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CPA Ontario Serving the Public Members Firms / ATOs Students Become a Member

Core-Knowledge Exam (CKE) 

The examinability date for material for the January and May 2014 CKE is September 1, 2013.  The coverage will be based on the Competency Map for the 2013 UFE. See link under related items.

The CKE is a four-hour, computer-scored, multiple-choice examination. It is a non-disclosed examination (no solutions are published and the question papers are to be collected at the writing centres). Students will not be permitted to bring any reference sources to the CKE.

The CKE is comprised of approximately 100 multiple-choice questions (MCQs) comprising the UFE Candidates' Competency Map (the Competency Map). The MCQs are arranged by competency area, but the competency areas will be presented in no specific order.  

The midpoint of the range of marks allocated to each competency area are as follows:

Governance, Strategy and Risk Management  5%
Performance Measurement and Reporting25%
Management Decision-Making15%
Format For PMR
If there are any general questions on PMR on the exam they will be at the beginning of the PMR section. A general question is one that is not IFRS, ASPE or NFP specific i.e. what is the purpose of an income statement.  After the general questions  students will be instructed to answer the next set of questions using IFRS.  After the IFRS questions students will be instructed to answer the next set of questions using ASPE.  The final section will instruct students to answer that set of questions using NFP.

Marks are not deducted for wrong answers. Students are required to achieve a minimum level of performance on the CKE not more than three years prior to the commencement of the School of Accountancy (SOA) in order to proceed to the SOA and/or attempt the related SOA examination. Generally, it is expected that about seventy-five to eighty per cent of those who attempt the examination will meet or exceed this standard.

Calculators:  Calculators will be provided by CPA Ontario.  Outside calculators are not permitted.