National examinations
The CPA Professional Education Program (PEP) includes four individual and one team-based evaluations. All areas covered by the CPA Competency Map, which sets out the knowledge, skills, and proficiency levels expected of candidates at qualification, are evaluated. Note that the national examinations must be written in locations determined by the Order.
Module examinations >
Allowable and prohibited items >
Module examination deferrals >
Retest policy >
Appeals of examination results >
Special accommodations >
For exam dates, you must go to the Module and Exam Calendar web page.
Module examinations
Examination software
During an exam attended in person at a writing centres, you must use the examination software to write the CPA Canada examinations. This software is an application that locks down your computers so that no other programs or files can be accessed during an examination. The application automatically uploads all responses into the Test Administration system.
Core and elective modules
Each core and elective module of the National Program ends with an individual examination. These examinations include objective format questions and short cases. To pass, you must achieve “Competency”, as determined by the board of examiners, on the module-end examination. Note that passing the examination is generally a prerequisite for moving on to the next module.
See the examples made available to you >
Learn more about the prerequisites for each module >
Consult the Module and examination calendar >
Capstone modules
The Capstone 1 examination will be completed in a team throughout the eight weeks of the module. The team will be required to write a three-part report to a board of directors and, at the end of the module, deliver an oral presentation before a board of examiners composed of CPAs. To pass this module, you must attain an acceptable level in these three components:
- Individual contribution to teamwork
- Preparation of the group report
- Oral Presentation
See the examples made available to you >
Consult the Module and examination calendar >
Capstone 2 does not have an examination. Once the module is completed, you can challenge the Common Final Examination (CFE).
Consult the Final examination section >
Annual examination pass rates
CPA Canada releases annual examination pass rates for the CPA PEP modules. These rates reflect the annual weighted-average pass rates of first-time candidates.
Allowable and prohibited items
You will be permitted to bring to the national examinations in personn at a writing centres only the items authorized by CPA Canada. Unless otherwise indicated, they must be placed in a clear plastic bag on your desk, in clear view of the writing centre presiding officer and invigilator.
See the list of allowable and prohibited items >
Module examination deferrals
Once you have completed the module assignments and completed the workshop in the core and elective modules, you can defer writing the module-end examination. However, you must attempt the next examination offering, otherwise you will receive a “Fail” for this module and an attempt will be charged.
Deferral requests should be submitted to the Order in writing at examens@cpaquebec.ca within three business days after the exam.
Cancellation and refund policy
Do you want to cancel your registration or get a refund of some of the fees you paid for a retake exam? See the cancellation and refund policy.
Retest policy
You have three attempts to pass each examination. If you received a “Fail,” read the scenarios below to find out what steps to take depending on your situation. If you fail the summative examination, you will receive feedback on performance (through a results report) adapted to the nature of each examination.
Consult the regulations and procedures to learn more about the CPA harmonized education policies, which include a collection of policy directives for the examinations in addition to the governing regulations and procedures.
What if you fail?
Failed 1st attempt
- Program: You do not have to retake the core or elective module (it is recommended, but not required).
- Examination: You must write a scheduled examination.
Failed 2nd attempt
- Program: You must retake the core or elective module.
- Examination: You must write a scheduled module examination.
Failed 3rd attempt
- You are expelled from the CPA program, and you may not re-enrol in any module unless you submit your file for review and are granted re-entry into the program.
Failed 1st attempt
- You must retake Capstone 1.
Failed 2nd attempt
- You must retake Capstone 1.
Failed 3rd attempt
- You are expelled from the CPA program, and you may not re-enrol in any module unless you submit your file for review and are granted re-entry into the program.
Appeals of examination results
For a fee, you may submit an appeal of examination results for which the overall assessment is “Fail”. The Review request - Examination results form must be sent to the Order at examens@cpaquebec.ca within three business days of the release of the examination results. Note that you cannot apply for a partial review of your examination results.
If you undertake this process, it is possible that the appeals results will not be available before the next module begins. In this event and where one module is a prerequisite for a subsequent module, you may choose to enrol in and begin the next module. However, if the appeal is unsuccessful, you must leave the module.
Special accommodations
Through the regions, CPA Canada provides reasonable one-time and ongoing accommodations to individuals who have documented disabilities (physical, mental or learning impairments) for all the national examinations administered by the Order (including the Common Final Examination and the module examinations of the National Program).
Visit the CPA Canada website to obtain clarifications on the decision and application submission process and consult the fee schedule to find out the special accommodation request fee.