Traditionally, models of instructional design presume that (e)learning is organ-. ized as lessons or courses. But with the growing importance of microcontent and. elearning scenarios labeled as âweb 2.0â, this assu mption of models of instruc-. tional design is challenged.
Chartered Professional Accountant (CPA) (French: comptable professionnel agree) agrÃ©Ã© is a professional designation that is replacing those granted by the three former accounting bodies In 1  : Canada Canadian institute Of Chartered (ACCOUNTANTS), 2  Ca Certified General Accountants association Of (CANADA) cga.  and The designation, with related unified professional bodies, is in effect in Bermuda and all Canadian jurisdictions with the exception of Ontario and the territories. 2  Partial implementation (i.e., adoption of the designation before amalgamation has been sanctioned), has occurred in Ontario.
CPA is short for Certified Public Accountant.. CPAs are authorized and regulated by each individual state. Most states' requirements for CPA licensing are similar. You need to have a degree in accounting with a certain number of credits in taxation, auditing, accounting, business law, etc.