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COMMON FINAL EXAMINATION (CFE)

Reviews/re-marks, performance analysis reports (PARS) and rewriting the September 2019 CFE

Important Update: As a result of the cancellation of the May 2020 CFE, students who were unsuccessful on the September 2019 CFE, and were planning to write the May 2020 CFE, are now able to purchase a PAR in the extended enrolment period from April 1 – April 17, 2020. Requests to purchase a PAR must be received by April 17, 2020. PARS purchased in the extended enrolment period will be available by July 1, 2020. Students cannot purchase a re-mark in this extended period.

If you wish to request a Performance Analysis Report, log into My Portal and click on Service Requests. Then choose Exam Re-marks and Performance Analysis Report (PAR).
Note: You should only select a PAR from the drop-down menu – re-marks are not available during the extended enrolment period.

Students who purchased a PAR during the normal enrolment period (by January 31, 2020) will still receive their PAR by June 1, 2020.

Reviews/Re-marks

You may want to request a review/re-mark of your results 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;
  • Made a successful attempt with depth in Assurance (role) and failed depth in Financial reporting.

You are less likely to succeed on a review/re-mark 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.

If you wish to purchase a review/re-mark, log into My Portal and click on Service Requests. Then choose Exam Re-marks and Performance Analysis Report (PAR). Note: re-marks for the September 2019 CFE are now closed and can no longer be purchased.


Performance Analysis Reports (PARs)

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.

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

Sample Day 1 PAR

Sample Day 2/3 PAR

Should a student's standing of "fail" be changed to a "pass" upon review/re-mark, the PAR will not be performed and any associated fees will be refunded.

If you wish to request a Performance Analysis Report, log into My Portal and click on Service Requests. Then choose Exam Re-marks and Performance Analysis Report (PAR). Students who were unsuccessful on the 2019 CFE may apply for a PAR during the extended enrolment period from April 1 to April 17, 2020. Requests must be received by no later than April 17, 2020. Results for PARs purchased during the extended period will be available by July 1, 2020. PARs purchased during the regular enrolment period (January 31, 2020) will still be available by June 1, 2020. 


Rewriting the September 2019 CFE

CPA Ontario is dedicated to supporting our students in the pursuit of the CPA designation. Given the circumstances surrounding the September 2019 CFE, the Profession has determined that a failed attempt of the September 2019 exam will not count as an unsuccessful attempt. The following options are available as you consider your next steps:

  1. Review the detailed breakdown of your CFE results. Please also see the Information for Candidates letter to help you understand the detailed results.
  2. Consider meeting with an Education representative from CPA Ontario to discuss how to interpret your results and prepare for your next examination. These are available from Jan. 13 to Jan. 31, 2020. Contact Customer Service at 1-800-387-0735 to schedule your meeting.
  3. Re-marks for the 2019 CFE are now closed and can no longer be purchased. You can purchase a PAR during the extended enrolment period from April 1 to April 17, 2020. To apply, log in to My Portal and click on Obligations and Requests, then choose Service Requests. Select Exam Re-marks and Performance Analysis Report and complete the form.
  4. You are eligible for a free rewrite of the CFE exam, along with access to the CPA Professional Education Program’s Capstone 2 preparatory module at no charge. You will be notified of Capstone 2 and CFE enrolment by email. Please note that for dual-designation students who faced a Feb. 1, 2020 deadline to complete the CFE, the deadline to pass the examination has been extended to Feb. 1, 2021.
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