and credits in
appropriate column of Income statement (e.g. prepare trial balance).
P C Transfers from trial balance appropriate amounts to create Income
Statement and Balance sheet.
P C Prepares Retained Earnings Statement, if required.
P C Prepares the proprietorship’s owner’s equity and for partnership’s
partners’ capital accounts (e.g. prepare financial statements).
P C Prepares reversing journal entries to eliminate nominal account
balances subsequent to completion of financial statements (e.g.
prepare reversing entries).
b) Cash
P C Evaluates process for handling cash and ensures security. Ensures
accurate recording of cash receipts (e.g. record of cash receipts).
P C Evaluates process for making cash disbursements and ensures
security. Ensures accurate recording of cash disbursements (e.g.
record of cash disbursements).
P C Evaluates process for preparation of bank reconciliations and
ensures bank balance and adjusted cash account balance are equal
(e.g. prepare bank reconciliation).
P C Prepares cash flow projections for the coming year indicating
amounts of cash required each month to meet transactions need
(e.g. prepare cash flow projections).
Evaluates handling of petty cash and appropriate recording of all
P C amounts ensuring receipts or memos for all amounts paid (e.g.
handling of petty cash).
P C Prepares a cash flow statement showing flow of cash during the
year for Operating, Investing and Financing operations (e.g. prepare
Statement of Cash Flows).
c) Accounts Receivable
P C Accurately maintains a customer sub-ledger of accounts receivable
and ensures balancing amount with controlling account in the
general ledger. (e.g. maintain customer sub-ledger).

P C Approves credit limits for firm’s customers, under the mandate and
terms given by management, (e.g. approve credit limits).
P C Verifies invoices and ensures accurate recording of accounts
receivable in appropriate accounts (e.g. record invoices).
P C Oversee the collection of outstanding amounts on accounts
receivable within specified credit limits. Keeps management
informed of current status of accounts (e.g. collect outstanding
accounts).
P C Maintains bad debt expense account and ensures accurate and
timely entries are posted to the account (e.g. account for bad debt
expense).
P C Responsible for preparation of accurate compilation of customers’
statements and timely dispatch to customers (e.g. prepare
customers’ statements).
P C Prepares an aged analysis of accounts receivable for management,
highlighting items of concern accompanied by appropriate
explanations (e.g. prepare aged analysis).
d) Inventory
P C Understands and is able to initiate and maintain a secure, perpetual
inventory system (e.g. maintain a perpetual system).
P C Understands and is able to initiate and maintain a secure, periodic
inventory system (e.g. maintain a periodic system).
P C Is fully conversant with the four methods of determining inventory
costs – specific identification, weighted average, first-in, first out,
and last in, first out. Assigns costs to inventory items as directed by
management (e.g. assign costs to inventory items).
P C Applies the lower of cost or market rule and applies market value
when market is lower than cost (e.g. apply at lower of cost or
market).
P C Understands the three methods for estimating inventories and
chooses and applies most appropriate for firm with management
approval (e.g. estimate inventories – account for/reconcile physical
count, use gross margin/retail inventory).
e) Investments
P C Ensures that short-term investments are recorded accurately, are in
accord with GAAP, each one is recorded separately, and each is
accompanied by full details (e.g. record short-term investments in
equity securities).
P C
Ensures that long-term investments are recorded accurately, are in
accord with GAAP, each security is recorded separately, and each is
accompanied by full details (e.g. record long-term investments in
equity securities).
P C Ensures accurate recording debt securities, is recorded separately,
is in accord with GAAP requirements, and is accompanied by full
details (e.g. record investments in debt securities, such as
government treasury bills).
f) Prepaid Expenses
P C Ensures that all prepaid expenses are accurately recorded (e.g.
records prepaid expense such as insurance premium, rent).

g) Capital Assets
P C Examines all documents related to acquisition of capital assets and
carefully determines acquisition cost, considering discounts and
additions to cost (e.g. measure and record acquisition cost).
P C Evaluates the four methods of amortization allowed by GAAP,
straight line, units of production, sum-of-the years’ digit or sinking
fund method, and applies most appropriate method for each class of
tangible capital asset, with approval of management (e.g. determine
and apply methods of amortization).
P C Verifies all documents relating to repairs to, betterment of, and
maintenance of capital assets and accurately records amount in
appropriate accounts (e.g. record repairs, betterments and
maintenance).
P C Verifies all documents related to volume extraction of tones mined,
barrels pumped or board feet of timber harvested and records
appropriate depletion amounts (e.g. record depletion of natural
resources).
P C Verifies appropriate estimates from expert sources to record
amortization or writing down of intangibles. Generally uses straight-
line method and limits write-off to within GAAP requirement of 40
years. Ensures goodwill and long-lived intangibles are subject to
impairment write-off (e.g. record amortization of intangibles).
P C Verifies all documents re disposal, exchange and retirement of
capital assets and records amounts in appropriate accounts (e.g.
record disposals, exchanges and retirements).
P C Utilizes ratios to determine efficiency of assets and prepares
information for management and financial statements (e.g. evaluate
assets efficiency by ratios of total asset turnover /return on total
assets).
h) Accounts Payable
P C Accurately maintains a vendor sub-ledger of accounts payable and
ensures balancing amount with controlling account in the general
ledger. Ensures security of system (e.g. maintain vendor sub-
ledger).
P C Verifies vouchers and charges from source documents, approves on
authority from management, and accurately records amounts (e.g.
approve/record vouchers and charges).
P C
Arranges for timely distribution of vouchers to creditors (e.g. pay
outstanding accounts).
P C Prepares reconciliation of vendor accounts in accounts payable
ledger with outstanding amounts owing (e.g. prepare vendor
reconciliations).
i) Current Liabilities
P C Verifies and records bank overdrafts from bank reconciliation and
verifies and records bank demand loan(s) (e.g. record bank
overdrafts and demand loans).
P C Verifies accrued liabilities from source documents and accurately
records amounts in appropriate accounts (e.g. record accrued
liabilities).

P C Verifies payroll liabilities from source documents and accurately
records amounts in payroll account(s) (e.g. record payroll liabilities).
P C Verifies deferred revenues from source documents and accurately
records amounts in appropriate accounts (e.g. record deferred
revenues).
P C Verifies income taxes payable from source documents and
accurately records in income taxes payable account (e.g. record
income taxes payable).
P C Verifies method of calculation and calculation from source
documents of estimated liabilities and accurately records in
appropriate account (e.g. record estimated liabilities).
j) Long-Term Liabilities
P C Verifies, records and explains contracts, other agreements and
source documents for debentures, mortgages and loans (e.g.
records debentures, mortgages and loans).
P C Verifies, records and explains contracts, other agreements and
source documents for convertible bond issue(s) (e.g. record
convertible bonds).
P C Verifies, records, and explains contracts, other agreements and
source documents for bond issue(s) (e.g. record serial bonds).
P C Verifies, records and explains pension agreements and source
documents for pension plan(s) (e.g. record pension plans).
k) Equity
P C Verifies method of calculation according to written agreement or in
absence of no agreement, the legal division, for partnership
earnings and drawings, with accurate recording and explanation of
partners’ accounts (e.g. calculate and record division of partnership
earnings).
P C Verifies all incorporation documents and minutes of Board of
Directors’ meetings.
P C Arranges accounts for incorporation of information and prepares
necessary related explanations.
P C Records and explains accounts details of each share issue with
appropriate explanatory notes (e.g. account for corporate
organization and issuance of shares).
P
P
C Arranges account(s) for payments of corporate dividends and stock
split(s) according to minutes of Board of Directors, with necessary
explanatory details. Refers to management for approval (e.g.
account for corporate dividends and stock split).
P C Calculates earnings per share according to GAAP and with
management approval records in financial notes (e.g. calculate
earnings per share).
l) Payroll
P C Verifies source documents for each employee and currently
maintains employee records (e.g. maintain employee records).

P C Verifies sources documents for employees’ time worked and
employee required deductions, arranges for preparation of payrolls
with accurate recording of amounts in the payroll account, providing
information for cheque preparation or electronic depositing of funds
(e.g. prepare payrolls).
P C Prepares annual remuneration information for employees’ T4s, T4As
and other information required by management from payroll
account(s) (e.g. prepare annual remuneration paid (T4, T4A, ROE).
2. Management Information Systems
P C Utilizes software applications for analysis and interpretation of data
required by management or others for accounting programs. (e.g.
use software applications for analysis and interpretation of data for
accounting programs).
P C Utilizes software applications for analysis and interpretation of data
required by management or others for spreadsheet programs. (e.g.
spreadsheet programs).
P C Applies software program applications for analysis and analyzes
data required by internal and external auditors (e.g. audit/working
paper programs).
P C Utilizes software applications for production of data as required for
word processing function in organization (e.g. word processing
programs).
P C Utilizes software applications for maintaining, analysis and
interpretation of data required by management or others for
Database management programs (e.g. database management
programs).
P C Utilizes software applications for preparation of presentation
programs for members of the organization as required by
management and others in the organization (e.g. presentation
software programs).
P C Utilizes software applications for tax preparation and tax planning
programs.
3. Taxation
P C Explains from source documents accurately computes employment
income and makes appropriate deductions (e.g. compute
employment income and deductions).
P C Explains from source documents accurately computes business
income and makes appropriate deductions (e.g. compute business
income and deductions).
P C Explains from source documents accurately computes capital cost
allowance and eligible capital property (e.g. compute capital cost
allowance and eligible capital property).
P C Explains from source documents accurately computes income from
property and makes appropriate deductions (e.g. compute income
from property and deductions).
P C Explains from source documents accurately computes capital gains
and losses. Provides any necessary explanations (e.g. compute
capital gains and losses).

P C Explains and advises from source documents and prior
computations accurately prepare tax returns for individuals and
corporations (e.g. prepare tax returns for individuals and
corporations).
P C Computes,verifies, & records amounts collected for GST, HST, and
PST and arranges for reporting and remittance to appropriate
government from source documents (e.g. compute and report GST,
HST, and PST).
4. Auditing (External or Management)
P C Traces and discusses with audit supervisor the balances of assets,
liabilities, payrolls, and revenue and expenses to source documents
(e.g. trace balances to sources documents relating to assets,
liabilities, payrolls, revenue and expenses).
5. Management Accounting
P C Utilizes and explains job order costing to provide predetermined
overhead rates and provides necessary journal entries to record flow
of direct materials, direct labour and manufacturing overhead for job
costing (e.g. perform job order costing).
P C Utilizes and explains process costing to provide record of the flow of
materials, labour and overhead.
P C Computes and explains the equivalent units of production for both
the weighted average method and the FIFO method (e.g. perform
process costing).
P C Understands and calculates and explains inventory costing by direct
costing method (e.g. calculate direct costing inventory).
P C Understands and calculates and explains just-in-time costing for
inventory (e.g. calculate just in time costing inventory).
P C Understand methods of basing sales commissions on sales dollars
or contribution margin. Calculates and explains both methods (e.g.
calculate sales commissions).
6. Financial Management
P C Calculates and explains the components of cost of capital,
composed of costs of debt, preferred shares and common shares
and calculates the weighted average cost of capital (e.g. calculate
the component costs of capital).
P C Understands the process and computes valuation of short-term
securities by present value method using the spreadsheet functions
(e.g. compute valuation of short-term securities).
P C Understands and explains the process and computes the valuation
of bonds by present value analysis, utilizing the spreadsheet
functions (e.g. compute valuation of bonds).
P C Understands and computes after tax returns of preferred shares,
considering price, dividend rate and tax assessment.
P C Understands and computes the valuation of common stocks by the
two fundamental security analysis methods, the present value
method, similar to bond pricing, and the relative valuation method,
using a relative indicator, such as price/earnings ratio (e.g. compute
valuation preferred and/or common shares).
P C Understands and explains the process and computes valuation of
annuities by present and future methods using the spreadsheet
functions (e.g. compute valuation annuities).

P C Understands and explains the process and computes the evaluation
of a leasing project by utilization of the net present value method
and, if necessary, the internal rate of return approach.
PART 3B: PROFESSIONAL EXPERIENCE
To achieve the practical experience standard necessary for CGA certification, students must have advanced to
employment opportunities that require a professional level of responsibility and decision-making. Students
must demonstrate experience and competence in effectively applying the concepts, skills, and judgmental
abilities learned through the CGA program of professional studies and practiced in areas that may include:
 Technical knowledge: areas of Financial Accounting and Reporting, Management Accounting,
Assurance, Finance and Financial Planning, General Business, Information Technology, and Taxation.
 General management: areas of Planning, Allocating and Managing Resources, Measuring and
Monitoring, and Communicating.
 Leadership: areas of Organizational and Strategic Leadership, Team Leadership and Development,
and Staff Coaching and Training.
 Professionalism: areas of Client Focus, Ethics and Trust, Integrative Approach, Problem Solving,
Professional Development, and Professional Self-Evaluation.
In consideration of the profession’s broad scope, students are not expected to have achieved experience in all
of these areas.
For each area listed in PART 3B, identify the competencies that you are able to demonstrate. For each
competency, refer to the tasks listed in Appendix A. Indicate which task(s) you have performed in
demonstration of the competency, by writing in the task letter in the “P” box (for past tasks), or in the “C” box
(for current tasks) beside the competency. Only one task needs to be listed for each competency. Experience
gained since the last time you submitted a PEAQ should be categorized as “Current”, while any experience
previously assessed on a prior PEAQ should be classified as “Past”. You may wish to seek your supervisor’s
advise for assessing any items that you may be unsure of.
PROFESSIONAL EXPERIENCE
1. TECHNICAL COMPETENCIES:
Financial Accounting & Reporting
P C Professional Competency Statements
C
1
Formulates, analyzes, and processes transactions in accordance with
professional standards and policies.
C
2
Researches, evaluates, and advises on the appropriate accounting
treatment for complex transactions.
C 3 Interprets and advises on the organization’s reporting obligations.
C 4 Ensures the reliability of financial information.
C
5
Documents and maintains supporting information for transactions and
events.
C 6 Prepares financial statements appropriate for the users.
C 7 Prepares, analyzes, and interprets financial performance measures.

C
8
Evaluates and advises on accounting policies and procedures in
accordance with professional standards.
C
9
Adapts policies and procedures in accordance with professional
standards.
C 10 Evaluates and advises on financial accounting and related systems.
C 11 Designs financial accounting and related systems.
C
12
Adapts financial accounting systems in response to current and
emerging developments.
Management Accounting
C 1 Assesses and advises on performance measurement requirements.
C
2
Designs, evaluates, and advises on the organization’s performance
measurement system.
C 3 Adapts performance measures.
C
4
Monitors accuracy of performance measures with respect to corporate
strategy and orientation and proposes adjustments, if required.
C
5
Recommends organizational improvements based on results from
performance measurement system.
C 6 Designs and prepares special reports for decision-making purposes.
Assurance
C 1 Evaluates and consults on the organization’s assurance needs.
C 2 Determines the scope of the engagement.
C 3 Determines or advises on whether to accept the engagement.
C 4 Determines the assurance engagement resource requirements.
C
5
Adapts programs or plans in response to new and/or emerging
professional standards.
C
6
Evaluates risks and business issues to determine their impact on the
engagement.
C
7
Identifies, evaluates, and advises on internal control system, and
communicates weaknesses to the appropriate level of the organization.
C
8
Advises on the design and implementation of new or enhanced internal
controls.
C
9
Develops and/or modifies appropriate assurance procedures for an
engagement.
C
10
Executes the assurance program or plan in accordance with
professional standards.
C
11
Analyzes and documents the evidence and results of the assurance
engagement.
C 12 Develops conclusions and prepares an assurance report or letter.
C 13 Develops and advises on a framework for detection of fraud.
Finance and Financial Planning
C 1 Develops and administers budgets.
C 2 Develops financial forecasts and plans.
C 3 Manages cash flow and working capital.
C
4
Identifies, analyzes, and advises on financial instruments to minimize
the financial risk of the issuer, investor, or lender.
C 5 Advises on financing to meet the organization’s goals.
C
6
Advises on the capital structure of the organization to maximize the
organization's value.
C 7 Advises on financial implications of operational strategies.
C 8 Prepares or evaluates business cases or financial proposals.*

C 9 Assesses the value of a business.
C
10
Evaluates and advises on growth strategies of an organization or
individual.
C
11
Evaluates and advises on capital investments, mergers and
acquisitions, or sale of a business.
C
12
Identifies financial risk strategy and challenges in the organization’s
environment.
C 13 Develops and assesses financial benchmarks.
C 14 Assesses or designs a financial risk management strategy.
C
15
Identifies, analyzes, and advises on financial instruments to minimize
risk and their impact on the organization.
C
16
Monitors the financial risk management, and recommends and
implements changes.
General Business
C 1 Develops and prepares business plans.
C
2
Analyzes, advises on, and implements business processes and
functions.
C 3 Advises on business decisions in the context of the legal framework.
C 4 Prepares and advises on contracts structure and enforcement.
C
5
Leads and manages various business systems and process
improvements.
C
6
Recognizes market factors and adapts business decisions to the
context of the organization’s sector and industry.
C
7
Advises on business decisions in the context of larger economic and
geo-political conditions.
C 8 Identifies and analyzes risk factors.
C 9 Implements and advises on measures to mitigate risk.
C 10 Advises on the development of business continuity planning.
C 11 Advises on issues of corporate governance.
Information Technology
C 1 Uses technological tools in the workplace.
C 2 Designs and evaluates financial system platform.
C 3 Aligns IT strategy with the organization’s business plan.
C
4
Identifies organization’s IT needs to meet financial data processing,
control, and reporting requirements.
C 5 Evaluates advances in technology and their impact on the organization.
C
6
Advises on financial implications of IT acquisitions and vendor
selection.
C 7 Advises on the development of IT strategy.
C 8 Advises on the design, development, and implementation of IT projects.
C
9
Makes recommendations to safeguard IT assets so as to ensure
organizational ability to meet business objective.
C 10 Make recommendations and develop IT disaster recovery plan.
Taxation
C 1 Determine taxpayer’s tax liability.
C
2
Determine taxpayer’s taxation and regulatory requirements and
exposure.
C 3 Evaluate tax implications of proposed and completed transactions.
C 4 Ensure compliance with all taxation reporting and filing requirements.
C 5 Analyzes, researches, and advises on tax planning issues.

C 6 Reviews, advises on, and replies to assessments and re-assessments.
C
7
Researches, advises and provides support for objections, appeals, and
litigation.
8 Designs and advises on international tax planning.
2. GENERAL MANAGEMENT:
Planning
C
1
Identifies and evaluates strengths, weaknesses, opportunities, and
threats associated with an organization’s operational and administrative
processes.
C
2
Prepares, analyzes, and advises on strategic information to develop an
organization’s operational plan.
C
3
Articulates the requirements and expected performance of the
organization’s operational plan to the appropriate stakeholders.
C
4
Identifies key steps, milestones, and critical systems that are needed
for the success of changes to business activities, processes, and
operational plans.
Allocating and Managing Resources
C
1
Evaluates and advises on the implications of an organization’s access
to resources.
C
2
Identifies and evaluates the social costs and benefits of securing
resources to meet the organization’s objectives.
C
3
Evaluates and advises on how resource availability affects the
organization’s business functions, processes, and administrative
procedures based on planning.
C
4
Articulates the organization’s resource requirements and implements a
plan for resource allocation.
Measuring and Monitoring
C
1
Evaluates the outcomes of business activities and processes against
objectives and benchmarks, and advises on further action.
C
2
Researches, proposes, and implements models to enhance the
effectiveness of performance measures and standards in relation to an
organization’s strategic plan.
C
3
Coordinates the implementation of performance measures and
standards.
C
4
Establishes performance measurement architecture to ensure that local
performance measures are linked to strategic goals and corporate
objectives.
C
5
Measures, evaluates, and reports on the effects of change on business
activities and processes.
C
6
Designs, evaluates, and reports on internal control systems to ensure
that management information is complete and accurate.
C
7
Conducts business process reviews of existing systems, processes and
controls within the organization.
Communicating
C 1 Expresses and exchanges information in a clear and concise manner.

C
2
Ensures that information is communicated to the appropriate people on
a timely basis.
C
3
Selects an appropriate medium to convey information, ideas, and
results.
C
4
Prepares a wide variety of reports for specific purposes using clear,
communicative, and professional language.
C
5
Listens, encourages feedback, and follows up to ensure that
communications are clearly understood.
C 6 Facilitates resolution between differing viewpoints.
C
7
Maintains positive, productive relationships with clients, stakeholders,
colleagues, supervisors, and staff.
C
8
Structures external communications to project an appropriate corporate
image.
C
9
Ensures confidentiality with respect to organizational or client
information and data.
3. LEADERSHIP:
Organizational and Strategic Leadership
C 1 Contributes to the organization’s strategic planning initiatives.
C
2
Assumes leadership at the appropriate phases of planning, action, and
evaluation.
C
3
Recognizes and takes action on opportunities to combine professional
resources through partnering arrangements.
C 4 Contributes to development of organizational vision and mission.
C 5 Implements and manages change in the organization.
Team Leadership and Development
C 1 Leads team members to sustain and enhance the organization’s vision.
C 2 Builds and motivates high-performance teams to achieve goals.
C
3
Delegates work and supervises staff, to maximize individual strengths
and develop team members.
C
4
Invites and accepts constructive input and feedback from team
members.
C
5
Alerts others to the need for specific changes in the way things are
done.
C 6 Manages stress within the team.
Staff Coaching and Training
C
1
Provides guidance, direction, and motivation when assigning tasks or
assisting staff.
C
2
Ensures that all staff have clearly defined job descriptions, goals, and
objectives to ensure that all are aware of their duties and have a basis
for evaluation.
C
3
Evaluates staff performance and provides constructive feedback to
enable staff to achieve their potential.
C
4
Provides career planning and coaching resources to help prepare staff
for future opportunities in the organization.
C
5
Encourages staff contribution of ideas to improve systems and work
environments.
C 6 Advises on managing performance.
4. PROFESSIONALISM:

Client Focus
C
1
Anticipates and meets the needs and expectations of internal and
external clients.
C
2
Applies client focus, recognizing and observing the need for
independence and objectivity.
C
3
Represents clients’ interests when changes are proposed to standards
and regulations.
Ethics and Trust
C 1 Applies professional ethical standards.
C 2 Exercises consistently high level of professional judgment.
C 3 Protects the public interest.
C 4 Plans and exercises due diligence.
C
5
Assesses and advises on the organization’s policy on privacy of
personal and corporate information.
C 6 Demonstrates professional courtesy.
C
7
Maintains and enhances the reputation of the Association and the
profession.
Integrative Approach
C
1
Aggregates information from a variety of sources to obtain the “big
picture”.
C
2
Builds relationships across functional areas and synthesizes or
combines ideas and approaches.
C
3
Identifies implications and extends solutions beyond the immediate or
short-term.
C
4
Applies cross-functional technical knowledge to create integrative
solutions.
Problem Solving
C
1
Uses a systematic approach to problem solving from identifying the
problem to developing and reporting recommendations.
C
2
Defines and formulates problems within a clear purpose, frame of
reference, and scope.
C
3
Collects, selects, verifies, and evaluates information relevant to the
defined problem.
C 4 Analyzes data for patterns, relationships, and trends.
C
5
Assembles findings and conclusions to form a sound basis for decision-
making.
C 6 Considers alternative solutions and shapes recommendations.
C 7 Sets in motion a process of consultation leading to decision.
ProfessionalDevelopment
1 .
C
2
Acquires and maintains knowledge and skills in financial and non-
financial fields.
C
3
Uses professional networks to enhance service to client or
organization.

C 4 Applies new learning to the benefit of clients or the organization.
C 5 Assesses professional priorities and manages own time and resources
to achieve them.
ProfessionalSelf-Evaluation
C 1 Acts within the scope of professional competence.
C 2 Knows when and how to refer to other professionals and experts.
C 3 Applies professional skepticism.
C 4 Evaluates own professionalism.
PART 3C: OTHER EXPERIENCE
Identify any relevant practical experiences or competencies that you have performed but are not listed above.
Clarify any other experiences that you believe should be considered in your experience assessment:
My experience involved initial work with my Grandmother, in the area of Cash Sales – Alice Thomas; the store’s
proprietor, while I was a student of the Turks and Caicos Island’s Education Department’s Pierson High School.
After this experience, I worked for 6 months with an Airline Charter Company as a Junior Executive,
working in the areas of Aircraft Engineering, Office Management and Airline Delivery, thereafter
employed by the Turks and Caicos Islands Government’s Civil Aviation Department, in the areas of Air
Traffic Control, as all associated job descriptions curtail, including Tower and Equipment supervision,
processing Flight Plans, receipts, meteorological information and Management.
STUDENT CERTIFICATION:
I understand that I must satisfy the Association’s practical experience requirements in order to
be eligible for CGA certification.
I certify that the information and statements provided by me in this questionnaire are correct
and complete. I understand that CGA may perform an audit on any part of this questionnaire
and ask any questions. I further understand that falsification of this questionnaire on my part or
that of my employer would be a violation of the Association’s Code of Ethics.
I hereby authorize CGA to discuss my experience and progress with my employer to facilitate
completion of the practical experience requirements.

PART 4: EMPLOYER VERIFICATION
To the Employer:
All CGA students at the PACE Level of the CGA program of professional studies are required to complete and
submit a Practical Experience Assessment Questionnaire for assessment by the Association. The experience
being assessed will include their current employment, as well as any prior relevant experience from past
employment. For the purpose of advancing towards professional certification it is important that the student
receives an increasing breadth and depth of financial experience. The experience acquired is an integral
component for determining whether a student is granted CGA certification.
Your assistance in reviewing and validating the experience obtained by the student while in your employment
is very much appreciated. All information supplied by you in this Questionnaire will only be used to attest to the
student’s overall practical experience with your organization. Assessments are confidential and will be retained
in the student’s file by the CGA Association.
It important that the individual completing the Employer Verification be knowledgeable about the work of the
student (and standards of the accounting profession)?
We would ask that you assist us in this important process by completing the following:
 Review the accuracy of the information provided by the student in Parts 1, 2, & 3 and verify in 1) below.
 Provide your assessment of all competency statements in 2) below. Please circle Yes or No, and
comment where appropriate for each section.
 Provide additional feedback as specified in section 3) below.
 Complete and sign the Employer Certification at the end of Part 4.
1) The information provided by the student in Parts 1, 2 and 3, and their summary of their duties within your
organization is accurate (please provide comments if appropriate). Yes No
Through the use of Computer Information Systems and Corporate Accountant’s on-the-job training I
acknowledge the above to be true and accurate to my understanding.
2) The student has demonstrated the following seven essential core competencies, which are required for
a newly-certified CGA:
i) The student expresses and exchanges information in a clear and concise manner. Yes No

ii) The student listens, encourages feedback, and follows up to ensure that communications are clearly
understood. Yes
No
iii) The student maintains positive, productive relationships with clients, stakeholders, colleagues,
supervisors, and staff. Yes
No
iv) The student ensures confidentiality with respect to organizational or client information
and data. Yes No
v) The student applies professional ethical standards. Yes No
vi) The student exercises a consistently high level of professional judgment. Yes No
vii) The student acts within the scope of their professional competence. Yes No
3) If applicable, please briefly describe possible career or job enrichment opportunities for the student within
your organization: As I am an employer of one of the Government’s Regulatory Statuatory body as is the
Financial Services Commission, I identify Dr. Larry Lamard Garland as a leading Manager, for this Civil
Aviation Authority and also a candidate for management of our Financial Services Commission.

Thank you for your cooperation!
EMPLOYERCERTIFICATION:
I have reviewed this questionnaire with the student and hereby certify its completeness and
accuracy. I understand that I may be contacted by the CGA Association to verify information
contained within this form.
Name:
Position Title:
Professional Qualifications (e.g. CGA, CMA, CA, CFA):
Graduate Degree (eg.MBA, PhD., etc.)Cost Controller
Business Telephone #: E-mail address:
Signature: Date:

PART 5: FOR CGA ASSOCIATION USE ONLY
Experience assessed: Acceptable Acceptable, follow up Unacceptable
Comments:

Evaluator’s Signature: Date:

APPENDIX A. INDUSTRY CODES
1 GeneralIndustry
1A Agriculture
1B Fishing & Trapping
1C Logging/Forestry 1D
Mining
1E Crude Petroleum/Natural Gas
1F Processing
1G Printing/Publishing
1H Manufacturing
1I GeneralContracting 1J
IndustrialConstruction
1K Transportation/Communication
1L Storage and Warehouses
1M Communication
1N Utility (Public/Private)
1O Wholesale/Retail 1P
Textile
2 Commerce
2A Consumer and Business Finance 2B
Investment
2C Insurance
2D Securities & Mortgage Brokers 2E
Insurance and Real Estate
2F Commerce - Banking, Trust Co., Credit Uni
3 General BusinessServices
3A Self Employed
3B Public Practice - CA 3C
Public Practice - CGA 3D
Public Practice - Other 3E
Legal Firm
3F ComputerConsultants 3G
Management Consultants 3H
Personnel Firm
3I Architect/Engineering
4 GeneralGovernment
4A Federal Government Service - Other 4B
Federal Government - Rev. Can.
4C Provincial Government Service
4D Local/Municipal .Government Service 4E

CrownCorporation
4F Military
5 General Education Services
5A Secondary

5B College & University
5C Professional
6 General Health/Social Service
60 Wholesale/Retail
61 Commerce - Banking, Trust Co.,
64 GeneralHospitality
6A Medical Lab
6B Hospital/Long Term Care
7 GeneralHospitality
7A AccommodationServices 7B
Food and Beverage Service
7C Amusement and Recreation Ser.
8 OtherServices
8A Membership/Organization/Assoc.
8B Non-Profit
8BA Non-Profit - Charities
9 Other
90 Other 9A
Unknown
9B Unemployed

APPENDIX B.
The competencies from Part 3B of the PEAQ can be defined by various tasks. In each instance below, numbered
competencies are followed by a list of tasks (identified by letter) related to that competency. A competency is considered
met if you have demonstrated performance of one or more of the tasks associated with the given competency.
Note that this Appendix is for reference only – you should complete Part 3B of the PEAQ form to document your
experience. To do so, identify at least one task for each competency you have demonstrated, and write the corresponding
letter of the task in the “P” (past) or “C” (current) column in part 3B of the PEAQ form.
TECHNICAL KNOWLEDGE: Financial Accounting and Reporting
1. Formulates, analyzes, and processes transactions in accordance with professional standards and policies
a) Explains types of business and other organizations – proprietorship, partnership, corporations,
cooperatives, non-for-profits entities and public accounting
b) Explains in good detail the accounting function and the accounting cycle
c) Sets up a chart of accounts including assets, liabilities, owner’s (shareholders) equity and
withdrawals and revenue and expense accounts
d) Evaluates and accounts for merchandizing and inventory activities, including measurement,
valuation and costs
e) Installs effective internal control functions
f) Ensures accurate and complete recording of the following in accordance with GAAP where
required:
 All revenues – sales, services, long-term contracts, interest, dividends, royalties and returns
 All expenses – sales, administrative, and other
 Ensures accurate bank reconciliations
 Correctly matches of revenues and expenses
 Evaluates receivables and liabilities, including discount considerations and other related items, such as
allowances and warranties
 Foreign currency transactions
g) Determines correct amounts and accounting according to GAAP, where required:
 For capital assets, including property, plant and equipment, natural resources and intangibles
 For amortization and impairment of capital assets and leaseholds
 For acquisition, disposals and exchanges
 For amounts and correct accounting for government and other grants for not-for-profit and
businessassistance
 For correct amounts and accounting regarding subsidies from government and other sources
 For correct amounts for share purchases and sales, related commissions and costs, and equity
contributions
 For correct amounts for current and long-term liabilities, such as, loans and other debt
payments and ensures they are in accord with legal requirements
 For donations and gifts and expenses in not-for-profit organizations
 For investments – both temporary and long-term
h) Provides accurate and correct accounting for partnerships and shareholders’ equity

i) Advances interest concepts, present value and future value concepts
2. Researches, evaluates, and advises on the appropriate accounting treatment for complex transaction
a) Advises client/organization the accounting for acquisitions and mergers of business organizations
b) Advises in respect of accounting for joint ventures
c) Advises on accounting for hedging for interest, foreign currency and commodities
d) Advises on the accounting for financial instruments, such as, debt and equity instruments as
embodied in Section 3860 of GAAP
e) Advises on the accounting for consolidations
f) Advises on not-for-profit and government accounting, such as, encumbrances, government
accounting and private donations to organizations
g) Ensures that legal and accounting advice is sought, if necessary, in any of the above situations
h) Advises on accounting changes and implements same
3. Interprets and advises on the organization’s reporting obligations
a) Ensures that interim and annual reports are sent to shareholders, including proxy voting
provisions and other legal requirements required under the Companies’ Act
b) Ensures that special notices or reports by management is sent to shareholders
c) Attends shareholders meetings and be available for discussion with management
d) Ensures for public companies that appropriate notices and responses are filed with the
provincial securitycommission
e) Attends any hearings which may be relevant to client/organization
f) File required Federal Government and Provincial Government reports within deadline
requirements, such as, licensing registration, statistical reports, government action re any
change in regulations affecting the client’s accounting requirements, and special requests
by government departments.
4. Ensures the reliability of financial information
a) Ensures pension plan information is well documented, is accurate, complete, and
that assets involved,exist
b) Ensures that vendor/customer reconciliations are accurate, complete and within
reason, that physical items, such as inventory, exist as indicated in the
reconciliations
c) Ensures that any securities shown in the records are in existence as shown
d) Ensures that any securities held by outside sources are in existence and are as
shown in the records
e) Ensure that contracts as shown in the records, such as fire insurance contracts, lease
contracts, rental contracts, and purchase contracts are in agreement with the
contracts held by the outside sources
5. Documents and maintains supporting information fortransactions and event
a) Ensures that hardcopies of all sales, purchases, and receipted documents are appropriately
filed for promptretrieval
b) Ensures that all computer records of receipts and invoices appropriately filed with
necessary backup computer files
c) Ensures that copies of legal documents, correspondence and relevant publication

articles are appropriately filed and protected from fire and water damage.
6. Prepares financial statements appropriate for the users
a) Prepares accurately, the following statements for the client/organization, in accordance
with GAAP, as required, and meeting legal requirements:
 Accurate working papers in good form
 Accurate income statements in good form on an interim and annual basis, as required.
 Accurate balance sheets in good form on an interim and annual basis, as required.
 Accurate cash flow statements in good form on an interim and annual basis, as
 required
 Other statements on an accurate base, such as retained earnings, special
announcement information and similar items, as required by management for
shareholder and external distribution
b) Prepares consolidated statements, as required, for integrated and self-sustaining
subsidiaries
c) Prepares budget statements, pro forma information, and short- and long-term forecasts,
as required inconsultation with client/organization management
d) Prepares appropriate statements for not-for-profitand government organizations
e) Prepares financial performance and internal control statements for client use
7. Prepares, analyzes, and interprets financial performance measures
a) Prepares, analyzes and interprets liquidity, activity, profitability and debt ratios for
management and for shareholders’ reports
b) Prepares trend statistics and necessary graphs as related to financial performance and
analyzes and interprets such information for management and for shareholders’
reports
c) Prepares and interprets other statistical measures as appropriate and required, such as
commons size balance sheets and horizontal and vertical analysis
d) Prepares, analyzes, interprets and compares financial and related information
with respect to related industry and comparable firm statistics and performance
e) Constantly evaluates new statistical presentations for consideration
8. Evaluates and advises on accounting policies and procedures in accordance with
professional standards
a) Explains and advises accounting policies and procedures relating to mergers and
acquisitions, joint ventures
b) Explains and advises on accounting policies regarding international activities
c) Explains and advises re accounting policies concerning research and development
and similar issues
d) Periodically reviews policies and procedures of client/organization to ensure that they
are current and contain up-to-date information
9. Adapts policies and procedures in accordance with professional standards
a) Adapts accounting policies and advises management on current policies and

procedures such as changes in GAAP
b) Adapts and advises management on accounting for such items as accounting for
capital assets, accounting for reserves and similar items.
10. Designs financial accounting and related systems
a) Seek out the most appropriate accounting and computer system for the client/organization
situation
b) Obtain systems for cash management, accounts receivable, accounts payable,
credit control system, inventory control system, capital assets recording system
c) Assists other departments, such as, human resources, purchasing in obtaining
efficient and effectivesystems
11. Evaluates and advises on financial accounting and related systems
a) Prepares reports to management on effectiveness of systems
b) Take required action to make any necessary changes
12. Adapts financial accounting systems in response to current and emerging developments
a) Where appropriates draws up a proposal for change for management consideration
b) Discusses with management at an appropriate juncture in budgeting cycle
c) Makes suitable recommendations for change
d) Ensures that any adoption is effectively installed and operates in accordance
with required specifications
e) Where discrepancies arise takes appropriate action to rectify situation
TECHNICAL KNOWLEDGE: Management Accounting
1. Assesses and advises on performance measurement requirements
a) Outlines requirements for:
 Making decisions re firm’s operations, such as, product pricing decisions
 Firm’s advertising and marketing programs
 Human resources planning
 Financial ratios and other measures for determining whether the organization is
meeting its financialobjectives
 Determiningpurchasingefficiency
 Determining success of R&D function
 Capital acquisitions planning
 Measuring success re donations and other similar functions re not-for-profit
organizations

2. Designs, evaluates, and advises on the organization’s performance measurement system
a) Ensures full information in respect of the performance systems
b) Designs or modifies systems as requirements indicate. For example, a more appropriate
inventory system, may be considered, such as JIT. Costing methods would be considered,
synchronization of delivery and usage, internal handling of inventory, shortage,
spoilages, lost inventory, warehouse space, etc.
c) In system design takes into consideration most appropriate approach for
client’s/organization’s needs, for example, job order costing, process costing, activity-
based costing, service department costing
d) Applies cost-volume-profitanalysis where suitably applicable
e) Considers absorption and variable costing, and standard costing in design deliberations
f) Considers client’s/organization’s and budget needs – for example, flexible budgeting
versus static budgeting.
g) Considers various cost concepts and cost centres, profit centres and investment centres
h) Considers transfer pricing
i) Carefully evaluates designed system for suitability
j) Advises management on recommended action
3. Adaptsperformancemeasures
a) Considers various performance measures, such as, product costing, (total-life-cycle
product costing, target costing, Kaizen costing, benchmarks), service standards,
outcome measurements, scorecard concepts, industry standards, any other key
performance indicators, quality and quantity of output, productivity levels, wastage,
breakdown in operations, absentee and sickness levels, environmental problems,
customer complaints, etc., and system for management evaluation
b) Carefully analyzes performance results rendered by each measure and tests for validity
c) Chooses most suitable measures
d) Advises management of most suitable and most effective measures
4. Monitors accuracy of performance measures with respect to corporate strategy and
orientation and proposes adjustments, if required
a) Carefully analyzes results provided by performance measures to determine if the
corporate strategy and orientation of the client/organization are being met
b) Advise management of results
c) If required, propose to management any adjustments or change to enhance performance
reporting
d) Subscribes or has access to at least one publication related to management accounting
e) Attends periodic seminars for update on information
5. Recommends organizational improvements based on results from performance
measurement system
a) Considers such items in relation to change, for example, advice on cost reduction
strategies, advice on revenue recognition and pricing strategies, changes in business
processes, changes in equipment with regard to output, special sales orders, adding or
dropping a service, product, or department, decisions on joint products, decisions
involving limited resources, decisions regarding outsourcing

b) In making any recommendation to management the proposal must be thoroughly
researched, well formulated andpositively presented
6. Designs and prepares special reports for decision-making purposes
a) Designs at management’s request a report on a costing system, such as, on activity-based
costing, or a report on management performance for shareholder consumption, or, say, a
report on the performance of share price and relevant information over a specific period
of time
b) Designs a report for management on productivity performance for a given period
c) Designs a report for management to meet a government request for information on
environmental issues
d) Designs a report for a not-for-profit organization on the performance of its canvassing
team in its recent campaign as compared to previous campaigns
TECHNICALKNOWLEDGE:
Assurance
1. Evaluates and consults on the organization’s assurance needs
Under direction where required:
a) Arranges for discussions with client/organization management
b) Reviews overall situation as to requirements of assurance expected by management
c) Determines if attestation versus direct reporting is required
d) Determines whether audit or review engagement is necessary
e) Considers various aspects of client such as client’s integrity, accounting policies, internal
controls, accounting records, payment history, auditor independence and firm’s
resources
f) Considers reason(s) for the engagement, such as, a statutory audit, for a
shareholder/partnership agreement, financial purpose, sale of business, a
Government requirement, bonding, other
g) Gives greater consideration regarding firm/organization and external relationships
if it is a first engagement
h) Considers request by client for other professional services
i) Communicates with previous auditor and lawyer if first engagement
2. Determines the scope of the engagement
Under direction as required:
a) Determines scope of engagement, that is, the extent of the work involved.
For example, responsibility for interim reports, annual report, MD &A,
environmental issues,
b) Considers the scope and requirements of the engagement as outlined in the engagement
letter
c) Discusses with client any unclear point(s), parts or portion of the engagement letter
and obtains mutual agreement on scope of engagement
d) Sets up appropriate documents containing client information, including client profile

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