In Canada the three different professional accounting designations are

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The three different professional accounting designations in Canada are Chartered Accountant (CA), Certified Management Accountant (CMA), and Certified General Accountant (CGA). However, these three designations have been merged into one new designation called Chartered Professional Accountant (CPA) since 2014. Therefore, options A and B are incorrect because they do not include all three current designations, and option D is incorrect because MA is not a recognized professional accounting designation in Canada.

In Canada the Three Different Professional Accounting Designations Are