CRProfessional Final Exam 1
CPA Core, where the cases start

Two paths through the same module. On the Common path you write the Common exam. On the Licensure path, for anyone considering a public accounting licence, you write the Common cases plus an additional case in the same sitting.

Join the mailing list →The whole program

FormatTwo to three cases

Length3 hours, or 5 with Licensure

Reference materialsHandbooks, ITA, ETA

First sittingSeptember 16, 2027

What the exam looks like

The exam does not control your time between cases, so managing it is on you.

Common format
Two to three cases, each between 60 and 120 minutes
Common length
3 hours, with your time between cases left to you
Licensure Part A
The same Common cases, 3 hours
Licensure Part B
One 2-hour case, timed separately
Licensure length
5 hours in a single sitting
Case difficulty
CPA describes these cases as non-complex, with clear requirements
Reference materials
Handbooks, Income Tax Act, Excise Tax Act
Publicly disclosed
No
Module starts
May 29, 2027 for Licensure, July 10, 2027 for Common
First sitting
September 16, 2027

The content and how it is weighted

The two paths are weighted differently, and Licensure goes deeper on assurance.

COMMONPart A
Assurance
20 to 35%
Financial reporting
20 to 35%
Tax
10 to 25%
Data analytics
5 to 15%
Non-financial reporting
5 to 15%
lower bound
upper bound
LICENSUREPart B
Assurance
30 to 50%
Financial reporting
20 to 40%
Tax
15 to 25%
Data analytics
Up to 10%
Non-financial reporting
Up to 10%
lower bound
upper bound
How the Licensure case actually worksLicensure candidates write the 3-hour Common exam plus an additional 2-hour Licensure case, as one 5-hour bundled sitting. Fail only the Licensure case and you still pass Core-Common and carry on in the program, attempting licensure after designation instead. Pass only the Licensure case and not Common, and you rewrite the whole exam.

What this exam actually asks of you

What Core asks for that Foundational Development did not.

Technical knowledge, applied in a case

Core is extremely technical and case focused at the same time. You need solid assurance, financial reporting and tax, and you need to produce it inside a case under time. The requirements are clear and the cases are not meant to be complex, so marks are lost on depth and accuracy rather than on working out what was being asked.

Coming 2027
GCPA resources for CPA Core

We are building our coaching for the new program against the published blueprints, the same way we built the CFE and PEP courses. Nothing is for sale yet. Join the mailing list and we will email you once, when this one is ready to buy.

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One email per course, nothing else. The list closes once every course has launched.

Everything we have published on the new program

The program is new and CPA is still releasing detail, so this is general to the whole transition as well as to this exam.

October 6, 2026Analyzing the new CPA Professional Program exam blueprintsEvery exam in the new program: format, length, topic weights, and which ones let you use reference materials.Read the article →October 4, 2025Everything you need to know about the 2027 CPA Professional ProgramThe full breakdown: transition rules, module structure, exam formats and every key date.Read the article →August 23, 2025Deadlines and transition rules you need to knowThe five updates that matter most, and what they mean if you are mid-program.Read the article →
ON YOUTUBEWatch the walkthroughsFree, no signup. Updated as CPA Canada releases more.
▶CPA Canada 2027: New Exam Blueprints Finally Released!▶2027 CPA Professional Program: Webinar with Gevorg▶New 2027 CPA Program Update: Deadline, Rules and Transition Risks
See the whole channel →

Source: the CPA Professional Program Exam Guide, issued August 27, 2026. We update these pages as CPA publishes more. Back to the CPA Professional Program →