Details on CFE Approach

Apr 7, 2022
Photo credit: kibsri/
This news post provides additional information about the May 2022 Common Final Examination, including start times, laptop and software, and safety protocols.

Start Times

To maintain physical distancing guidelines, we will stagger start times, as needed, to minimize the number of candidates entering and exiting the exam location at the same time. The start time will occur between 9:00 am and 12:00 pm local time for CPAWSB candidates (assigned arrival and start times will be provided to each candidate by the end of April). 

Laptops and Software

You will be provided with a CPA-issued laptop to write the exam. Each will be equipped with a numeric keypad. The profession will not provide a mouse, but you are permitted to bring your own wired mouse, each laptop will have a sufficient number of USB ports for your wired mouse should you choose to bring one. A wireless mouse is not permitted.

The laptops will have Microsoft Office Word and Excel installed. For candidates writing Days 2 and 3 of the CFE, please be aware that unlike prior years, the Day 2 financial statements will not be pre-populated in Excel.

The laptops will have Folio Views installed. Folio Views is a software that gives candidates access to the CPA Handbook and Income Tax Act. All CFE writers will have the opportunity to practice using Folio Views through the Introduction to Capstone 2 and CFE module within D2L. You should already have access to this module in D2L, if you do not, please contact

COVID-19 Requirements - Action Required

The safety of candidates, staff, and volunteers is a top priority for the CPA profession. To that end, we plan to have several health and safety measures in place at the Common Final Examination (CFE) to mitigate the risks associated with COVID-19 to the greatest extent possible. These measures may be subject to change as health and safety guidelines continue to evolve. 

As a condition of writing the CFE, you must agree to an acknowledgement of risk and waiver of liability, accepting all risks associated with writing the May 2022 CFE in light of COVID-19. Information regarding the safety requirements and approach for the May 2022 CFE was emailed out last week and the CPAWSB safety policy can be found here. Once you have reviewed the safety measures, please complete the waiver and vaccination attestation survey no later than April 22, 2022. CFE writers who decline to sign the waiver or complete the attestation process will not be permitted to write the May 2022 CFE and will need to defer to a later offering.

Before You Arrive

All individuals attending the May 2022 CFE are required to conduct a self-assessment prior to entering the exam writing centre. You will be sent the screening questions in advance of the exam and they will also be posted when you arrive at the exam centre. If you answer “Yes”, or anticipate you will answer “Yes”, to any of the screening questions, you will be asked to contact us at to determine next steps, which may include:
  • Deferring the May 2022 CFE to September 2022 or an offering in 2023
  • Taking another COVID-19 test to provide proof of a negative result if you tested positive for COVID-19 
  • Providing a doctor’s note to support a diagnosis of an illness other than COVID-19 that does not put other writers, the invigilation staff, or the public at risk 

When You Arrive

  • Staggered start times: To maintain physical distancing guidelines, start times will be staggered, as needed, to minimize the number of candidates entering and exiting the hotel at the same time. In addition, to minimize disruptions, each floor within the hotels will start the CFE at the same time. Information about your specific start time will be provided to you closer to the dates of the CFE.
  • Face masks: You are required to wear a face mask upon arrival at the hotel and at all times while in the hotel, unless you are alone in your hotel room. You are required to supply your own face mask, however additional disposable masks will be available at the hotel should yours become unusable. 
  • Other personal protection equipment (PPE): Alcohol wipes, additional masks, and gloves will be available when you get to your floor, which you can use at your discretion. You are also allowed to bring your own hand sanitizer. Invigilation staff will also wear a face mask at all times.
  • Physical distancing: Starting at the entrance to the hotel and throughout the CFE, we ask that you allow two metres between yourself and other people and to follow any site-specific directions and/or physical distancing guidelines to maneuver around the hotel. Site specific guidelines will be communicated to you upon entry to the hotel and there will be signs posted.
  • COVID screening: Upon entry to the hotel on each day of the CFE, you will be required to review the screening questions and conduct a self assessment for any COVID-19 symptoms. You will be informed in advance of any additional screening protocols in place at your hotel.
  • Screening officers: Screening officers will wear a face mask. 
  • Sanitization: Before the exam, each hotel room will be sanitized by the hotel using COVID-issued standards for each region. In addition, sanitization supplies will be available on each hallway of each hotel floor.
  • Arrival at hotel room: Once you have completed the on-site screening process, go directly to your assigned room, while complying with all applicable physical distancing and directional guidelines. When you get to your room you must leave your bag(s), jackets and cell phone(s) at the doorway. You can only bring permissible materials (refer to the CFE examination regulations for a list of permissible materials) into the room (including hand sanitizer, if desired). It is recommended that you wash your hands when you arrive at your assigned room.
  • Laptops: All CPA-issued laptops will be disinfected before distribution. You will be provided with three individually packaged alcohol wipes each day that you can also use to clean the laptops, if you choose. The laptops will stay in your hotel room for the duration of your examination.

During the CFE

  • Hotel rooms: Room doors will remain open and the writing desk will be visible from the hallway. Only you and your invigilator, as required, will be permitted to access your room once the CFE has started (i.e. rooms will not be cleaned by hotel staff for the duration of the CFE unless a new person is writing in that room).

  • Face masks: You can remove your face mask when you are alone in your hotel room. You will need to put it back on if an invigilator needs to enter your room. Invigilators and supervisors are required to wear their face masks at all times while administering the CFE.
  • Interactions with others: Each invigilator will monitor a small number of candidates. When an invigilator needs to enter your room, you will need to put your mask on and practice physical distancing within the room. 
  • Washrooms: The washroom in your hotel room is dedicated for your use only. 
If you have any concerns or questions about the May 2022 CFE or the safety measures, contact us at  

As previously mentioned, once you feel comfortable with the safety measures, risks and waiver of liability, please complete the waiver and vaccination attestation survey no later than April 22, 2022. CFE writers who decline to sign the waiver or complete the attestation process will not be permitted to write the May 2022 CFE and will need to defer to a later offering.

By the end of April, you will be notified of the hotel in which you will write the CFE, along with information about the option of booking a room at that hotel at a discounted rate. Please be reminded that you will not be allowed to sleep in the room in which you write your examination.

We appreciate your understanding and support as we work to deliver the May 2022 CFE in as safe a manner as possible.

Remember: Day 1 of the May 2022 CFE will be based on the Capstone 1 case studied in Winter 2022: Creative Toys Inc.

We wish you well in your studies.