Retest policy


After completing the two Capstone modules/courses, you can choose not toattempt the Common Final Examination (CFE) right away and wait until the next offering*.

Deferral requests should be submitted to the Order in writing to

*Note: If you defer the CFE, you are not required to retake Capstone 1. However, you are responsible for familiarizing yourself with whichever Capstone 1 case study linked to Day 1 of the CFE you will attend.


Passing Day 1 is not linked to passing Days 2 and 3. Therefore, you may need more than one attempt to pass the entire examination.

If you received a Fail, please read carefully the following sections, especially if you have failed your third attempt.

You passed the CFE but did not meet the requirement regarding the Financial reporting and you still want to get the CPA auditor designationLearn more about the public accountancy examination >

WHAT IF YOU FAIL at the 1st or 2nd attempt?

Starting in 2020, the CFE will be held twice a year. This change in the examination cycle will affect all subsequent steps in 2019, including rewriting opportunities. 

If you fail your 1st attempt at Day 1, at Days 2 and 3, or at all 3 days, you can rewrite the exam during the next scheduled CFE of your choice. However, to put all the odds in your favour, we strongly recommend that you rewrite it one year later for the following 2 reasons

1.   To use the same case as on your first attempt at Day 1

To rewrite the CFE with the same case you used in your 1st attempt at Day 1, you must wait one year.

Accordingly, if you fail Day 1 of the September 2019 CFE with Case B, you must wait until the September 2020 CFE to re-use Case B. You can sit for the May 2020 CFE, but you will have to learn a new case (Case C). 

2.   To take into account the feedback you received in your performance analysis 

You may request a performance analysis for Day 1, for Days 2 and 3, or for all 3 days of the CFE. 

Due to the time required to complete this analysis, you will not receive the reports in time for you to register for the next scheduled CFE.


CFE results

Performance analysis reports



CFE results

Performance analysis reports


  • If you fail your 1st or 2nd attempt at all 3 days, you must register to rewrite all 3 days at the same sitting of an upcoming CFE. You may not register to rewrite Day 1 of one CFE and Days 2 and 3 of another.
  • If you fail your 1st or 2nd attempt at Days 2 and 3 or at all 3 days, we strongly recommend that you retake Capstone 2, even though it is not required. Visit the CFE preparation page to see the tools available to you.
  • If you fail your 2nd attempt at Day 1 or at all 3 days, you will have to learn the case that will be assessed during the next scheduled CFE, since each case is used for only 2 examinations.


If you fail Day 1, Days 2 and 3 or all 3 days, you will be expelled from the CPA program and will no longer be registered as a candidate for the profession with the Order. You may not re-register for the CFE unless you submit your file for review one year following the release of the results of your 3rd attempt. Depending on the results of this review, the Order may require you to retake the entire Professional Education Program.


For a fee, you may submit an appeal of examination results for which the overall assessment is “Fail” by filling out the review and/or performance analysis form. 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 Review request and/or Performance analysis – Common Final Examination results form must be sent to the Order to before December 16, 2019, 5:00 p.m. If the appeal is successful, the fee will be refunded.


A performance analysis is available for Day 1, Days 2 & 3, or for the 3 days. 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.

Here is an example of a personalized performance analysis report for Day 1 and an example for Day 2 and Day 3 of the September 2017 Common Final Examination (CFE).

If your standing is changed to “Pass” after the appeals process and you have requested a performance analysis, the analysis will not be performed and all related fees will be refunded.