Retest policy

Examination deferrals

After completing the two Capstone modules/courses, you can defer attempting the Common Final Examination (CFE) until the next offering*. Deferral requests should be submitted to the Order in writing to examens@cpaquebec.ca.

*Note: If you do not attempt the next scheduled CFE offering, you are responsible for familiarizing yourself with whichever Capstone 1 case study linked to Day 1 of the CFE.

Receiving a “Fail”

Passing Day 1 is not linked to passing Day 2 and 3. Therefore, you may need more than one attempt to pass the entire examination. If you received a Fail, read the scenarios below to find out what steps to take depending on your situation.

You may rewrite the CFE a maximum of three times, after which you will be expelled from the CPA program. To be allowed to rewrite the examination, you must submit your file to the Order for review and redo the entire program.

Consult the regulations and procedures to learn more about the CPA harmonized education policies, which include a collection of policy directives for the CFE in addition to the governing regulations and procedures.

What if you fail?

1st attempt

Scenario No. 1 Day 1 Days 2 and 3
Result Fail Pass
Steps to take  You must register for Day 1 of the next scheduled CFE in order to reuse the Capstone 1 case you worked on. If you are unable to rewrite the next examination, retaking Capstone 1 is not required, even though it is recommended. Candidates are responsible for familiarizing themselves with whichever Capstone 1 case study linked to Day 1 of the CFE.
N.A.
Scenario No. 2
Day 1
Days 2 and 3
Result
Pass
Fail
Steps to take
N.A.
You must register for Day 2 and 3 of another CFE. There is no requirement to select the next scheduled CFE or to retake Capstone 2, even though it is recommended.
Scenario No. 3
Day 1 Days 2 and 3
Result
Fail
Fail
Steps to take
You must register for Days 1, 2 and 3 of a single CFE offering.1

Day 1: To write the examination with the Capstone 1 case you have previoulsly analyzed, you must register to the next scheduled CFE. If you are unable to rewrite the next examination, retaking Capstone 1 is not required even though it is recommended. Candidates are responsible for familiarizing themselves with whichever Capstone 1 case study linked to Day 1 of the CFE.

Days 2 and 3: Retaking Capstone 2 is also not required, even though it is recommended.

1 It is not possible to register to the different components of the CFE (Day 1 and Days 2-3) unless one of them has already been succeeded.
  You must register for Day 1, 2 and 3 of another CFE. Day 1 of the CFE and Day 2 and Day 3 of the CFE are only separable if a candidate previously passed one portion of the CFE.
2nd attempt
Scenario No. 4
Day 
Days 2 and 3
Result
Fail
Pass
Steps to take
You must register for a final attempt at Day 1 of the CFE. Retaking Capstone 1 is not required, even though it is recommended. Candidates are responsible for familiarizing themselves with whichever Capstone 1 case study linked to Day 1 of the CFE.
N.A.
Scenario No. 5
Day 1
Days 2 and 3
Result
Pass
Fail
Steps to take
N.A. You must register for a final attempt at Day 2 and 3 of the CFE. Retaking Capstone 2 is not required, even though it is recommended.
Scenario No. 6 Day 1
Days 2 and 3
Result
Fail
Fail
Steps to take
You must register for a final attempt at Days 1, 2 and 3 of a single CFE offering.1

Day 1: Retaking Capstone 1 is not required, even though it is recommended. Candidates are responsible for familiarizing themselves with whichever Capstone 1 case study linked to Day 1 of the CFE.

Days 2 and 3: Retaking Capstone 2 is not required, even though it is recommended.

1 It is not possible to register to the different components of the CFE (Day 1 and Days 2-3) unless one of them has already been succeeded.
 

You must register for Day 1, 2 and 3 of another CFE. Day 1 of the CFE and Day 2 and Day 3 of the CFE are only separable if a candidate previously passed one portion of the CFE. 

3rd attempt
Scenario No. 7
Day 1
Days 2 and 3
Result
Fail
Fail

You are expelled from the CPA program, and you may not re-register for the CFE, unless you submit your file for review and redo the entire education program.

Appeals of examination results

For a fee, you may submit an appeal of examination results for which the overall assessment is “Fail.” Note that you can apply for a partial review of your results (Day 1 of the CFE, or Day 2 and 3 of the CFE). The fee will be refunded if the appeal is successful. The Review request and/or Performance analysis – Common Final Examination results form must be sent to the Order to examens@cpaquebec.ca within twelve business days of the release of the examination results.

Requesting a Performance Analysis

A performance analysis is available for Days 1, 2 and 3. A performance analysis provides candidates with specific feedback on the areas where the minimum standard was not met, and provides commentary of how to improve performance. In addition, areas where candidates performed well are also be commented on.

Should the fail standing be changed to a pass standing, the detailed performance analysis will  not  be performed and any associated fees will be refunded. 

The Review request and/or Performance analysis – Common Final Examination results form must be sent to the Order to examens@cpaquebec.ca within twelve business days of the release of the examination results.

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