CFE Re-marks, Performance Analysis Reports and Consultations
If you are unsuccessful on the Common Final Examination (CFE), either in part or the whole, you can request a re-mark and/or a Performance Analysis Report (PAR). You must submit the request with payment for an examination re-mark/PAR by Monday, December 18, 2023. Requests received after the deadline will not be processed and will not be eligible for a refund.
However, before you take that step, we recommend that you review the detailed breakdown of your CFE results. Please also read the Information for Candidates letter to help you understand the detailed results. Then consider booking a CFE consultation with an Education advisor to help interpret your results. If you choose to book a CFE consultation, please do not purchase a re-mark and/or PAR until after your consultation.
Note: If you are unsuccessful on the CFE, you do not need to retake Capstone 2. However, it is recommended you do, as it will help you brush up on your case writing skills and technical knowledge. You will not be required to meet the passing profile or attend the workshop. Unsuccessful writers will be notified of Capstone 2 and CFE enrolment.
If you were unsuccessful on only a portion of the CFE, you will have an opportunity to register to re-write that portion of the exam on an upcoming offering of the CFE. For example, if you were unsuccessful on Day 1, but passed Day 2 and 3, you will have the opportunity to register to re-write Day 1 on an upcoming CFE. If you were unsuccessful on Day 2 and 3, but passed Day 1, you will have an opportunity to enroll to re-write Day 2 and 3 on an upcoming CFE. Go through our Journey Map to understand what you are eligible to do in an upcoming CFE.
If you were unsuccessful on your third CFE attempt, please review details on the deregistration process.
Students who were unsuccessful on Day 1 of the CFE should consider the Day 1 cases that will be offered on upcoming CFEs to help determine the timing of their next attempt.
Fees
| Results re-mark (day one) | $275 |
| Results re-mark (day two and three) | $500 |
| Results re-mark (all three days) | $725 |
| Performance Analysis Review (day one) | $450 |
| Performance Analysis Review (day two and day three) | $700 |
| Performance Analysis Review (all three days) | $1100 |
| Results re-mark and Performance Analysis Review (day one) | $675 |
| Results re-mark and Performance Analysis Review (day two and three) | $1150 |
| Results re-mark and Performance Analysis Review (all three days) | $1750 |
Request a re-mark
You are eligible to request a remark if you were unsuccessful on the CFE or have made a successful attempt, demonstrating depth in Assurance (Level 3) and were unsuccessful demonstrating depth in Financial Reporting (Level 2).
You may want to request a re-mark of your results if you:
- failed at Level 1 and are assigned a decile 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 and are interested in pursuing a public accounting license
You are less likely to succeed on a re-mark if you:
- did not demonstrate competence at Level 1 and are assigned a decile 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 request a re-mark, log into My Portal and click on Service Requests ► Exam re-marks and Performance Analysis Report (PAR).
Note: No additional information will be provided with a re-mark. Students will be notified by email if their re-mark was successful or unsuccessful. Re-marks will be available on February 9, 2024.
Request a Performance Analysis Report (PAR)
A PAR provides unsuccessful students with a detailed analysis and 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.
In an effort to provide unsuccessful Day 1 students with more timely feedback, the Board of Examiners will provide students with an automated feedback report for Day 1 of the CFE. The report is automatically generated using the student’s specific response rather than being based on a personalized review of the response. It is therefore being provided at no cost to all unsuccessful Day 1 students. This report is intended to allow for the identification of the key deficiencies in the student’s Day 1 response, which then allows the student to decide whether to request the more detailed personalized Day 1 PAR noted above, for a fee.
It is recommended that you wait to receive your automated feedback report before deciding whether to purchase a Day 1 PAR. Automated feedback reports will be available by end of day on December 13, 2023. Reports will be available for download from the Candidate Portal. You will not be notified via email once the reports are ready. Download a sample Day 1 automated feedback report.
PARs are available for Day 1 and/or Days 2 and 3.
Please ensure you read the Sample PARs to understand the level of detail that will be provided when deciding whether to purchase a PAR. Further, please note that PARs are meant to be self-explanatory. CPA Ontario does not offer services to help students understand/interpret their PAR.
Should a student’s standing of "fail" be changed to a "pass" upon re-mark, that student’s PAR (if purchased) will be cancelled and any associated fees will be refunded.
Please note that historically students who have purchased a PAR have performed significantly better on their next attempt at the CFE.
If you wish to request a PAR, log into My Portal and click on Service Requests ► Exam re-marks and Performance Analysis Report (PAR).
Please note that PARS will be returned May 10, 2024. Therefore, if you are purchasing a PAR, it is recommended that you do not write the May 2024 CFE and you wait until the September 2024 CFE.
Request a CFE consultation
You can meet with a CPA Ontario Education representative to help interpret your September 2023 CFE results and prepare for your next attempt at the CFE. Consultations will be completed on the phone via Microsoft Teams. Please note representatives will not have access to individual student papers and specific questions related to the CFE cases/responses will not be discussed. The purpose of a consultation is to understand your overall result, discuss case writing strategies and how to prepare for a future attempt. None of the conversations will be specific to the cases examined on the CFE or your specific exam writing experience.
Prior to booking your consultation, we strongly recommend you review the relevant comprehensive video created by CPA Ontario to answer common questions addressed in a CFE consultation. The videos provide general information on the purpose of a CFE consultation, understanding your CFE result, the PAR and remark process and next steps in your CPA Ontario education journey. Please only watch the video that is relevant to you:
- 1st and 2nd Attempt: Understanding Your CFE Results Video
- 3rd/Final Attempt: Understanding Your CFE Results Video
Please Note: the 2019 CFE does not count as an unsuccessful attempt. CFE consultations will only address questions regarding the September 2023 CFE results.
If you would like to book a CFE consultation after reviewing the relevant video, please do so using the book now button.
If this was your first and/or second unsuccessful CFE attempt, please ensure you select the service "CFE Consultation First and Second Unsuccessful Attempt."
If you were unsuccessful on either your third and/or final CFE attempt, please ensure you select the service "CFE Consultation Third and/or Final Unsuccessful Attempt."
The 2019 CFE does not count as an attempt.
Note: You must ensure you select the appropriate service to ensure your consultation is scheduled with the appropriate representative. CFE consultations will take place from December 5 to December 15, 2023, between 8 a.m. and 7 p.m. You must enter your country code when entering your phone number to ensure the booking is complete. If you need to reschedule and/or cancel your consultation, please use the link in your booking confirmation email. You are only permitted one consultation so please ensure you attend the consultation booked.
Deregistration
A student will be deregistered 45 days after the release of the results of their third unsuccessful attempt at either Core 1, Core 2, Capstone 1, Capstone 2 or the CFE. For an elective module, after three unsuccessful attempts, no further attempts for that module or examination can be made. Students who are unable to successfully complete two of the electives will be deregistered.
Refer to Regulation 9-1, section 1.120 for the definition of an unsuccessful attempt and section 58A for the details and timing of deregistrations.
A student who has been deregistered shall not be reregistered except in extraordinary circumstances at the discretion of, and on the restrictions and conditions deemed appropriate by, the Registrar or the Admission and Registration Committee, or the Appeal Committee, as the case may be. Refer to Regulation 9-1 section 58A.