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COMMON FINAL EXAMINATION (CFE)

Reviews/Re-marks

You may want to request a review/re-mark of your results if you:

  • Failed at Level 1 and are assigned a decile of 1 or 2;
  • Failed to demonstrate competence in one specific competency area at any of Level 2, 3 or 4;
  • Made a successful attempt with depth in Assurance (role) and failed depth in Financial reporting and are interested in pursuing a Public Accounting License.

You are less likely to succeed on a review/re-mark if you:

  • Did not demonstrate competence at Level 1 and are assigned a decile of 3 or more;
  • Did not demonstrate competence in more than one specific competency area at Level 2, 3 or 4.

If you wish to purchase a review/re-mark, log into My Portal and click on Service Requests. Then choose Exam Re-marks and Performance Analysis Report (PAR). Note: re-marks for the September 2019 CFE are now closed and can no longer be purchased.


Performance Analysis Reports (PARs)

A PAR provides students with specific feedback on the areas in which the minimum standard was not met and provides commentary of how to improve performance. In addition, areas in which the student performed well will also be commented on.

PARs are available for Day 1 and/or Days 2 and 3.

Sample Day 1 PAR

Sample Day 2/3 PAR

Please ensure you read the sample PAR to understand the level of detail that will be provided when deciding whether to purchase a PAR. Further, please note that PARs are meant to be self-explanatory. CPA Ontario does not offer services to help students understand/interpret their PAR.

Should a student's standing of "fail" be changed to a "pass" upon review/re-mark, the PAR will not be performed and any associated fees will be refunded.

If you wish to request a Performance Analysis Report, log into My Portal and click on Service Requests. Then choose Exam Re-marks and Performance Analysis Report (PAR).


Rewriting the September 2019 CFE

CPA Ontario is dedicated to supporting our students in the pursuit of the CPA designation. Given the circumstances surrounding the September 2019 CFE, the Profession has determined that a failed attempt of the September 2019 exam will not count as an unsuccessful attempt. The following options are available as you consider your next steps:

  1. Review the detailed breakdown of your CFE results. Please also see the Information for Candidates letter to help you understand the detailed results.
  2. Consider meeting with an Education representative from CPA Ontario to discuss how to interpret your results and prepare for your next examination. These are available from Jan. 13 to Jan. 31, 2020. Contact Customer Service at 1-800-387-0735 to schedule your meeting.
  3. Re-marks for the 2019 CFE are now closed and can no longer be purchased. You can purchase a PAR during the extended enrolment period from April 1 to April 17, 2020. To apply, log in to My Portal and click on Obligations and Requests, then choose Service Requests. Select Exam Re-marks and Performance Analysis Report and complete the form.
  4. You are eligible for a free rewrite of the CFE exam, along with access to the CPA Professional Education Program’s Capstone 2 preparatory module at no charge. You will be notified of Capstone 2 and CFE enrolment by email. Please note that for dual-designation students who faced a Feb. 1, 2020 deadline to complete the CFE, the deadline to pass the examination has been extended to Feb. 1, 2021.
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