CPA PEP results, remarks and next steps on unsuccessful PEP exams

To pass a CPA PEP core or elective module you must achieve competency, as determined by the Board of Examiners, on the module-end examination. CPA PEP module-end examinations are non-disclosed and writers will not have access to any examination materials, examination response files, marking keys or other marking materials.

Feedback on performance for the module-end examinations will be provided to writers through a results PDF, which is adapted to the nature of the examination, and can be downloaded from the Candidate Portal.

Exam results are released according to the CPA PEP Schedule.

We recommend all writers review our general information on interpreting core examination results and interpreting elective examination results.

CPA Canada will provide general comments to writers on the overall performance of each CPA PEP examination. These comments can be found on examination results day in D2L on the PEP homepage. Note: the comments are specific to that examination and cannot be generalized to any other examinations.

If you failed a module-end examination, you may have the choice of challenging the examination (writing the examination only, self-study) or repeating the module and examination for your next attempt. See next steps.

You can also choose to request a remark of the unsuccessful result.

CPA PEP Remarks

If you are unsuccessful on a core or elective module-end examination, you can request a remark of your examination within three business days of the examination results release date. Remark requests received after the deadline will not be processed and are not eligible for a refund. The cost is $195 + HST.

No additional information or circumstances will be considered as part of the remark process. The examination paper will be remarked by an experienced marker to ensure that the marking guidelines were applied appropriately, all sections of the exam response were marked, and the application of judgment was appropriate.

Note that no additional feedback will be provided as part of the remark. You will simply receive an email stating if your remark was successful or unsuccessful.

Writers should consider their performance on the case (i.e. their decile ranking) in combination with the format of their examination when deciding if they would like to proceed with a remark. For example, core module-end examinations are more heavily weighted with objective format questions, which are not remarked, therefore there is a lower likelihood that the overall result will change.

It is important to note that success on remark is very low. Refer to the General Information on Interpreting Examination Results for more information. Remark results are final and not appealable.

On examination results release day you will receive an email with additional information about the remark process, specific deadlines, and a link to a PDF that provides additional information.

Remark requests are submitted through MyPortal → Obligations & Requests → Student Requests → Exam Remarks and Performance Analysis Review (PAR).

If a writer is successful on remark, the associated fee will be refunded and late enrolment into the subsequent module will be permitted.

Next Steps Quiz

Please complete the following quiz in order to determine your next step in your CPA education journey.

As a reminder, Core 1 must be successfully completed before Core 2. Core 2 must be successfully completed before the Elective modules. The Elective modules must be successfully completed before the Capstone modules.

You are not required to take a module and/or examination in the subsequent session if the timing of the module does not suit your schedule. However, it is important keep an eye on your PEP expiry date to ensure you have sufficient time to move through the remainder of the CPA PEP prior to your timeline expiry date.

We encourage you to continue to move through the PEP program without any significant gaps between sessions as your consistent and continuous progress enhances your changes of sucess.

After attempt 1 of module and examination, the next optional steps are either attempt 2 of module and examination or challenge exam. After attempt 2 of module and examination, the next optional steps are either attempt 3 of module and examination or challenge exam. If after attempt 1 of module and examination, the exam taker choose to challenge the exam, the next required step is to conduct attempt 3 of module and examination.


All CPA Ontario students can enroll in the Introduction to PEP module, which is accessed through D2L. Enrolment in the module is completed via MyPortal and access will be provided within two weeks of enrolment.

Within the Introduction to PEP module, students have access to a number of resources to support their success in the CPA PEP.

Students have access to the CPA Canada Learning Library, which contains eight eBook chapters. There is one eBook for each competency area (Financial Reporting, Management Accounting, Finance, Assurance, Taxation, Strategy and Governance, Information Technology and the Enabling competencies). The eBook is like a textbook for the competency area and contains features such as snapshots, examples, summary problems and e-lessons.  Please note that the eBooks do not cover all examinable content therefore it is important to refer to the Competency Map to determine what is testable at each point in CPA PEP. The eBooks can be accessed through a technical review module.

There is a technical review module for each core, elective and capstone module. Within the technical review module, students have access to:

  • Diagnostic assessments that evaluate a student’s proficiency on technical topics covered in the module.
  • A personalized syllabus focused on technical topics where students require additional study.
  • Tailored adaptive reviews that reinforce learning and provide students with an opportunity for additional practice.
  • Additional multiple choice questions.

More information on the resources.

The majority of these resources focus on technical review. However, for case writing support it is recommended that students refer to the enabling competency eBook and the self-study case writing module contained in Introduction to PEP.


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 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.

Questions regarding deregistration can be directed to this email.