CPA evaluation: Common Final Examination case examples

Prepare for the Common Final Examination (CFE) by reviewing these case examples for all three days of the CFE.

The Common Final Examination (CFE) is a three-day examination requiring candidates to demonstrate depth and breadth of competency development in accordance with the CPA Competency Map.

The CFE overall exam blueprint provides you with information on the testing objectives and what to expect for each of the three (3) days of the CFE, as well as the study materials you can use while completing them.

The presentation is a copy of the Board of Examiners presentation on the Common Final Examination (CFE). It highlights the important examination design elements and describes the assessment model, particularly the differences in the testing objectives for each of the three days of the examination. Candidates and those preparing candidates to write the CFE are encouraged to review its contents.

You will be required to:

  • participate in a three-day examination
  • demonstrate the depth and breadth of your abilities according to the CPA Competency Map
  • draw on learning from your Capstone 1 case to complete the examination

CFE Calendar

For 2017, the CFE offering will be held:

  • Wednesday, September 13, 2017 to Friday, September 15, 2017

For 2018, the CFE offering will be held:

  • Wednesday, September 12, 2018 to Friday, September 14, 2018

Examples of CFE cases

Day 1:

Day 1 of the CFE relates to the CPA Professional Education Program's Capstone 1 large business case.

Day 2:

Day 3: