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.
Many PAs belong to the National Society of Accountants. Many states prohibit the use of the designations Certified Public Accountant or Public Accountant/Licensed Public Accountant (or the abbreviations CPA or PA/LPA) by a person who is not certified as a CPA or PA in that state.n order to become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).