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COMMON FINAL EXAMINATION (CFE)

Reviews/Remarks

You are eligible to request a remark if you were unsuccessful on the 2020 Common Final Examination (CFE) or have made a successful attempt with depth in Assurance (Role) and failed depth in Financial Reporting.

You may want to request a review/remark 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 review/remark 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 review/remark, log into My Portal and click on Service Requests. Then choose Exam Remarks and Performance Analysis Report (PAR). The deadline to request a remark is Monday, December 14, 2020. If you are planning on booking a CFE consultation with an Education Advisor please do not purchase a remark and/or PAR until after your consultation, as this may impact whether or not you would like to proceed with the purchase.

Remark results will available by February 1, 2021.


Performance Analysis Reports (PARs)

A PAR provides students with 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.

PARs are available for Day 1 and/or Days 2 and 3.

Sample Day 1 PAR

Sample Day 2/3 PAR

Please ensure you read the sample PAR 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 review/remark, the PAR will not be performed and any associated fees will be refunded.

If you wish to request a Performance Analysis Report, log into My Portal and click on Service Requests. Then choose Exam Remarks and Performance Analysis Report (PAR). The deadline to request a PAR is Monday, December 14, 2020. If you are planning on booking a CFE consultation with an Education Advisor please do not purchase a remark and/or PAR until after your consultation, as this may impact whether or not you would like to proceed with the purchase.

PARs will be available on Friday, May 7, 2021. Please note that PARS will be returned a few weeks prior to the May 2021 CFE. Therefore, if you are purchasing a PAR it is recommended that you do not write the May 2021 CFE.

Note: You must submit the request with payment for an Exam Remark/PAR by Monday, December 14, 2020. Requests received after the deadline will not be processed and will not be eligible for a refund.

Please refer to the schedule of fees for remarks and/or PARs.

Request a CFE Consultation

Consider meeting with a CPA Ontario Education representative to help interpret your CFE results and prepare for your next examination. Please note representatives will not have access to individual student papers and specific questions related to the 2020 CFE cases/responses will not be discussed.

Due to Covid-19, all CFE consultations will be virtual.

Book your 30-minute CFE consultation sessions through Customer Service at 1-800-387-0735. Consultations will be available from 9 a.m. – 5 p.m. Monday, November 30 to Friday, December 11, 2020.