This image shows a CPA CFE Day 1 practice case from GevorgCPA.com for Viviana’s Trattoria Ltd, a full-service Italian restaurant facing strategic challenges including competition from online food delivery services, ghost kitchens, and large restaurant chains, declining customer loyalty, price sensitivity from US tariffs on Canadian imports, changing customer expectations toward health and wellness dining, AI-powered ordering platforms, and a strategic acquisition of Nakata Bowls Ltd offering Asian-inspired bowls, providing CFE candidates with a realistic Day 1 case writing practice scenario covering strategy and financial competencies.