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capitalize
SPRING 2019
Introducing Albertans to the CPA Profession
Calming the
busy brain
CPAs provide tips to bust stress and achieve balance
WE ARE THE KEY TO YOUR
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A knocko u t co m b i n at i o n
nsei CPA
Meet Lane Binetruy, the se
14
CONTENTS
2 Events calendar
6 The fine and fun art of
business dining
8 New dimensions of wellness
12 Study tips from the pros
14 From CPA to Sensei
16 Healthy habits for
academic success
18 Small firm. Big impact.
20 A local leader with a
global perspective
22 The CPA Certification Program:
what students need to know
27 What’s in my bag?
34 CPA Education
Foundation Corner
38 Dude, did that robot
steal my job?
SPRING 2019 • CAPITALIZE / 1
events
capitalize CALENDAR
Managing Editor
Laura Ly
lly@cpaalberta.ca
January
Editor
Quinta Iticka
qiticka@cpaalberta.ca
Contributors
Ginny Ao 17 Networking 101 with Eric Pye
Kayla Gaffney Mount Royal University
Andrew Moore Bissett School of Business, Room EB 1006
Elyse Nabata
4:00 – 5:00pm
Advertising
Ginny Ao 17 Business Leadership Association Progressive Dinner
The Parlour Italian Kitchen and Bar
Graphic Design 6:00 – 8:00pm
Nathan Webb
18 MRU Managerial Case Competition
Photography Bissett Boardroom
Laughing Dog Photography 8:00am – 4:30pm
Trudie Lee Photography
Capitalize is a semi-annual magazine
22 Career Fair – NAIT
that introduces students and others to Main Gym & South Lobby
the accounting profession in Alberta. 9:30am – 3:00pm
Published by CPA Alberta, the magazine
is distributed to more than 4,500 23 Career Fair – U of C
readers, including university, college, and MacEwan Hall
high school students, as well as career 10:30am – 3:30pm
counsellors and other student-oriented
service providers. 24 Career Fair – U of A
Alberta School of Business, Stollery Centre (5th Floor)
To learn more about becoming a CPA:
cpaalberta.ca
10:00am – 3:30pm
T: 587.390.1877
Toll-free: 1.844.454.1245 25–26 Haskayne ASA Accounting Case Competition
Email: gettingstarted@cpaalberta.ca Location TBD
Time TBD
Chartered Professional 29 Bowl-A-Rama Edmonton
Accountants of Alberta Rec Room, South Edmonton Common
6:00 – 9:00pm
Chief Executive Officer
Rachel Miller fcpa, fca
31 Bissett Networking Day
Edmonton MRU
1900, 10088 – 102 Avenue Ross Glen Hall
Edmonton, Alberta T5J 2Z1 Time 8:00am – 4:00pm
T: 780 424.7391 | 1 800 232.9406
31 CPA Alberta/SAS Networking Session
Calgary SAIT
800, 444 – 7 Avenue SW Room TBD
Calgary, Alberta T2P 0X8
Time TBD
Y
JANUATHRUR
T: 403 299.1300 | 1 800 232.9406
FRI SAT
cpaalberta.ca
TUES WED
MON 04 05
SUN 03
ISSN# 1703-0749
01 02
Canadian Publication Mail 11 12
Agreement #40064884 09 10
07 08 19
06 17 18
15 16
14 25 26
13 24
22 23
20 21
2 / CAPITALIZE • SPRING 2019 30 31
28 29
27
From career fairs to sponsorships to information and networking sessions,
below is a comprehensive list of upcoming events you should know about!
CPA Event CPA Sponsorship Career Fairs and Open Houses
February
1 Bowl-A-Rama Red Deer 26 Networking 101 with Eric Pye
Heritage Lanes Concordia University of Edmonton
6:00 – 8:00pm Room TBD
12:35 – 1:35pm
4 U of C IBSA Global Industry Night
Hunter Hub 26 Networking 101 with Eric Pye
5:30 – 8:30pm MacEwan University
Building 7, 7-277
5 U of L Annual Student Professional 4:00 – 5:00pm
Development Conference
Calgary Campus 27 Networking 101 with Eric Pye
Room N231 NAIT
5:00 – 7:00pm CAT Building, Room TBD
12:00 – 1:00pm
7 Bowl-A-Rama Calgary
Mountain View Bowling 27 Networking 101 with Eric Pye
6:00 – 9:00pm U of A
BUS 3-10
7–8U of L Annual Student Professional 3:00 – 4:00pm
Development Conference
Feb 7: Lethbridge Signature Sandman Lodge 28 Bissett Accounting Students Society
5:30 – 8:30pm Networking Dinner
Feb 8: Markin Hall Marriott Hotel
9:30am – 2:45pm 6:00 – 9:30pm
8 Bowl-A-Rama Lethbridge
Galaxy Bowling
6:00 – 9:00pm
FEBRUAR
13 Networking 101 with Eric Pye
SUN MON TUES Y WED
University of Lethbridge THUR FRI SAT
Room TBD
4:30 – 6:30pm 01
03 02
04 05
13 Get to Work Career Fair 06 07 08 09
MacEwan University 10 11
Robbins Health Learning Centre
12 13 14 15
10:00am – 3:00pm 17 16
18 19 20 21
14 Networking 101 with Eric Pye 24 22 23
25 26
University of Lethbridge (Calgary Campus) 27 28
Room TBD
4:00 – 6:00pm
18–22 Rocky Mountain Business Seminar
Jasper Park Lodge JOIN US
26 Career Fair – SAIT
AND
Campus wide Strike up a conversation
10:00am – 2:00pm
let’s rollJan 29; Feb 7, 8
BOWL!
SPRING 2019 • CAPITALIZE / 3
events CALENDAR SUN MON TUES
MARCH
WED THUR FRI SAT
March 03 04 05 06
01 02
07 08
4 Networking 101 with Eric Pye
10 11 09
12 13
University of Calgary 14 15
Scurfield Hall, Room 301 17 18 16
11:00am – 1:30pm 19 20 21 22
24/ 25 23
6–8 CPA Education Foundation’s Business Challenge 31 26 27
Sheraton Cavalier – Calgary 28 29 30
12 CPA Education Foundation’s Get
Connected Calgary GET
Hotel Arts (Spectrum 5)
6:00 – 8:30pm
14 CPA Education Foundation’s Get
CONNECTED
Connected Edmonton
Fairmont Hotel Macdonald (Empire Ballroom) March 12 – Calgary March 14 – Edmonton
6:00 – 8:30pm
14–16 Alberta Deans of Business Case Competition
NAIT April
22 Women in Business Year-End Gala
Location TBD 5 U of C Haskayne Students’
Time TBD Association – This Is It
Location TBD
5:00 – 11:00pm
SHAPE YOUR WORLD
IN BUSINESS, ACCOUNTING AND MANAGEMENT.
Learn in small classes with active,
collaborative and technology-focused
coursework delivered by instructors
with real business experience.
sait.ca Learn more
4 / CAPITALIZE • SPRING 2019
Smart decisions. Lasting value.
Audit / Tax / Advisory
Congratulations
to our 2018 CFE Writers
Jennifer Crookes Jordan Day Kyle Densmore Chad Effa Jessica Johnson
Kimberley Kraychy Jessica Lenz Ryan Livesey Joel McConnell Devyn McLennan
Michael Mutiso Tyler Pennington Bogdan Popescu Lindsay Renneberg Natasha Smith
The partners and staff of Crowe MacKay LLP would like to congratulate all of our writers
on successfully passing the 2018 CFE. This accomplishment is a result of their hard work,
dedication, and perseverance, making them all exceptional additions to our industry.
This is the second consecutive year we’ve had a 100% pass rate in our CFE program, as well
as a candidate achieve National Honour Roll status. A special congratulations to Jessica Lenz of
our Kelowna office on this prestigious recognition.
Kelowna | Vancouver | Surrey | Edmonton | Calgary | Regina | Whitehorse | Yellowknife
CFE_CPAAB.indd 1 12/17/2018 2:45:39 PM
THE FINE
A ND FUN A RT
OF BUSI N E SS
DINING
By Terry Pithers
An etiquette expert shares the inside
scoop on mastering the business
lunch/dinner
Business dining is an integral part of the business world. It’s a great way to build relation-
ships and achieve success, but it can be a little daunting when you’re starting out in your
career. Read on for some tips to help you feel comfortable and make a great impression at
the table. (As a bonus, many of these tips will also help you look good while dining on a
date or any other social occasion).
6 / CAPITALIZE • SPRING 2019
WHICH FORK SHOULD I USE?
When fine dining, there are often multiple forks and
BMW knives at your place setting. The simple rule is that
you start with the utensils on the outside first, and
work your way in with each course—toward the uten-
sils closest to the centre of your place setting.
GETTING DOWN TO BUSINESS
Some meals are focused on getting to know each
other, and business is left to be discussed over
dessert and coffee. That’s why it’s important to have
UH OH! I THINK I TOOK some small talk ready. Whoever is hosting the meal
SOMEONE’S BREAD PLATE usually initiates the business talk. The exception to
Ever been unsure which bread plate or glass is yours? this rule is when the client brings up business. That’s
This can be especially confusing at a round table. usually a signal that they are ready to move the con-
Here’s a simple trick: think of a new, shiny BMW: B versation in that direction.
for bread plate on your left, M for main plate in the
middle, and W for water glass on your right. AMERICAN OR
CONTINENTAL STYLE?
PROTECT YOUR ASSETS In North America, there are two “proper” styles of
(OR COVER THEM) eating. If the knife stays in your right hand and the
Unless you’re a millionaire and have a huge wardrobe fork stays in your left hand as you cut and eat the
budget, you’ll want to protect your nice business food, you are using the Continental style. If you put
clothes. Always put your napkin on your lap early your knife down after cutting and move the fork to
in the meal because… well, stuff happens. When it your right hand for eating, you are using the Ameri-
comes to napkins, don’t blow your nose into it; rath- can style (sometimes called the zigzag method).
er, use it occasionally to wipe your lips before you Pay attention to other diners to see which style
speak or take a drink. appeals most to you. Left-handed diners tell me that
the Continental style is easier for them to use. What-
WHAT WOULD MEGHAN AND ever style you choose, make sure that you practice it
HARRY NOT ORDER? at home so you don’t appear awkward when dining
in public.
If you want to look royal or at least classy when din-
ing, don’t order anything too messy. That means stay-
ing away from ribs, tacos, and even spaghetti. If you PRACTICE MAKES PERFECT
want a pasta, order smaller ones like penne or ravioli. No one was born knowing proper table manners
Also, if it’s on somebody else’s tab, it’s good manners or the art of business dining—not even Meghan
not to pick the most expensive item on the menu. and Harry. Treat it as one more tool in your success
arsenal. It takes 30 days of practice to break a habit.
TORTOISE OR THE HARE? Your dining habits, good or bad, have been ingrained
since you were eating in a high chair.
It can be awkward if you’re a fast eater or a slow-
poke. Gulp down your meal and you get to sit and Augment these tips with a dining etiquette book,
watch the others eat. Loiter over the meal and they an online video, or check out some further articles
have to wait for you. Try to keep pace with your din- on the Style for Success blog. You can practice at
ing companions. For this reason, it’s also important every meal, even if you’re eating on a TV tray while
to match their order of courses. That means if they binge-watching The Handmaid’s Tale. Dine in like you
order a starter dish, you should order something were dining out. Soon your smooth table manners
to accompany them. If they skip the appetizer, you will be second nature and you’ll shine and enjoy your
should too. business dining. C
Terry Pithers is a partner with Style for Success, Canada’s premier team of soft skills
trainers, business etiquette experts, and ‘savvy not stuffy’ speakers. They work with orga-
nizations and leaders who recognize the importance of a professional image and people
skills in building a brand, meeting client expectations, and generating trust, credibility,
and profit. For more information, visit StyleforSuccess.com.
SPRING 2019 • CAPITALIZE / 7
As told to Elyse Nabata | Photography supplied 8 / CAPITALIZE • SPRING 2019
In addition to physical and THESE DAYS, STUDENTS ARE UNDER immense pressure
to be well-rounded. To set themselves up for a
mental health, overall “wellness” bright future, they’re expected to start building
a professional network and gaining volunteer
includes dimensions such experience as early as their first year of high school—
all while participating in extracurricular activities and
as financial, environmental, maintaining top grades.
intellectual, and social health. Of course, in order to achieve all of the above,
students also need to be physically and mentally
CPAs share their insights on how healthy. However, experts agree that overall wellness
includes more than physical and mental health; it now
students can navigate all these includes dimensions such as financial, environmental,
intellectual, occupational, social, and spiritual health.
dimensions of wellness and still So, how can a busy student juggle a packed
succeed in their studies schedule, the financial stress of pursuing higher
education, the need to obtain relevant experience
and skills for a resume, and still look after all the
dimensions of their well-being? Three CPAs weigh
in on these different dimensions of wellness and
offer their advice on how students can be successful
without sacrificing their well-being.
CHRISSY McGALE
on physical, spiritual, and
environmental wellness
A self-described former workaholic, Chrissy
McGale cpa, cga is a Senior Budget Analyst with
Servus Credit Union and a yoga instructor.
Why is physical wellness important?
If we take care of our bodies, our bodies will take
care of us. If we give ourselves proper nutrition,
sleep, and physical activity, it’s amazing to see how
our bodies respond.
As a student, I would sacrifice sleep all the time.
That doesn’t pay off in the long-run. If you feel like
garbage, you’re not going to perform well on a test
or in front of a board of directors.
SPRING 2019 • CAPITALIZE / 9What is your advice on making physical wellness gardening, or even playing video games. It’s about
a priority? giving yourself time to reflect and recharge.
Deciding it’s a priority is the first step. A lot of us
How do you define environmental wellness?
don’t even do that. Take baby steps. Start by bringing
salads for lunch or squeezing in a couple of workouts There are two aspects:
a week, and gradually work towards bigger goals. 1. Your actual physical environment. For example,
being outside of your classroom or office, and
How do you define spiritual wellness?
getting fresh air, sunshine, and Vitamin D.
In my opinion, spiritual wellness doesn’t have to be
about religion. I believe it relates to the “soul” aspect 2. Hanging out with people who lift you up. Positivity
of “mind, body, and soul.” It’s fed off of the people is contagious.
around you, the situations you put yourself in, and
How do you practice environmental wellness?
looking after yourself as a human being.
For a long time, I was a total people-pleaser,
How do you practice spiritual wellness? incapable of saying no. But now, my mantra is: “If it’s
Spiritual wellness means different things to different not a ‘heck yes,’ it’s a ‘no, thank you.’” It’s important
people. I value my quiet time. I like to get up early to set boundaries. We don’t have to be forced into
before anyone else, meditate, and have my cup environmental situations we don’t want to be in.
of tea. For others, it could mean going for a run,
LISA MATTHEWS
on financial wellness
Lisa Matthews cpa, cga is a private financial coach
and financial literacy volunteer.
Why are you passionate about financial literacy?
In our 20s, my husband and I moved across the
country for his new job. He ended up losing the job
during a recession, and we couldn’t find work, so we
had to declare bankruptcy.
For a period of time, we didn’t know if we were
going to be able to feed our family or have a roof
over our heads. This took a dramatic toll on our well-
being—both mentally and physically.
Now, I’m 48 and have been retired for five years.
My husband is 51 and has been retired for three
years. We didn’t win the lottery or do anything
magical. We simply followed healthy financial
management habits.
I started teaching financial literacy to help others. If
you can learn key principles early on, hopefully you What are your top financial wellness tips for
won’t go through the financial stress we students?
went through. • Learn about financial healthy habits: attend a
financial literacy session, reach out to an expert, or
What financial rules do you live by? start a coffee group with your friends.
• I have a clear definition of my wants vs. needs. • Know what your financial goals are.
• I only use my credit card if I can pay it off in full • Don’t spend more than you make.
every month. • Use apps such as Mint, EveryDollar, or online
• I always shop for better deals. banking tools to track your spending.
10 / CAPITALIZE • SPRING 2019SCOTT PHILLIPS
on intellectual, occupational, emotional,
and social wellness
Scott Phillips CPA, CMA is Assistant Chair of the
University of Alberta’s Department of Psychiatry. He
is an experienced management consultant, a 2018
Avenue Magazine Top 40 Under 40 recipient, and a
board member with various non-profits.
Why is intellectual wellness important and how do
you achieve it?
I believe very much in giving back. This has both
intellectual and emotional benefits. My job keeps me
intellectually stimulated; it is my hobby. I also do side
jobs and consulting jobs, which are interesting to me.
Keep learning. I’m currently taking psychology
courses to help me in my current role. Don’t lose that
curiosity to learn.
How do you practice occupational wellness?
I may be unique because I love what I do, but my
general rule is to change roles or organizations every
five to six years. This way, I don’t get bored. The
great thing about business and accounting is that WELLNESS RESOURCES
your skills are transferable to whatever industry you
find intriguing. CPA Canada Financial Literacy Program:
Have fun at work. Laugh. Life is too short and work www.cpacanada.ca/financialliteracy
is stressful enough. Learn how to manage work CPA Assist:
disagreements and try not to take things personally. www.cpa-assist.ca
It’s easier said than done, but work on it. CPA Assist provides confidential 24/7 counsel-
ling and support, including health and wellness
What are your tips for practicing emotional
advice (only for Alberta CPAs, candidates, and
wellness?
their immediate families).
An important aspect of emotional wellness is trust.
You have to open yourself to trust the people around CPA Education Foundation (CPAEF):
you. Their trust will come back to you. www.cpaalberta.ca/Foundation
The CPAEF helps alleviate the financial burden
Also, take moments for yourself. I sit alone and listen of higher education by providing numerous
to a song or two because I enjoy it. Don’t do things scholarships and awards to high school and
because you “got” to. Do what is right for you. post-secondary students each year.
It’s also important to realize early in your career that Canada’s Food Guides:
you can’t do it all. Make sure you’re emotionally re- www.canada.ca/en/health-canada/services/
charging all the time. canada-food-guides.html
What is your advice when it comes to social University of Alberta wellness resources:
wellness? www.ualberta.ca/current-students/wellness
Find individuals that have similar interests and share University of Calgary wellness resources:
experiences with them. Life is so much more fulfilling www.ucalgary.ca/wellnesscentre
when you get to share it with other people.
Most post-secondary institutions offer wellness
You should always have two to three people in your
resources and counselling services. For more
life that you can share everything with—people who
information, ask your student advisor or do a
love you for who you are, not who you should be. C
quick search on your institution’s website.
SPRING 2019 • CAPITALIZE / 11STUDY TIPS FROM
THE PROS
“Pro” students and CPA candidates
share their tried-and-true study tips
Students, do you feel overwhelmed juggling multiple assignments,
exams, work, and a busy social life? It can be tricky, even for
seasoned students and professionals.
That’s why Capitalize Magazine, with the help of two CPA Alberta
Campus Ambassadors, asked a few high-achievers for their tips
on studying and successfully handling stress. Keep reading to gain
some tips from the study “pros” (aka some of Alberta’s top post-
secondary students and an outstanding CPA candidate).
CPA Campus Ambassador, SAIT: Jesse Wicks
Student: Jennifer Hellwig, third-year accounting major and active
member of the SAIT Accounting Society (SAS)
What is your strategy for managing your time between school
assignments, work, recreation, and other activities?
I manage my school assignments by using a planner. Every Sunday,
I plan my upcoming week, with details of when and what to work
on. I use different colours for different courses, and cute stickers to
remind me of what’s important—this also makes my schedule look less
intimidating.
In your opinion, what is the most important skill that can help a
student to succeed in their studies?
I am a huge supporter of studying with a partner. I find it’s beneficial
to both parties because if one person doesn’t understand the material,
their partner can help. This also reinforces the information that one
already knows. If both partners are unsure, they can problem-solve
together. Two brains are better than one!
What is your advice for handling exam stress?
Have confidence! If you go to class, take notes and pay attention.
When you take the time to study, you will be effective. Surround
yourself with supportive friends and family who believe in you. Also,
make time to do other activities that you enjoy.
12 / CAPITALIZE • SPRING 2019CPA Campus Ambassador, University of Alberta:
Simran Sandhu (pictured right)
Student: Gabriel Gomes, fourth-year accounting student
Have you ever faced any challenges while studying? How did
you overcome them?
It can be hard concentrating at home since there are a lot
of distractions. So I look for a quiet place on campus or an
environment where everyone around me is also studying. This
keeps me accountable and motivated on completing my work.
What is your advice for handling exam stress?
It’s key to have an outlet to release your stress. Personally, I like
to exercise when I’m feeling overwhelmed. Whatever you like
to do, it’s important to find a hobby that helps you relax.
What brain food do you rely on to help you study?
Blueberries for the antioxidants! I also can’t live without coffee.
What tunes do you listen to while studying?
I enjoy listening to electronic or Lo-fi house music. I like
anything upbeat that doesn’t have lyrics. I like listening to
music, especially when I am doing practice problems or
assignments. I prefer not to listen to music when I’m reading,
as it can be distracting.
CPA Candidate: Yekaterina Giyasova, Staff Accountant/Consultant, KPMG
(As told to Ginny Ao)
What is your strategy for preparing for class presentations?
Do not memorize your speaking points for presentations, but genuinely understand
the subject. This way, you’re not regurgitating lines of text. You’re truly understanding
the issue. By doing this, you can simply glance at the slide and bullet points, and
naturally explain the information to the audience.
What is your advice for handling exam stress?
Be prepared. If I’m not prepared for an exam, I get anxious. To know the material,
I stay on top of the practice cases and required readings. There will always be an
element of stress for any major test.
How do you unwind? Why is this important to you?
I love spending time with friends and family. After submitting a practice case or
completing a final exam, I always celebrate. I make plans for dinner or drinks to mark
the end of another successful week. It’s hectic during the fall season, especially as
firms prepare for year-end, so small accomplishments, like submitting assignments, are
worth celebrating. C
SPRING 2019 • CAPITALIZE / 13FROM
CPA
TO
Sensei
Owner of his own martial arts dojo, CPA Lane Binetruy shows that
pursuing your professional and personal passions are worth the
(sometimes literal) bumps and bruises along the way
By Elyse Nabata | Photography by Laughing Dog Photography
SOME MAY NOT FEEL THAT ACCOUNTING and martial of 24, while competing in martial arts at a high
arts go together, but Lane Binetruy CPA, CMA proves level. Lane started off by primarily competing in
that it can be a knockout combination. Taekwondo, earning his black belt in 2003. “I would
sometimes show up at the office with bumps and
Lane is owner of an Arashi-Do Martial Arts dojo in
bruises. A lot of the older accountants told me: ‘You
Edmonton. He worked as an accountant in the oil
are the most un-accountant accountant,’” he says.
and gas industry for 10 years before making the
jump to running the dojo full-time. Originally from Taber, Lane moved to Edmonton to
finish his education. He initially joined a martial arts
Lane credits his CPA-to-Sensei journey to the skills,
studio in Edmonton as a way to find a community,
confidence, and community he developed through
make friends, and have something to do.
martial arts. He received his designation at the age
14 / CAPITALIZE • SPRING 2019Martial Taekwondo is a Korean martial art. It is recognized as one of the oldest forms of martial
arts in the world, dating back over 2,000 years. The word comes from Tae, meaning to
arts fact kick or jump; Kwon, meaning fist or hand; and Do, which means “the way.”
As he became more engrained in Edmonton’s accomplishments in martial arts. “The team,
martial arts community, Lane began training in other community, and family that I’ve built through
disciplines including Muay Thai and Brazilian Jiu-jitsu. Arashi-Do are what I’m most proud of. People find
“I began to gravitate more towards self-defense and themselves here. All of my medals, trophies, and
less towards sport. Brazilian Jiu-jitsu is a grappling belts—they’re nice reminders, but they are not the
art rooted in self-defense. It’s what I teach at the same as the community we’ve built.”
dojo, and it’s great for children because it teaches
Some may be intimidated to try martial arts,
them to be aware of their surroundings, to control
especially at an older age, but Lane insists that it’s
a situation before it escalates, and how a smaller
never too late to get into martial arts or try something
person can defend themselves against a larger
new. “You’re not too old; you’re not too out of shape.
assailant,” explains Lane.
You can talk yourself out of anything, but I think it’s
When asked how he was able to find balance important to talk yourself into the right things.”
while competing in martial arts and completing his
If anything can be learned from Lane’s story, it’s to find
designation, Lane’s answer is a bit surprising: “Martial
balance through passions outside of school or work,
arts was how I found balance. It’s what prepared me
take risks, and never let stereotypes define you. C
for my accreditation, case studies, interviews, and
work pressures.”
Lane goes on to explain that martial arts taught him
discipline, confidence, and the ability to deal with Muay Thai originates from Thailand
challenging situations. He also believes martial arts
gave him the confidence to own a business and live
Martial and is known as the “art of eight
limbs,” as it is characterized by
his passion. “You need something to counterbalance
life’s stresses. It’s toxic to let stress and pressure
arts fact the combined use of fists, elbows,
knees, and shins.
define you. I genuinely believe that nothing offers
the ‘full package’ the way that martial arts does as
far as body, mind, and spirit. We have a mantra at the
dojo right now: Arashi-Do = Real. Life. Benefits.”
Lane was seeking a community when he moved to
Edmonton, and now he has built one through his
dojo. “It’s my home away from home. I always wanted
to be able to provide an environment where people
can feel safe, be themselves, and make connections.
The dojo is a place where people from all walks of life “Martial arts was
can come, interact, train together, and create long- how I found
lasting relationships. It is the best job in the world,”
reflects Lane.
balance. It’s what
Lane says his designation and business education
prepared me for
have been very beneficial to both him and others my accreditation,
within his organization, and have helped the dojo case studies,
succeed. That success and the community he’s
helped build are what Lane considers his greatest interviews, and
work pressures.”
Brazilian Jiu-jitsu is a defensive martial art
Martial focused on grappling and ground fighting. It
was adapted/created by a Brazilian politician
arts fact who learned from a Japanese Jiu-jitsu fighter
that immigrated to Brazil in 1914.
SPRING 2019 • CAPITALIZE / 15HEALTHY HABITS
FOR ACADEMIC
SUCCESS
When it comes to managing stress, the
acronym N.E.S.S.L. provides you with a
formula of habits to help you succeed
By Deepak Saini CPA, CMA
COMPLETING YOUR STUDIES while preparing to enter provided it is not actually a sugar-laden dessert
the workforce can be a stressful time. While stress, in bomb. It is important to remember that coffee, juice,
small doses, can motivate you to work harder, exces- and sport drinks are not substitutes for water.
sive amounts can be detrimental to your academic
Eat food that will fuel your brain for studying. This is
performance.
a lot easier if you pack food from home. Great lunch-
The good news is that stress can be properly es and snacks include healthy fats like avocados and
managed by cultivating a formula of healthy hab- nuts, protein-packed meals like eggs, and plenty of
its. All you need to do is remember (and practice) easy-to-transport vegetables like carrots, peppers,
“N.E.S.S.L.”: Nourish, Exercise, Sleep, Stress Reduc- cucumber, cherry tomatoes, broccoli, and cauliflower.
tion, and Love (of yourself and others). Instead of grabbing a candy bar in the afternoon,
have an apple or a banana.
If you need something from the food court, try a
Nourish your body and mind
salad containing protein or a wrap full of vegetables.
First, remember to drink plenty of water during the The deep fried and sugary stuff tastes good, but it
day. Try drinking a big glass as soon as you get up won’t give you the necessary energy to help you
and continue to drink water throughout the day. study later. Make an effort to sit down at a table for
Every time you change classes or transition between a meal, either by yourself or with others. People tend
activities, have a couple of ounces or gulps from to eat healthier and less when they are not in a rush
your water bottle. A coffee in the morning is okay, to move on to the next activity.
16 / CAPITALIZE • SPRING 2019Exercise Stress reduction
Movement keeps you loose and limber, lets you blow If you are feeling overwhelmed, there are many ways
off steam, and helps blood flow to your brain. If you to combat stress. Talk to someone—your family, a
are not used to the gym or running, a simple walk, good friend, or a counselor. You could try medita-
swim, yoga, or other activity adds up over time. tion or a breathing exercise. All it takes is six deep
Even taking a 10-minute study break every hour and breaths (in through your nose and out through your
walking around the block or library will benefit you. mouth) to lower your heart rate. Another option is to
If exercise is new to you, aim for an extra 20 to 30 get light exercise, such as getting out into nature and
minutes a day of walking beyond what you already experiencing all that it has to offer.
do between classes. You can break this up into five-
or 10-minute segments throughout the day.
Love yourself and others
Remember to not be hard on yourself, even if things
Sleep seem like they are going astray. Extend the same
Nothing helps restore your brain power like a good courtesy to others.
night’s sleep. Be consistent with your bed and wake
Be kind to yourself, celebrate the smallest of your
times. On weekends, try not to deviate more than an
successes, and have gratitude for all the great things
hour from your sleep schedule. Your Mondays will be
in your life. A positive mindset and the right strate-
so much better for it.
gies will work wonders for you.
Aim to get seven hours of sleep in order to feel
Stress is unavoidable, especially when you’re a busy
fully restored and ready to take on a packed day of
student. But by practicing healthy habits using the
studying, group projects, or work. When preparing
N.E.S.S.L. formula, you’re sure to get the academic
for exams or presentations, you will likely find that an
edge and achieve success in your studies. C
extra hour or two of sleep will benefit you more than
a late-night cram session.
Practice turning off technology an hour before
bedtime, and keeping it off during the night. You will
have a better sleep and will likely not have missed
much. Overall, disconnecting from technology once
in a while can be a great stress reliever.
Deepak Saini has been a CPA for 14 years, primarily working in the oil and gas in-
dustry. He overcame his own health challenge a few years ago and healed himself
by adopting a “low inflammation” nutrition and lifestyle strategy. After transform-
ing his life, he became a Certified Primal Health Coach and Certified Personal
Trainer. Now, Deepak mostly works as a “Transformation Health Coach,” helping
clients to manage their mindset, nutrition, movement, and stress to lose fat, have
less pain, and live longer. Using the skills he learned from his accounting training,
Deepak also spends a lot of time staying at the forefront of emerging and cutting
edge experimental health research. This “self-experimenter” discusses these top-
ics on social media and his website (www.fitbody-health.com).
SPRING 2019 • CAPITALIZE / 17SMALL
BIG
FIRM.
IMPACT. By Andrew Moore | Photography supplied
WHEN DWAYNE STANG GRADUATED
from the University of Alberta in 1999, he knew
he wanted to run his own business. Of course,
before he could turn that dream into reality,
he was going to need some experience
18 / CAPITALIZE • SPRING 2019The Fall 2018 issue of Capitalize featured recruitment tips “I want to make sure we get the most out of the
from hiring managers in industry, the public sector, and student, not only for the firm but for the student’s
large to mid-size firms. In this issue, we’ve focused on small
professional development,” says Dwayne. “The key, I
firms and the unique opportunities they provide young
professionals. Keep reading to find out why working for a think, and this is the hard part, is determining where
small firm might be the perfect fit for you. their strengths and weaknesses are, building on
those strengths, and helping them overcome their
OBTAINING THE NECESSARY PRACTICAL EXPERIENCE is an weaknesses. Being a small office helps with this as
essential part of becoming a CPA. It’s where you you really get a chance to know everyone.” C
gain the skills to stand out in the real world and
establish a solid foundation for your career.
Depending on where you are in your studies, you Five reasons to consider a small firm for your
may have met with recruiters from large firms or practical experience
organizations about practical experience for the Make a big impact
CPA designation. These organizations have ex- Working on a small team means you’ll be involved
cellent resources and programs that can help you in more of the company’s daily processes. You’ll
build a career, but it’s important not to overlook the see the results of your efforts as a team and also
hundreds of Alberta small firms with passionate and celebrate them together.
experienced staff and owners.
Learn everything about small business
Fresh out of university, Dwayne Stang CPA, CA lined If you’re interested in entrepreneurship, a small firm
up 11 job offers at small- to large-sized firms. Ulti- might be a good fit for you. You’ll be working for a
mately, he chose to go with a small firm because he small company that probably works with small clients.
believed it would give him greater insight into the You’ll be able to call yourself a small business guru.
full scope of running a company.
See the whole picture
“In a small firm you’re going to get a large breadth of Working for a small firm means you will experience
experience,” says Dwayne. “You’re going to be working everything from greeting a client at the door to
on a file from start to finish. This might even include shaking their hand on the way out. What better way
talking to and meeting with the client at the end.” to learn than shadowing experienced CPAs from
Deciding on where to complete your practical start to finish?
experience requires thorough consideration, and Work with a variety of clients
should be based on what you want to get out of it. Many large firms or companies deal with accounting
The choice comes down to breadth versus depth, departments or have account managers who deal
according to Dwayne. While you’re going to see the with clients. At a small firm, you’re going to be
whole picture at a small firm, larger firms have more working directly with the business owners.
resources for students and the depth of experience
you gain might be greater. However, in a large firm, Stand out
that experience may also be limited to certain areas. Whether you get hired after your practical
experience or decide to move on, people are going
“When you work in a small firm, you have to be to remember you. And word of mouth goes a long
able to think on your feet,” says Dwayne. “Generally, way when looking for your next job.
you’re dealing with the owner, and their questions
are different than if you’re dealing with, for instance,
an accounting department or board of directors.”
After completing his articling at a small firm, Dwayne
went on to work in industry, but he soon realized
that he enjoyed the variety that working in public
practice afforded him. With a more precise goal in
mind, he joined Kingston Ross Pasnak LLP, where he
was a manager for a year and a half before starting
his own firm, Stang & Company, in 2005. “In a small firm
Now, nearly 20 years after graduating university, you’re going
Dwayne is eager to share his knowledge and ex- to get a large
pertise with the next generation of CPAs. With six
full-time staff, Stang & Company is a CPA-approved
breadth of
training office and has mentored two candidates experience.”
who went on to obtain the designation. As a mentor
at his firm, Dwayne ensures each student leaves with
a thorough knowledge of working through a file to
Dwayne Stang CPA, CA
the end.
SPRING 2019 • CAPITALIZE / 19A L O C A L L E A D E R W I T H A G L O B A L P E R S P E C T I V E By Quinta Iticka | Photography supplied 20 / CAPITALIZE • SPRING 2019
SANDIP L ALLI IS IN THE MIDDLE OF Today, Sandip is a mum to a seven-
year-old daughter and President
“A PRIVILEGED CAREER,” AND SHE IS and CEO of the Calgary Chamber of
Commerce. She leads the Calgary
CERTAIN H ER CPA DESIG NATION IS Chamber in building the Calgary
THE FOUNDATION OF HER SUCCESS business community, and still reg-
ularly taps into the critical thinking
and strategic skills she gained from
her CPA training.
Despite her extensive educational
background in business adminis-
tration, Sandip’s passion for her
LOOKING BACK AT HER FIRST SEMESTER of CPA designation remains obvious.
post-secondary, Dr. Sandip Lalli fcpa, fcma, “If I only had my CPA designation
icd.d remembers thinking that a designa- and didn’t have the strong support
tion in finance was going to be “founda- system that allowed me to contin-
tional” to whatever she did in business ue studying while working, I would
in the future. Today, Sandip is a veteran still have a great career; although it
business strategist with experience as would be fundamentally different,”
both an independent entrepreneur and an she admits.
executive with global organizations—prov-
To “pay it forward,” Sandip has
ing that the CPA designation is indeed the
moderated the CPA Professional
bedrock for a great business career.
Education Program capstone mod-
While growing up in Edmonton, Sandip ules (for candidates on the path
always knew that she wanted to pursue a to becoming CPAs). During these
career in business. In junior high, she was sessions, she shares the impor-
part of the Junior Achievement program, tance of the enabling and technical
and later majored in business administra- competencies of the program, and
tion at NAIT. “The business administra- encourages students to progress in
tion program was a game-changer and it both areas. “The technical compe-
became really apparent that I needed a “It was clear tencies of the program will get you
designation in order to achieve my career that all in the door while the enabling com-
goals,” Sandip says. “It was clear that all petencies such as decision-making,
roads lead
roads lead to finance and all roads lead problem-solving, ethical behaviour,
out of finance, so I better know finance. to finance and professionalism will propel your
That’s exactly why I got my accounting and all roads career forward,” she states.
designation.” Sandip went on to earn her
lead out of To any student considering pursu-
Master of Business Administration (MBA)
from Athabasca University and doctorate finance, so I ing the designation, Sandip says:
“Even if you have an ounce of
degree from the University of Phoenix. better know doubt, just do it. The spring board
After obtaining her designation, Sandip finance. that this creates is astronomical.
moved to Calgary to join Cargill Limit- That’s The avenues you go through will be
ed, an international provider of food and aligned with your personality. If you
agriculture products and services. During
exactly why want to be in public practice, go for
her time with the organization, Sandip I got my it. If you want to lead a business, go
was part of the diversity council, served as accounting for it. If you want to be a solopre-
president of the Cargill Women’s Council, neur, go for it. The skills you learn
and held senior executive roles in both
designation.” through the program will set you up
Chicago and Singapore. for life.” C
SPRING 2019 • CAPITALIZE / 21The CPA Certification
Program: what
students need to know
The CPA Certification Program—which consists
of education, practical experience, and a final
examination—is designed to provide future
Chartered Professional Accountants (CPAs) with
the knowledge and skills to succeed in business.
Degree and prerequisites
Lorna Mutegyeki CPA, CGA has been featured in
a variety of campaign materials as an example
An undergraduate degree (in any discipline) from a of the range and depth of skills and experience
recognized post-secondary institution is required for that CPAs bring to the marketplace. Lorna is the
admission to the CPA Professional Education Program owner and founder of Msichana Inc. in Edmonton.
(CPA PEP). In addition to an undergraduate degree,
prerequisite courses must be successfully completed.
A transfer credit guide for Alberta post-secondary Modules
institutions is available online at www.cpaalberta.ca/ Six modules comprise CPA PEP. The program begins
Become-a-CPA/Transfer-Credit-Guide. with two core modules that are common to all CPA
candidates, followed by two elective modules (of
which there are four options). Upon completion of
CPA Professional Education Program these four modules, all candidates are required to
complete the two “capstone” modules.
The CPA Professional Education Program (CPA PEP)
The modules are:
is a graduate-level program delivered part-time
over two years. The program includes six modules • Two common core modules, which all CPA candidates
designed to develop six technical competencies and must take, focusing on the development of compe-
five enabling competencies. In Alberta, the national tencies in management and financial accounting,
CPA PEP is delivered by the CPA Western School of and the integration of the six core technical com-
Business (CPAWSB). CPAWSB delivers CPA PEP to petency areas.
all candidates in British Columbia, Alberta, Saskatch- • Two elective modules, which allow CPA candidates
ewan, Manitoba, Northwest Territories, Yukon, and to develop deeper skills in their areas of career
Nunavut who are pursuing their CPA. interest. Four electives are offered: assurance,
performance management, tax, and finance. All
Candidates will take CPA PEP while working in a
candidates must choose two of the electives; can-
relevant position. For candidates, their CPA PEP
didates pursuing careers in public accounting must
education, coupled with practical experience, will
choose assurance and tax.
complement the development of CPA competencies.
• A capstone integrative module that focuses on the
CPA PEP uses a variety of learning methods to help development of the enabling competencies, such
students develop their skills. The program com- as leadership and professional skills, and the inte-
bines online learning, self-study, classroom learning, gration of core competencies.
and teamwork to help CPA candidates develop the • A capstone examination preparation module, which
competencies expected of Canada’s pre-eminent prepares CPA candidates for the Common Final
professional accountants. Examination (CFE).
22 / CAPITALIZE • SPRING 2019Students are eligible for enrolment if they have
Registration into the CPA successfully completed one year (30 credit hours)
of post-secondary studies or three years of relevant
Professional Education Program work experience.
Students are encouraged to apply for conditional *Students are still required to complete a degree before
acceptance into the CPA Professional Education admission to CPA PEP.
Program (CPA PEP) prior to the completion of their Please contact CPA Alberta at 1.844.454.1245 or
required courses and degree. Registration as a CPA email gettingstarted@cpaalberta.ca to learn more
candidate is required prior to registering for specific about preparatory courses.
modules; however, candidates are encouraged to
register for modules once they’ve submitted their 2. Prerequisites through a post-secondary institution
application. Students can register for the business and account-
ing courses they are missing through a post-sec-
Once a student has applied for CPA PEP, there is ondary institution approved by the CPA Western
a registration validation period in which transcript School of Business (CPAWSB). A transfer credit
assessment, verification of degree, and verification guide is available online at www.cpaalberta.ca/
of prerequisites will occur. After verification, the stu- Become-a-CPA/Transfer-Credit-Guide. Students
dent may then participate in Core One. will only take the courses they need for entrance
Module registration deadlines are typically six to into CPA PEP.
eight weeks in advance of the module start date.
Please refer to the CPA Western School of Business
(CPAWSB) website for key module registration dead- Practical experience
lines: www.cpawsb.ca/cpa-pep/schedule.
In addition to formal education, candidates are
For more information about becoming a CPA,
required to complete a term of relevant practical
please visit www.cpaalberta.ca; call CPA Alberta at
experience. The knowledge and competencies
1-844-454-1245 (toll-free); or email gettingstarted@
gained through practical experience complement
cpaalberta.ca.
those developed through CPA PEP. To develop as
To inquire about your eligibility for CPA PEP and for a professional accountant, CPA candidates must
admission support, please visit www.cpawsb.ca; call gain relevant, paid employment that is progressively
the CPAWSB at 1-855-306-9390 (toll-free); or email challenging. For the period of practical experience
cpaapplication@cpawsb.ca. to begin, individuals need to be registered with the
CPA Western School of Business (CPAWSB) as a CPA
candidate, be employed in a qualifying position, and
Entrance requirements for the CPA have a mentor.
Professional Education Program There are two routes to obtain practical experience
requirements:
Bridging into the CPA Professional
• The Pre-approved Program Route (PPR) in which
Education Program
future CPAs gain relevant experience by choosing
For students who have completed their degrees but
a position from a wide range of employers pre-ap-
have not obtained the necessary prerequisite courses
proved by the profession.
for the CPA Professional Education Program (CPA
PEP), or for students who do not have a degree,* • The Experience Verification Route (EVR) in which
there are two options: future CPAs demonstrate competence and gain
relevant experience at a chosen employer.
1. CPA preparatory courses
CPA preparatory courses are a suite of 14 courses Future CPAs can gain experience through either
that provide all knowledge requirements for ad- route, or a combination of both. The profession may
mission to CPA PEP. These courses are available in accept up to one year of experience earned prior to
an accelerated format and are delivered part-time, registering with the profession. The minimum prac-
with options for self-study, online, and classroom tical experience requirement for both routes is 30
learning. Students complete only the courses they months; this includes an allowance of up to 20 weeks
require. of time away from work (including vacation time).
SPRING 2019 • CAPITALIZE / 23CPA Professional Education Program Overview
Practical Experience Requirements (PER) 30 Months
24 / CAPITALIZE • SPRING 2019
Core 1 Elective 1 Capstone 1
Common CPA
Academic Final
Prerequisites Designation
Examination
Core 2 Elective 2 Capstone 2
Required for Common Elective Modules Common Capstone 1. All candidates must demonstrate
admission to Core Modules Candidates choose Integrative Module breadth in all six core competency areas
CPA PEP: Six integrated core any two modules: • Leadership skills 2. All candidates must demonstrate
• Undergraduate competency areas: • Assurance • Professional skills depth in two core competency areas:
degree in any 1. Financial Reporting • Finance • Integration of • Financial Reporting or Management
discipline 2. Strategy and • Performance competencies Accounting plus
• Specific subject Governance Management
• One other core competency area
area coverage as • Taxation Capstone Exam
obtained through 3. Management Public Accounting candidates must
Accounting Public Accounting Preparation Module
post-secondary demonstrate depth in:
candidates must Candidates must
institutions (refer 4. Audit and Assurance • Financial Reporting
choose: successfully complete
to transfer credit 5. Finance • Assurance
• Assurance this exam preparation
guide) and/or
6. Taxation • Taxation module in order to
CPA preparatory
write the Common
courses.
Final Examination.
Professional Education Program (PEP)There are five common elements that support both current or prospective position might align with the
routes: CPA technical competency requirements for purpos-
es of the experience verification route. To access this
1. Candidates gain relevant experience and develop
self-assessment tool, visit https:/pert.cpa-services.
as a professional accountant in a minimum of 30
org/student/TrialAssessment.
months.*
2. Candidates’ experience must be appropriately
supervised. CPA mentorship
3. Candidates must record detailed reports at regular
intervals. Mentorship is a mandatory component of the CPA
Practical Experience Requirements (PER). The focus
4. Candidates must meet and discuss their progress of the CPA mentorship program is to help future
at least semi-annually with a CPA mentor. CPAs achieve their enabling competencies. CPA can-
5. Candidates’ experience is assessed by the CPA didates who work in the CPA Pre-approved Program
profession. Route (PPR) will be matched with a CPA mentor
by the organization that offers the program. CPA
*Practical experience requirements for public accounting candidates who choose the Experience Verification
practice and professional accounting practice are recog- Route (EVR) are required to seek out their own CPA
nized separately from practical experience requirements for mentor in order to find a successful fit. Recognition
certification. may be given for a total of up to 12 months of experi-
ence earned prior to registering with the profession.
After that time, the qualifying period of practical
CPA Practical Experience experience cannot begin until CPA candidates have
a CPA mentor. CPA Canada has developed a number
Self-Assessment Tool
of valuable resources to assist CPA candidates in
This tool is intended for individuals who have not finding a mentor.
yet had their experience assessed by a provincial/ Please visit www.cpacanada.ca/practicalexperience
regional body but want to understand how their for more information.
Enhance your skill set with the CPA Canada Advanced
Certificate in Accounting and Finance (ACAF)
Designed by the Canadian CPA profession in To find out more information regarding the specific
consultation with employers, the Advanced requirements of each PSI, please contact the
Certificate in Accounting and Finance (ACAF) is a institution directly using the contact information
nationally-recognized certificate for those seeking below, or connect with CPA Alberta’s Business
a challenging and rewarding career in accounting Development team at gettingstarted@cpaalberta.ca.
and finance, but not as qualified CPAs. Certificate More information can be found on the CPA Alberta
holders will qualify for intermediate-level accounting website at www.cpaalberta.ca/acaf.
and finance positions in business, not-for-profit, and
government, as well as CPA-supervised positions in
public accounting. Athabasca University
The ACAF program develops skills in the areas business-support@athabascau.ca
most in demand: strong technical abilities, hands-on 1-800-468-6531
experience with industry relevant software, and the NAIT JR Shaw School of Business
workplace skills needed to be successful. acaf@nait.ca
Effective January 2018, the Advanced Certificate in SAIT School of Business
Accounting and Finance (ACAF) program will be business.advising@sait.ca
offered in Alberta through three accredited post- 403-284-8485
secondary institution (PSI) partners.
SPRING 2019 • CAPITALIZE / 25time for my career
time for my degree
My goal post WHL career was to play
professionally in Europe, and Athabasca
provided the flexibility to do that while
working towards my university degree.
They helped me find invigilators for my
exams, reaching out to professors in
German cities to help me. And the ability
to complete exams online with the
ProctorU made it even easier.”
Carter Proft,
Bachelor of Commerce (Finance major) '18
Professional Hockey Player at Löwen Frankfurt, Germany
2018
For more information on our undergraduate programs:
1.800.468.6531
business.athabascau.ca/undergraduate-programsWhat’s in
my bag?
If “clothes make the man/woman,” what do
the items in their bag say about them?
As told to Laura Ly
Photography by Laughing Dog Photography and Trudie Lee Photography
WHEN YOU CONSIDER all the things you need and use Hayat Kirameddine cpa, ca, Senior Manager, Tax with
throughout the course of a day, a bottomless bag Ernst & Young to share how the essential items in
sounds like it would be extremely handy, doesn’t their bags help them stay on track despite hectic
it? (Even despite the potential hazards to your schedules and busy lives.
back, especially if you don’t have an Undetectable
As you’ll learn in the following pages, CPAs and
Extension Charm to enlarge the interior of your bag
CPAs-in-training love to write things down. You’ll
like Hermione Granger in Harry Potter.) Of course,
also see that nutrition and hydration play vital roles
while it’s unlikely that a person would ever need a
in helping them feel well throughout the day (no
bag big enough on the inside to hold Voldemort’s
hangry CPAs and future CPAs here!). Keep reading to
Horcruxes or a cloak of invisibility, the items they do
learn about other tools of success, our participants’
have in their bag play a vital part in how they stay
reflections on how someone’s bag contents might
organized and prepare themselves for success.
change as they progress through their career, and
That’s why Capitalize Magazine asked Curtis their advice for anyone interested in pursuing the
Laubman, accounting student at NAIT; Christine CPA designation.
Leung, CPA Candidate with KPMG in Calgary; and
SPRING 2019 • CAPITALIZE / 27You can also read
