Appeals
Candidates who were unsuccessful on any day of the CFE can request an appeal or Performance Analysis Report (PAR) through the CFE Registration page of My CPA portal until December 22, 2017. Candidates are encouraged to submit their request before the final deadline.
Only unsuccessful candidates and successful candidates with depth in Assurance (role) who failed on depth in Financial Reporting may request an appeal or a performance analysis.
Candidates who fail at level 1 and are assigned an overall sufficiency grouping of 1 or 2 may want to request an appeal. Candidates who failed to demonstrate competence in one specific competency area at any of Level 2, Level 3 or Level 4 may want to request an appeal.
Candidates who did not demonstratee competence at level 1 and are assigned an overall sufficiency grouping of 3 or more are less likely to succeed on appeal. Candidates who did not demonstrate competence in more than one specific competency area at Level 2, Level 3 or Level 4 are less likely to succeed on appeal.
Before deciding to appeal, please note the following:
- An appeal ensures that you receive credit for all competencies demonstrated and does not provide any additional feedback on your result.
- CPA Canada does not accept any circumstantial information and will not consider any cases of hardship when re-marking an appealed paper.
CFE appeal costs are as follows:
- Day 1: $275
- Days 2 and 3: $500
- Days 1, 2, and 3: $725
Fees will be refunded for successful appeals. Partial fees will be refunded if only part of an appeal for all days is successful. Appeal results are expected by February 2018.
Performance Analysis Report (PAR)
A PAR is available for the 2017 CFE.
The Day 1 performance analysis will give candidates specific feedback on the areas where the minimum standard wasn't met, and provide commentary of how to improve performance. In addition, areas where candidates performed well will also be commented on.
Day 2 and Day 3 performance analysis will provide feedback on each simulation and how the candidate performed relative to the Board's expectations, with both positive and negative commentary on the candidate's performance. Suggestions for ways to improve results will be provided.
Candidates can request an appeal or Performance Analysis Report (PAR) through the CFE Registration page of My CPA portal until December 22, 2017. PARs are expected to be available by May 2018.
CFE PAR costs are as follows:
- Day 1: $450
- Days 2 and 3: $700
- Days 1, 2, and 3: $1100
Candidates who request an appeal and a PAR will receive a reduced rate. The combined cost of an appeal and PAR are as follows:
- Day 1: $675
- Days 2 and 3: $1150
- Days 1, 2, and 3: $1750
Sample PARs can be found here:
Should the result of the appeal change a candidate's standing from "fail" to "pass", the detailed performance analysis will not be performed and any associated fees will be refunded. Fees will also be refunded for successful appeals.
Once submitted, appeal requests and PARs cannot be changed.
Retaking the CFE
Candidates who were unsuccessful on the 2017 CFE can choose to appeal their result, request a personalized review of their result, and/or register to retake the failed portion of the exam . Candidates who chose to retake have options depending on the day(s) they were unsuccessful:
- Candidates who fail Day 1 are required to repeat Day 1.
- Candidates who fail Day 2 or Day 3 are required to repeat both Day 2 and Day 3.
- Candidates who fail all three days are required to repeat all three days together as part of the same CFE offering.
Candidates can register for the 2018 CFE (September 12, 13, 14, 2018) on My CPA Portal between April 9 and May 21, to avoid late registration fees.
Retaking Day 1 - FVT Candidates
Day 1 of the CFE is based on a Capstone 1 case, with each Capstone 1 case used for two consecutive offerings of the CFE. The second and last CFE for which the First View Theatres Inc. (FVT) Capstone 1 case will be tested is the September 2018 CFE.
Retaking Day 1 - PRI Candidates
Day 1 of the CFE is based on a Capstone 1 case, with each Capstone 1 case used for two consecutive offerings of the CFE. The Phoenix Risen Incorporated (PRI) case has now been tested twice and will not be tested again on the CFE. Candidates who used PRI and were unsuccessful on Day 1 have the option of registering to write using the First Views Theatres Inc. (FVT) case, which was used in the September 2017 CFE, or a new case that will be introduced in the 2018 Capstone 1 module. Both cases will be emailed to all eligible candidates once they become available.
Retaking Days 2 and 3
If you wish to register for Days 2 and 3 of the 2018 CFE, please disregard the Day 1 description on the registration page and choose either CFE option in My CPA Portal.