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Common Final Examination (CFE): Appeals and Performance Analysis Reports

Students who have had an unsuccessful attempt at the CFE may apply for an appeal or a Performance Analysis Report (PAR) during a specified time period. Refer back to this page once CFE results have been published.

You may apply for an appeal or PAR if you:

  • made an unsuccessful attempt at the most recent CFE offering.
  • made a successful attempt with depth in Assurance (role) and failed depth in Financial Reporting.

Appeals

You may want to request a review of your results (an appeal) if you:

  • failed at Level 1 and are assigned an overall sufficiency grouping of 1 or 2. 
  • failed to demonstrate competence in one specific competency area at any of Level 2, 3 or 4.

You are less likely to succeed on appeal if you:

  • did not demonstrate competence at Level 1 and are assigned an overall sufficiency grouping of 3 or more.
  • did not demonstrate competence in more than one specific competency area at Level 2, 3 or 4. 

Performance Analysis Reports (PARs)

PARs are available for Day 1 and/or Days 2 and 3.

A PAR provides students with specific feedback on the areas in which the minimum standard was not met and provides commentary of how to improve performance. In addition, areas in which the student performed well will also be commented on.

Fees

Item Fee
Day 1 Appeal $275
Day 2/3 Appeal $500
All 3 Days Appeal $725
Day 1 PAR $450
Day 2/3 PAR $700
All 3 Days PAR $1,100

Should a student's standing of "fail" be changed to a "pass" upon appeal, the PAR will not be performed and any associated fees will be refunded. If the appeal is successful, all fees for the appeal will be refunded.