很多会计学生都会有以下的问题：“应该考CA, CMA 或 CGA呢？” 以下是本人的个人意见。由于小弟的国语不是很好，我选择了用英语作答： First of all, I have full respect to all the accountants with any of the accounting designations - Chartered Accountant (CA), Certified Management Accountant (CMA) or Certified General Accountant (CGA). Nonetheless, you often asked yourself which designation should you pursue?! 1) What is the main difference? In my personal opinion, they focus on different areas and it depends on what type of career you are looking for. How can you tell? By looking the program structure that each accounting body has set up. CA (the traditional stream): the traditional focus of CA is assurance and accounting. Thus, you will find CA students will start their career by working in an accounting firm (with low pay). They tend to focus mainly in financial statement preparation and assurance. Indeed, some of the provinces in Canada only allow CAs to offer public accounting service in audit and review engagement. (Note this is not case in Ontario anymore) CMA As the designation itself is pretty much self explanatory, they focus on managerial accounting. If you look at the pre-requisite for entering the CMA program, they require student to have managerial accounting courses and other non-accounting courses such as human resources, international business etc. As for the working experience requirement, they required CMA candidate to work in industry. If you work in accounting firm, your work experience cannot have >10% of audit experience. Some CMAs told me that the CMA program is similar to a MBA class. CGA Within the spectrum of accounting where CAs focus on financial accounting and CMAs focus on managerial accounting, I think CGAs falls somewhere in the middle of the spectrum where CGA students can choose to their focus. If you look at the CGA program, CGA students will have options to study courses such as IT, public sector financial management, or public accounting courses (tax and audit). That’s why you will find CGA work in accounting firm, industry or even government. However, in some provinces, CGA is not allowed to offer assurance services (but they can still offer other public accounting service like tax, bookkeeping etc). (Note: CGA is allowed to offer assurance services in Ontario) Conclusion, Which one is the best? I think they all the same (even many people might disagree with me and say CA is the best). Ultimately, please remember that it is not easy to obtain any of the accounting designation. It requires money, time and energy. You should be proud of yourself for any accounting designation that you have obtained.