CFE Schedules and Enrolment

Plan your path to the Common Final Examination (CFE) here. View the schedules for upcoming CFEs and understand the associated fees and policies.

To enrol in CFE, log in to My Portal, select Manage My Journey ► CPA PEP ► Enrol ► Complete enrolment, acknowledgements and applicable declarations.

If you require accommodation, please submit an Accommodation Service Request.

CFE enrolment and deadline schedules

The CFE is offered twice a year, once in May and once in September. Please see the CPA PEP schedule for module enrolment dates and details.

May CFE 2023

This is a table associated with the information above
CFE enrolment opensJanuary 30, 2023
CFE enrolment closesFebruary 27, 2023
Accommodation requests deadlineMarch 30, 2023
Withdrawal request deadline80% of fee paid prior to Day 1 of Exam
Transfer examination location deadlineMarch 21, 2023
CFE Day 1Tuesday, May 30, 2023
CFE Day 2Wednesday, May 31, 2023
CFE Day 3Thursday, June 1, 2023
Remarks deadlineTuesday, September 5, 2023
Results releaseFriday, August 18, 2023

September CFE 2023

This is a table associated with the information above
CFE enrolment opensMay 1, 2023
CFE enrolment closesMay 29, 2023
Accommodation requests deadlineJune 30, 2023
Withdrawal request deadline80% of fee paid prior to Day 1 of Exam
Transfer examination location deadlineJuly 4, 2023
CFE Day 1Tuesday, September 12, 2023
CFE Day 2Wednesday, September 13, 2023
CFE Day 3Thursday, September 14, 2023
Remarks deadlineTBD
Results releaseDecember 1, 2023

September CFE 2023 Examination Locations

This is a table associated with the information above
Toronto*The International Convention Center (Hall 5)6900 Airport Road, Mississauga, ON L4V 1E8
Toronto*Toronto Congress Centre (Hall I/J)650 Dixon Rd, Etobicoke, ON M9W 1J1
OttawaOttawa Conference And Event Centre200 Coventry Road, Ottawa, ON K1K 4S3
HamiltonBurlington Convention Centre1120 Burloak Dr., Burlington ON L7L 6P8
LondonBest Western-Stoneridge Inn6675 Burtwistle Ln, London, ON N6L 1H5
KingstonTravelodge Kingston2360 Princess St, Kingston, ON K7M 3G4
SudburyHoliday Inn Sudbury1696 Regent St, Greater Sudbury, ON P3E 3Z8
WindsorDouble Tree by Hilton Windsor333 Riverside Dr W, Windsor ON N9A 7C5
Thunder BayVictoria Inn Thunder Bay555 Arthur St. W, Thunder Bay, ON P7E 5R5
TimminsMNP Office2185 Riverside Dr., Timmins, ON P4R 0A1
KenoraBDO Office301 1st Ave S #300, Kenora, ON P9N 4E9
Fort FrancesBDO Office607 Portage Avenue, Fort Frances, ON P9A 0A7
Sault Ste. MarieDelta Hotel Sault Ste. Marie Waterfront208 St Mary’s River Dr, Sault Ste. Marie ON P6A5V4

*Toronto writing location will be assigned by CPA Ontario. Students will be unable to request a location change.

The September 2023 common final examination locations by candidate ID are available via PDF.
Download PDF

Location changes

Location changes for the CFE within Ontario can be requested up to 70 days before the CFE, provided there is capacity. There is a $50 + HST fee. You can change your examination centre by logging into My Portal ► Manage My Journey ► select Change Location from the Actions menu.

What you must bring to the examination

Students must bring valid government-issued photo ID to the examination. The personal information on the ID must match your student information on file with CPA Ontario or you will not be permitted to write the examination.

Please review the CPA Canada Examination Regulations prior to writing the CFE.

Fees and payment options

This is a table associated with the information above
CFE (all three days)$1700
CFE (day one)$725
CFE (day two and day three)$1300

For results remark and Performance Analysis Review fees, please refer to our page.

You can pay your fees using one of the following options:

  • Online payment using VISA, MasterCard, Amex or Interac Debit. Confirmation receipts for online payments will be available upon successful payment completion. 

Payment cannot be made with VISA Debit, cheque or cash. 

When you enrol, you will be able to select your desired method of payment from the options available:

  • Select NO if you are paying now with Credit Card or Interac.
  • Select YES if your employer will submit payment directly to CPA Ontario at a later date. Please ensure we receive payment within three weeks of the CFE.

If you receive an error message upon payment, do not re-enter your card information. Please contact CPA Ontario for assistance by email or call 1 800 387.0735.

To access your enrolment invoice, select Financial History ► Invoices.

CFE Day 1 cases

The first time a student writes the CFE, they must attempt the Day 1 case that is linked to the Capstone 1 module they completed, provided that case is available on the CFE they attempt.

Below is a summary of the cases that will be offered on the upcoming CFEs.

This is a table associated with the information above
Winter 2024May 2024TBD – Winter 2024 Capstone 1 case (version 1)TBD – Winter 2024 Capstone 1 case (version 1) 
Kingsdale Tea Inc. (version 2)
Spring 2024September 2024TBD – Spring 2024 Capstone 1 case (version 1)

TBD – Spring 2024 Capstone 1 case (version 1) 


J.R. Pets Inc. (version 2)

Winter 2023May 2023Kingsdale Tea Inc. (version 1)Kingsdale Tea Inc. (version 1) 
Creative Toys Inc. (version 2)
Spring 2023September 2023J.R. Pets Inc. (version 1)

J.R. Pets Inc. (version 1)


CanDo Fitness Ltd. (version 2)

If you took Capstone 1 as part of an accredited program, you must complete the Day 1 case linked to the Capstone 1 module you completed on your first attempt, provided that case is available on the CFE you attempt.

Please note that the version of the Day 1 case (i.e. version 1 or version 2) is not a reflection of the difficulty level of the CFE question. Each version simply presents a unique scenario related to the Capstone 1 case for students to analyze. All CFE marking is calibrated by the Board of Evaluators to ensure there is consistency and fairness across the various offerings of the examination.

CFE Day 2 elective depth role

Your elective depth role is evaluated during Day 2 of the CFE. There are four elective depth roles available:

  • Assurance*
  • Finance
  • Performance Management
  • Taxation
Find more information here on choosing your elective depth role.

It is recommended that your depth role be one of the two elective modules that you completed during the PEP program.

*If you wish to pursue a Public Accounting Licence (PAL) you must select Assurance as your Depth role.

Withdrawal policy

You cannot defer the CFE. Instead, you will need to withdraw and enrol in a future offering.  

If you withdraw in advance of Day 1 and do not attend the CFE, this is not considered an attempt.

If you attend Day 1, then withdraw and do not attend Days 2 and 3, it will be considered an attempt for all three days.

No refund, or partial refund, will be available unless you provide documentation of extreme circumstances (e.g. car accident on the day of the examination, hospitalization, etc.). Please contact us if this is the case.

To withdraw from CFE, log in to My Portal, select Manage My Journey ► CPA PEP ► Actions ► select Withdrawal

Refunds are issued within four to six weeks.