At CPAWSB, we are committed to supporting learners from all backgrounds, including those navigating the CFE through memorandums of understanding (MOUs) with international professional accounting bodies. That is why we launched the Introduction to Capstone 2 and CFE (ITCP2 MOU) initiative in February 2024 and expanded it in 2025 to welcome learners from newly established MOU agreements. The results have been encouraging and continue to highlight the value of active participation.
What Is Offered?
The ITCP2 MOU module is a module available to MOU learners admitted to CPAWSB. It provides a comprehensive set of resources to help learners build confidence and competence before Capstone 2:
- A series of six live webinars hosted by a highly experienced CPAWSB Session Leader;
- Optional weekly CFE case assignments, marked by an experienced CPAWSB Facilitator;
- Weekly office hours held by an experienced CPAWSB Facilitator;
- A moderated discussion board to foster peer and instructor engagement.
These resources are available to all MOU learners registered in the module, with hundreds of participants registered in 2024 and 2025.
What Did *We* Learn?
Recent CFE results for MOU learners showed promising outcomes, particularly among those who actively engaged with the ITCP2 MOU module. Learners who submitted the optional weekly CFE cases demonstrated a notably higher pass rate than those who did not, highlighting the value of consistent, intentional practice and feedback.
While all learners had access to webinar recordings, those who participated in case assignments saw the greatest benefit. This reinforces the importance of active engagement and the role of formative feedback in preparing for the CFE.
Why Does This Matter?
Bloom’s Taxonomy1 reminds us that learning is most effective when it involves active participation. Submitting cases, reflecting on feedback, and engaging with peers and facilitators are all examples of meaningful learning activities that support deeper understanding and skill development.
We recognize that every learner’s journey is unique, and the data is clear: "Participation + Action" makes a difference, therefore:
Your Particip-ACTION matters
If you are an MOU learner preparing for the CFE, we encourage you to take full advantage of the resources available through the ITCP2 MOU module. Submit your cases, engage with your peers, and reflect on your progress. These steps can make a meaningful impact on your success.
Lauren Hewson, Manager, Learner Initiatives – Learner Support Team
Lauren Hewson is Manager, Learner Initiatives and part of the Learner Support Team at CPAWSB. She works hard to design and implement programming that helps candidates succeed in the CPA certification program. Lauren is passionate about creating inclusive, data-informed learning experiences that empower learners to reach their goals.
[1] Bloom’s Taxonomy of Learning | Domain Levels Explained is a framework for categorizing learning through progressively active learning methodologies.