Banner
Mobile Banner

Common Final Examination (CFE)

The Common Final Examination (CFE) is a three-day examination in which CPA candidates demonstrate the depth and breadth of their competency development in accordance with the CPA Canada Competency Map .  

CFE Eligibility

To be eligible to attempt the CFE, candidates must complete Capstone 2, the CFE preparation module, and have either completed the Core, two elective, and Capstone 1 modules of CPA PEP or have completed an accredited program offered by a post-secondary institution.

CFE Days

Day 1 of the CFE is connected to the case covered in Capstone 1. Days 2 and 3 of the CFE test the depth and breadth of candidates’ competency development throughout CPA PEP. Candidates attempting the CFE for the first time must attempt all three days of the examination in the same offering. 

  Time Length
Day 1 9:00 a.m. to 1:00 p.m. 4 Hours
Day 2 9:00 a.m. to 2:00 p.m. 5 Hours
Day 3 9:00 a.m. to 1:00 p.m. 4 Hours

CFE Locations 

The CFE is written in  CPA exam centres. Specific locations and details are emailed to the candidates two weeks before the exam. 

Exams venues frequently include convention centres, hotel conference centres, banquet halls, or post-secondary institutions. Candidates can request changes to exam locations (city) after registration by emailing [email protected] at least three weeks before the exam. The change will be subject to availability. 

Candidates must comply with the examination writing rules Information about CPA exam centre rules is available here. 

CFE Results

CFE Results

View the results page for information on CFE results, re-mark requests, Annual CFE report, Performance Analysis Review (PAR), and repeating the CFE.

CFE Results