NEXT STEPS
Candidates who were unsuccessful on the 2018 CFE can choose to appeal their result and/or request a Performance Analysis Report (PAR), and/or register to retake the failed portion of the exam. For information on appeals and PAR's, please visit this page.
Candidates who choose 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 as part of the same CFE offering.
The next CFE will be offered in September 11, 12 and 13, 2019. Candidates can register for that offering on My CPA Portal between April 8, 2019 and May 27, 2019 to avoid late registration fees.
Retaking Day 1 - HEVW 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 Heartbreak Estates Vineyard and Winery (HEVW) Capstone 1 case will be tested is the September 2019 CFE.
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 first View Theatres Inc. (FVT) case has now been tested twice and will not be tested again on the CFE. Candidates who used FVT and were unsuccessful on Day 1 have the option of registering to write using the Heartbreak Estates Vineyard and Winery (HEVW) case, which was used in the September 2018 CFE, or a new case that will be introduced in the 2019 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 2019 CFE, please disregard the Day 1 description on the registration page and choose either CFE option in My CPA Portal.