CFE Guides and Resources

Prepare yourself for the Common Final Examination (CFE) by reviewing the various guides and resources from CPA Ontario and CPA Canada.

This video will walk you through what the CFE entails.

CFE Resources

  • The Certification Resource Centre (CRC) offers valuable resources for CPA PEP students which will help guide you through what you need to know before sitting the CFE. The Centre provides guidance on the structure and administration of CPA PEP modules as well as regulations:
    • The CPA Canada Competency Map will help you understand the competencies that you need to demonstrate on the CFE by competency area, module and proficiency level.
    • The CPA Harmonized Education Policies Vol. 1 outlines the profession’s expectations regarding the format of the CFE, eligibility policies, repeating the CFE if unsuccessful on a previous attempt, feedback and remarks.

Evaluation Resources

  • CPA Canada publishes a number of documents to help students understand the CFE’s content and technical requirements:
    • The CFE blueprint provides students with information on what to expect from their examination, including the format of the examination, the resources accessible during the examination and testing objectives that affect the examinable material.
    • The CFE Regulations outline what is expected of students writing exams.
    • The Competency Referenced Evaluation Methodology presentation highlights the important examination design elements and describes the assessment model, particularly the differences in the testing objectives for each day of the exam.
    • The CFE Board of Examiners’ reports on previous CFEs provide feedback on candidates’ performance, how to improve candidate performance and methods used for guide-setting and marking.
    • Determine which Capstone 1 module business case will be examinable on the CFE.

Academic integrity and professional conduct

Once you are enrolled in CPA programs and courses, you are expected to adhere to the profession’s standards. You will be subject to CPA Ontario’s policies on academic integrity and professional conduct and misconduct may result in disciplinary action.

  • Academic misconduct includes (but is not limited to) plagiarism, the enabling of plagiarism and inappropriate use of a current or former student or candidate’s work. See Regulation 9-1, Appendix A.
  • Please note that CPA Canada defines plagiarism to include the use of materials posted to study resource websites or platforms such as Course Hero, Chegg, Oneclass, Quizlet, WhatsApp groups, Kijiji, etc. Any instance of use of these types of materials will be flagged by our plagiarism detection software and subject to investigation. The provision of materials (posting of content) to these websites or platforms before, during or after your enrolment in the program/module is also considered plagiarism and will be investigated accordingly.
  • Professional conduct includes (but is not limited to) adhering to CPA Ontario’s Student Code of Conduct, behaving ethically, demonstrating integrity and honesty and exhibiting respect to others including all written and oral communication with students, candidates, facilitators, session leaders, educational staff and provincial staff.
Review the CPA Harmonized Education Policies Vol. 1 and download the CPA Professional Education Program Candidate Guide (PDF) for more information.