CGA = COMPETENCY PREFACE Dear CGA candidates, Based on my 28 years of experience in the teaching and professional marking of cases, it is with confidence that I present to you this volume. My objective quite simply is to guide you towards better success. I personally chose to write the professional CGA examinations in 2009. In a CGA's career path, the resolution of multidisciplinary cases is the culmination of several years of study in accounting. The resolution of cases requires, on the one hand, a great diversity of knowledge and, on the other hand, an ability to adapt to every-changing situations. Since each case is unique, each is a challenge in and of itself. A case is a scenario which reflects events in practice. One must identify the stakes, and analyze them by referring to relevant knowledge which applies to this specific context, in order, ultimately, to take a position by making a finding or a recommendation, as part of a systematic problem-solving process and in a limited time frame. In order to improve one's performance in case resolution, one must invest one's time in a disciplined manner. My volume CGA = COMPETENCY is intended to assist you in developing your ability to read, plan, draft, present, analyze, assess and study cases. The concepts involved are amply illustrated by relying on the Ajax Metals case set out in the appendix hereto, as well as in the numerous examples derived from an in-depth analysis of the CGA materials. I am pleased to share with you the sum total of my work, in order to assist you in your own success. Proud to be a CGA, Dr. Sylvie Deslauriers