Public accountancy examination

In rare cases, some candidates pass the Common Final Examination (CFE), but their financial reporting competency results are not good enough for them to obtain the public accountancy permit (CPA auditor designation). These candidates are required to write an additional examination to validate their proficiency in this competency.

The 4.5 hour national examination consists of 60 multiple-choice questions and 1 case analysis testing the module’s required technical knowledge.

You have up to three attempts to pass the examination.

Refer to the examination blueprint for the competency area weightings.


To be eligible to write the module examination, you must:

  • have passed the CFE in the Assurance role;
  • have failed to demonstrate depth in financial reporting.

You are not required to register for the preparation module, but we strongly recommend that you do to maximize your chances of success.

Preparation module

The examination preparation module is available online on CPA Canada’s learning management system, Brightspace (D2L). This is a self-study module without any submissions or workshops.

The module covers the technical knowledge needed to obtain a public accountancy permit (CPA auditor designation), including assurance, taxation, financial reporting, finance as well as strategy and governance. The module provides in-depth coverage of the competencies of the elective assurance and taxation modules described in the CPA Competency Map.

A weekly study schedule is suggested to help you complete the module within the required timeframe. You should spend an average of 15 hours weekly on self-study activities, which include the following:


Oracle is a knowledge repository of briefing documents as well as practice problems to assist in the development of technical competencies.

Virtual Professional Library

The library provides access to the CPA Canada Handbook collection, Federal Income Tax Collection and Canadian Professional Engagement Manual, so you may consult the assurance, taxation and financial reporting standards in effect.

Case analysis

These are examples of case analysis to help you practise.

Discussion board

Use the board to talk to other candidates enrolled in the module.


To register for the module and/or examination, email the following information to :

  • Six-digit CPA Quebec client number
  • First and last name
  • Examination name: public accountancy examination
  • Registration type: module and examination or examination only

The fees are payable by credit card within five days of your registration.

Important dates

Session Registration deadline Module duration Examination1
Spring 2018 June 29, 2018

Between May 1st and August 23, 2018

Duration: 8 weeks

August 24, 2018

Results release date:
October 5, 2018, 9 a.m.
Spring 2019 April 22, 2019

Between May 1st and August 22, 2019

Duration: 8 weeks

August 23, 2019

Results release date:
October 4, 2018. 9 a.m. 

1 The examination will take place in Montreal (exact place to be determined).

Registration fees

Fee (including taxes)
Module and examination $1,437.19
Examination only $1,149.75

Cancellation and refund policy

Module registration
  • A full refund may be issued if access to the module on the Brightspace (D2L) platform has not been created. Once your access is created, you cannot obtain a refund.
  • Once you begin the module, you cannot obtain a refund for the examination. You may, however, defer writing the examination to the next session.
Registration for the examination only
  • A full refund will be issued for any cancellation made more than five days prior to the examination.
  • A partial refund will be issued and a penalty will be charged for any cancellation made less than five days prior to the examination.


For questions, please contact the CPA Order by email at