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The Common Final Examination (CFE) report: Simulations and guides for the CFE

Following every CFE, CPA Canada publishes the CFE Board of Examiners’ report, which provides feedback on candidates’ performance and commentary from the Board of Examiners.

The objectives of the CFE Board of Examiners’ Report are to:

  • explain the CFE process
  • assist the profession in improving candidates’ performance on the CFE

The report contains:

  • a message to candidates on how to improve performance from the Board of Examiners
  • the responsibilities of the board of examiners
  • methods used for guide-setting and marking the CFE

SEPTEMBER 2024 CFE REPORT

The Part A (Day 2 and Day 3) report and Part B (Day 1 for the J.R. Pets Inc. Version 1 and Version 2 cases) report for the September 2024 CFE will be available in early May. The Part B Report for Amuzu Parks Inc. Version 1 and Version 2 cases, which contains the Day 1 board of examiners’ report, will be included with the September 2025 CFE reports in order to incorporate Version 2 of the Amuzu Parks Inc. case. In the interim, we have provided the September 2024 CFE simulations for Days 1, 2 and 3.

MAY 2024 CFE REPORT

The Part A (Day 2 and Day 3) report and Part B (Day 1 for the Kingsdale Tea Inc. Version 1 and Version 2 cases) report for the May 2024 CFE will be available in early February. The Part B report for Neptune Point Fisheries Inc. Version 1 and Version 2 cases will be included with the May 2025 CFE reports in order to incorporate Version 2 of the NPF case. In the interim, we have provided the May 2024 CFE simulations for days 1, 2 and 3. 

SEPTEMBER 2023 CFE REPORT

The CFE report for September 2023 is separated into two individual reports – part A for days 2 and 3 of the CFE and part B for day 1.

Part A: The day 2 and day 3 report (September 2023)

In addition to the report details listed above, the day 2 and 3 report details the:

  • simulations for day 1 J.R. Pets Inc. (JRP) case V1 and CanDo Fitness Ltd. (CFL) case V2, day 2 and day 3
  • marking guides for day 2 and day 3
  • results of the marking process
  • comments from the board of examiners on performance on day 2 and day 3 simulations

PART B: The day 1 report (September 2022 and September 2023)

The day 1 report details the:

  • CanDo Fitness Ltd. (CFL) Capstone 1, V1 and V2 case
  • marking guides and sample responses for CFL day 1, V1 and V2
  • results of the marking process for CFL day 1, V1 and V2
  • comments from the board of examiners on performance on CFL day 1, V1 and V2 simulations

MAY 2023 CFE REPORT

The CFE report for May 2023 is separated into two individual reports – part A for days 2 and 3 of the CFE and part B for day 1.

Part A: The day 2 and day 3 report (May 2023)

In addition to the report details listed above, the day 2 and 3 report details the:

  • simulations for day 1 Kingsdale Tea Inc. (KTI) case V1 and Creative Toys Inc. (CTI) case V2, day 2, and day 3
  • marking guides for day 2 and day 3
  • results of the marking process
  • comments from the board of examiners on performance on day 2 and day 3 simulations

PART B – The day 1 report (May 2022 and May 2023)

The day 1 report details the:

  • Creative Toys Inc. (CTI) Capstone 1, V1 and V2 case
  • marking guides and sample responses for CTI day 1 V1 and V2
  • results of the marking process for CTI day 1 V1 and V2
  • comments from the board of examiners on performance on CTI day 1 V1 and V2 simulations  

PAST CFE REPORTS

To access CFE reports prior to 2020, please visit the Certification Resource Centre.

Note: For use of CPA Canada cases and materials (including these reports and the cases herein) in an education or other context, please refer to the Education partnerships between the profession and PSIs webpage for more information.