Next Steps for Unsuccessful Candidates

Before deciding on your next CFE attempt, we encourage you to consider your:

• Remaining CFE attempts
• Program time limit
• Practical Experience progress
• Remaining CFE offerings and 
• Transition eligibility and potential placement in the new program.

Transition is not automatic, and eligibility requirements apply. If you are eligible to transition, your placement in the new program will be based on the CPA PEP components you have successfully completed at the time of transition.

Review the Transition Guide for information about eligibility, placement, and how completed CPA PEP requirements may be recognized.

Questions specifically related to transition or the CPA Professional Program can be sent to [email protected].

Day 1 of the CFE is based on a previous Capstone 1 case, with each Capstone 1 case being used for two offerings of the CFE Day 1. After a CFE Day 1 case has been tested twice, it will be retired and not tested again.

Candidates who were unsuccessful on Day 1 of the CFE have the option to register for any upcoming CFE Day 1 case as posted publicly on the CPA Canada Capstones webpage. 

• Experienced CFE writers will be emailed the relevant Capstone 1 case after the CFE registration period closes. 
• Alternatively, shortly after Capstone 1 concludes, candidates can obtain the related Capstone 1 case and the sample strong response directly from the CPA Canada Capstones webpage.

Additionally, candidates can review “Part A” of the most recent CFE Board of Examiners’ Report on the CPA Canada website for more information about active and past CFE Day 1 cases.

Candidates seeking CFE Day 1 practice cases may obtain these from their existing Capstone 2 modules, as several versions and offerings of the CFE Day 1 are accessible there. If your Capstone 2 modules don’t include the CFE Day 1 practice cases you need, you can buy a materials-only Capstone 2 module to access them. More information about this option can be found on the CPAWSB website.

If you wish to register for Days 2 and 3 of a future CFE offering, please disregard the Day 1 description on the registration page and choose either CFE option in My CPA Portal.

If you wish to request and pay for a re-mark, a PAR, or both, an option to do so will be available in My CPA Portal following the results release (please select “appeal” to request a re-mark). The deadline to request and pay for a re-mark or PAR is posted on the CPA PEP Schedules webpage, and is September 8, 2026. 

Re-mark results will be communicated in the first week of October 2026. The PARs (Performance Analysis Reports) for unsuccessful candidates will be released as follows:

• Late February 2027 for the June 2026 CFE writers

Before requesting a re-mark, please note the following:

• A re-mark ensures that you receive credit for all competencies demonstrated and does not provide any additional feedback on your result
• CPA Canada does not accept any circumstantial information and will not consider any cases of hardship when re-marking a paper
• Only unsuccessful candidates may request a re-mark or a performance analysis report
• Candidates must submit their request before the final deadline

Re-Marks (Appeals)

Candidates who fail at Level 1 and are assigned an overall sufficiency grouping of 1 or 2 may want to request and pay for a re-mark of their results (formerly an appeal). Candidates who passed Level 1 but failed to demonstrate competence in one specific competency area at any of Level 2, Level 3 or Level 4 may want to request a re-mark.

Performance Analysis Report

A PAR will detail the weaknesses that are evident in the candidate’s response and profile the elements of the response where the candidate’s performance did not meet the standard. The analysis will not give feedback on the areas where the minimum standard was met (areas where candidates performed well are not commented on). 

Sample PARs can be found here:

• Day 1
• Days 2 and 3

Automated Feedback report- Day 1 only

To support unsuccessful candidates with more timely feedback, the Board of Examiners provides an automated feedback report for Day 1 of the CFE. The report is automatically generated using the marking data collected for each response rather than being based on a personalized review of the response. It is therefore being provided at no cost to all failing Day 1 candidates. This report is intended to allow for the identification of the key deficiencies in the candidate’s Day 1 response, which then allows the candidate to decide whether to request the more detailed personalized performance analysis report noted above, for a fee.

As noted above, it is recommended that you wait to receive your automatic feedback report before deciding whether to purchase a Day 1 PAR. Automated feedback reports will be available on September 2 by 5 pm MT. Reports will be available for download from the Candidate National Marks Portal. You will not be notified once the reports are ready; therefore, we recommend that you check for your report on September 2 after 5 pm MT.

Fees

Should a candidate’s fail status be changed to a pass status upon re-marking, the detailed performance analysis will not be performed, and any associated fees will be refunded.