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.
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services directly to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws in order to allow practice in their state by CPAs from other states.