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. 

Accommodations

If you require a one-time or ongoing medical accommodation for your exam, please click on exam accommodations to learn more. Exam accommodation requests must be submitted at least 10 weeks before the exam date to allow sufficient time for review.

Exam Accommodations

Deferrals

Unlike module examinations, the CFE is not eligible for any kind of exam deferral; candidates who are unable to write their CFE are required to withdraw. CFE withdrawal penalties begin to apply as soon as the registration period closes. If you are withdrawing due to an extenuating circumstance, contact the module services team for assistance.

Contact Module Services
A photo of a female student referencing something on her laptop while reviewing her notes.

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