Author: Gevorg CPA

As you continue on your journey towards your CPA designation, being able to debrief and achieve competency efficiency becomes increasingly important. In fact, debriefing will likely become your main study method.

1. Know when to debrief

The most effective way to debrief is not too long after writing the case. This way, the case facts are fresh in your mind and time can be saved from avoiding having to read the case again. Debriefing the case the following day will be more realistic and effective in managing a work-study balance.

2. Understand the marking competencies and how it relates to you

CD – Know what you completed very well, but not always the optimal rank.
C – Know what you you completed correctly
RC / NC – Know what you were on the right track on, but needed to include more
NA – Know what assessment opportunities you missed

The objective is to achieve a C, noting that achieving a CD might mean you spent too much time on one assessment and could have used that time elsewhere. The goal is to do enough required for each assessment. Focus your attention on the assessments that are not at a level C.

3. Review the sample responses

A sample response will show the level of depth/breadth expected of a candidate writing under the time constraints. Review how you could have approached a quantitative and qualitative analysis more efficiently, what case facts might have been missed, etc. Think “What more did I need to include in my response?”.

4. Review the solution

The solution demonstrates a “best” response, meaning, under no time constraints. It should be noted that candidates are not expected to strive for perfection. However, the solution provides a resource to ensure that your notes are complete.

5. Create and organize your notes

Organize your notes by topic (i.e. Financial Reporting, Tax, etc.) and continue to add to them each debriefing session. Watch as your knowledge on the topics expand over time.

6. Give enough time to the debrief process

Do not rush the process of debriefing and making notes. Typically debriefing a case should take as long as it took you to write the case (i.e. debrief 2 hours for a 2 hour case).

While debriefing can be an intimidating process, it is a necessary process to ensure you are making the steps to improving with each and every case. Building this habit will make the CPA journey much more manageable.

Get effective CPA exam coaching

I’m Gevorg, I’m an instructor and a CPA exam coach. If you need helping passing your exams, sign up for my CPA PEP and CPA CFE Review Course for a comprehensive prep package.

With the transition to writing the CPA Canada Common Final Exam (CFE) in hotel rooms, a software called FolioViews has been implemented by CPA Canada to replace Knotia as reference during the exam. You’ll get access and download FolioViews in Capstone 2. I’ll share tips and tricks in this post.

Tip #1: Narrow the search

When searching in FolioViews, you search through the entire database. This means your results will be all over the place. To be efficient, checkmark the standard you would like to search and it will narrow down the search. For example, if your CFE case is IFRS, checkmark IFRS so that FolioViews searches only there:

Tip #2: Use advanced search

There are two ways to search in FolioViews: [Basic] Query and Advanced Query. Both are accessible through Search drop down on the top toolbar:

 

 

 

 

The basic Query will search in the database and show you the results on the bottom of the screen. For example, I searched the term “biological” and FolioViews found several results:

 

The Advanced Query is better in the sense that it lets you see the number of results before you perform the search. It also shows you the results when you use phrases. For example, when I search “biological asset” using Advanced Query, it shows me that there are 48 matches. This is useful in determining if my multi-word query will lead to results (or no results) before I execute the search.

Tip #3: Assign a hotkey to Query

The first instinct when making a search is to press CTRL + F (like you do in other programs). In FolioViews, this brings up “Find Infobase”, which is not that useful. Let’s re-map this hotkey so that CTRL + F performs a basic Query:

• Click on Tools > Customize
• Choose Keyboard
• In Command Category, pick Search
• Click on Query
• Click on the box “Press new shortcut key” and press CTRL and F on keyboard. It will say that this hotkey is assigned to another command. Ignore it, click Assign on the top.
• Press OK to accept the changes.

Now you can perform a basic Query with CTRL +F and Advanced Query with the default hotkey F2.

Tip #4: Use HitList tab

In both basic Query and Advanced Query, the results are shown in All tab, on the bottom:

 

 

 

 

 

 

 

This is hard to work with, so I suggest clicking on HitList tab and scrolling through results there. This is much faster than clicking on next/previous hit buttons. Once you found your desired result, double click and it will open that record. Note that it will then take you to Document tab; click on All tab to return to the original view.

FolioViews Installation Guide

As candidates will be required to access their reference material through FolioViews, below is a short guide on how to install FolioViews as well as NFO files.

1. Installation files are in D2L “Introduction to Capstone 2” and the CFE.
2. Right click on the zip file and select open.
3. To start installing, double click on the file “VPL_FOLIO_VIEWS_471.exe”.
4. Follow the steps that appear on your screen, such as “ accept the terms of the licence agreement.” and selecting “Typical (Local) Installation”.
5. Download CPA Handbook Folio and Income Tax Collection Folio (shown above) by right clicking on the files and selecting “Extract All”
6. Select “Browse” and find destination “C:VPL\NFO”. Then click “Select Folder” and “Extract”
7. Click on the “Start” button in Windows and find the folder “Virtual Professional Library”. Click on the “Folio Views 4.7.1” link.
8. Upon start up, the page “Folio Views Getting Started” will appear.
9. Open the files you downloaded within the NFO folder by clicking “File” and “Open”.

 

 

 

 

 

 

 

 

 

Other notes:

• FolioViews is not compatible on Macs.
• If you’re using an employee-issued laptop, ensure no conflicts with any existing software with your IT department.
• FolioViews files can be downloaded an unlimited amount of times.

Get effective CFE coaching

I’m Gevorg, I’m an instructor and a CPA exam coach. If you want coaching with me, sign up for my CPA CFE Review Course for a comprehensive prep package.

 

CPA Canada Knotia eBook explains income tax accounting in Chapter 23. However, student struggle understanding the steps in calculating and journalizing the deferred tax asset (DTA) and deferred tax liability (DTL) in cases. Here is a quick summary.

Explanation of future income taxes (FIT)

The idea behind future income taxes (FIT) is to book a liability for future payment of taxes (due to differences in accounting vs tax income). We have to do this because this is money we owe in the future to CRA, like accounts payable we owe to vendors, and GAAP says all obligations must be shown on F/S.

We have these differences for many reasons. A common one is the depreciation rate. We record depreciation at one rate while CCA is at another rate. There is a difference that is owed and we record this difference to FIT liab and FIT expenses.

Part A: Example

Step 1a: Calculate temporary differences 

To determine the temporary differences, deduct tax base from accounting base.

[Temporary difference = Accounting base – tax base]

Note: Both the Accounting base and Tax base are usually given in the case.

Step 1b: Determine if taxable or recoverable temp difference

Using the results from Step 1a:

• If the total temp diff is negative => Deductible => DTA
• If the total temp diff is positive => Taxable => DTL

Step 2: Calculate DTA/DTL

To calculate DTA/DTL, multiply the tax rate by the total temp differences from Step 1a.

[DTA/DTL = Tax rate % x total temp diff (from Step 1a)]

Step 3: Adjust DTA/DTL to actual

• step i) Look at the balance of DTL/DTA from prior year in B/S (this should be given in the case)
• step ii) Look at the balance for current year (calculated in Step 2)
• step iii) post an AJE to adjust the balance from prior to current.

Example from the eBook

The following is the breakdown of the example seen in the CPA Canada eBook Chapter 23:

• Step 1a: We found it’s -$10,000 (the eBook doesn’t show negative, but it is negative since accounting base is smaller than tax base)
• Step 1b: It’s negative, so DTA.
• Step 2: DTA: $10,000 × 45% = $4,500
• Step 3: AJE
  Prior = $10,400 DTL
  Current = $4,500 DTA
  AJE:
  Dr DTL $10,400 (to remove prior from B/S)
  Dr DRA $4,500 (to add current to B/S)
  Cr Deferred tax recover $14,900 (plug to balance the entry)

Part B: Memo

IAS 12 Income Taxes

Calculations/quants are half of the marks. You won’t get C by simply following the above steps. It’s important to quote the technical from CPA Canada Handbook correctly. This is illustrated below.

Issue:

ZZZ Co. has provided information regarding the income taxes. The issue is what the deferred tax provision calculation for 20XX should be.

Analysis:

• According to IAS 12, para 5, temporary differences are differences between the carrying amount of an asset/liability in the statement of financial position and its tax base.
  • As seen in App X, there is a total deductible temporary difference of $XXK (NOTE: calculate per above steps 1a, 1b, and 2)
• Furthermore, according to IAS 12, para 5:
  • DTA are the amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits.
  • DTL are the amounts of income taxes payable in future periods in respect of taxable temporary differences
    • This means DTL rise from taxable temporary differences, while deferred tax assets (DTA) rise from deductible temporary differences. Given that the total $XXK is a deductible temporary difference, this amount is a DTA.
• Furthermore, according to IAS 12, para 24, DTA shall be recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized
  • MET: ZZZ Co. is growing rapidly with positive financial results. There are no indications that a taxable profit is not probable in the near future.

Recommendation:

Based on the above analysis, I recommend recognizing DTA of $XXK and Deferred tax recovery of $XX, per AJEs in App X. (NOTE: calculate per above Step 3 )

Got questions about the CPA program? Contact me for advice: http://gevorgcpa.com/contact

CPA Canada exams are grueling and require hours of dedicated study and practice. At some point, you may feel that you need supplemental support. Here are your options.

Option #1: One-on-one CPA tutor

You can hire a CPA tutor to sit down with you, act as your coach and provide one-on-one help. Tutors usually don’t have supplemental cases, they use CPA Canada’s cases and answer your questions. You pay per hour and the usual fees are $60-$100/hr (depending on experience).

Option #2: Case marking

You can hire someone mark your cases and pinpoint the areas to work on. The difference with this option is that you don’t have live sessions with someone, the feedback is done on paper, similar to CPA facilitators. You pay per marked case and the fee is usually $40-$100 (depending on case length).

Option #3: Supplemental cases, practice drills

You can get supplementary materials such as extra cases, drills, study notes. With this option, you would study independently using the materials. The prices vary greatly depending on the type of material you purchase.

Option #4: Coaching program

You can sign up for a coaching program. The great thing about a CPA coaching program is that it’s an amalgamation of above support sources: You receive the live coaching, supplementary materials, and case marking.

Which one is best for you? It depends on your circumstances and your budget. If you failed your exam twice, I highly recommend hiring a one-on-one tutor or signing up for a coaching program. These resources will help you find where you’re going wrong and help you correct and improve it.  If you are taking your module for the first time, you may want to purchase supplemental materials and study independently. After a few weeks, if you feel that you’re struggling, consider upgrading to the other options.

Got questions about the CPA program? Contact me for advice: http://gevorgcpa.com/contact

• Update: The Survival Guides have been replaced by PEP Syllabus. Please see this updated post.

The CPA Canada Survival Guides are an excellent resource to keep track of eBook readings, assignments, deadlines and deliverables. It’s a good idea to download and print them before your module starts, so that you complete your readings in advance.

Here are the steps to download the survival guide for any module:

Step 1: Access D2L

Go to CPA Canada’s learning D2L platform: https://education.cpacanada.ca/d2l/loginh/

Step 2: Click on Introduction to PEP course

You’ll see the courses you’re registered in the home page. Click on “Introduction to PEP”

Step 3: Scroll to the bottom until you see Survival Guides

Go to the bottom of the page until you see Survival Guides:

 

 

 

 

 

Now you can download and save the latest survival guides!

Questions or concerns? Contact me for help: http://gevorgcpa.com/contact

 

 

When it comes to the CPA Canada PEP exams and Common Final Exam (CFE), there are specific reasons why some candidates struggle to pass. For some, it’s not knowing how to study for the exam. For others, it’s weak technicals. For majority, it’s running out of time and not being able to answer all the AOs .

Here are the top five reasons why candidates are unsuccessful at CPA exams and how to avoid these pitfalls:

1. Weak technicals

Without strong technicals, you are not going to reach depth in AOs, resulting in insufficient marks for passing. Here are few strategies that I’ve seen candidates take towards studying the technicals:

• Full technical review strategy: Some candidates read everything, trying to cram as much technical knowledge as possible. This often results in burnouts and forgetfulness.
• Minimal technical review strategy: Some candidates find technical too difficult to study, so they skip the complex ones and study basics. This results in getting NA/NC in complex topics which come up on exams often.

You should aims for the the middle:

• Study some technicals, write more cases: Instead of fully reviewing all technicals, it’s better to study the most commonly tested topics, then focus your time on case writing. By continually applying technicals to cases and adding to your knowledgebase as you debrief, you refine your knowledge and achieve technical mastery.

2. Suboptimal study plan

PEP program takes 1.5-2 years to complete for most and CFE time off is usually 4-8 weeks. It’s important to develop an effective study schedule that fits into your everyday schedule during these times.

I suggest planning day-by-day what you’re going to do:

• Review technicals (via eBook (Knotia), supplemental notes, textbooks)
• Write IPs (if PEP exams)
• Write practice cases
• Debrief

It’s important to plan early because there are many distractions in our daily lives, with balancing work, personal life, and other commitments.

• If you’re a morning person: Wake up early, study for a few hours, head to work, and study as much as you can in the evening before going to bed.
• If you’re a night owl: Get good sleep, head to work, and do most of your studies in the evening.

3. Poor case writing skills

Case writing is an umbrella topic that includes several skills, including formatting, outlining, time management, and hitting depth. CPA Canada PEP and CFE exams are unique in the sense that no other CPA designation around the world uses simulations (cases) to evaluate candidates. Cases prove to be challenging for candidates who are not native English speakers, fast typers, fast readers or who find it difficult to structure their thoughts under time pressure.

Here are the top 3 “must have” skills:

• Stay organized: CPA cases are like puzzles. They throw different case facts and your job is to find and organize them, and solve the puzzle. When reading the case, put each piece in the right box. Use the BURN acronym to organize the key case facts: business information, users, requireds and necessary case facts.
• Work on your typing speed: In my CPA Honour Roll student interviews, I ask top writers what is their typing speed. Most are above average, around 70-80 words per minute (WPM). if your WPM is less than 45, you need to work on that. 
• Write efficiently: CPA Canada solutions are not helpful. They are above-perfect answers that are unrealistic for candidates to write under exam conditions. You can use them to learn technicals, but you need “realistic solutions” to learn how to efficiently write cases. My PEP and CFE Review courses offer realistic solutions to several cases, that are actually manageable to write in the time limit.

4. Not understanding the CPA exams

Another common pitfall by candidates is that they don’t do enough research on how the PEP and CFE exams are marked and what specific concepts will be tested. If you are taking Core 1, or you’re an international trained accountant (ITA) challenging the CFE, you’ll find the CPA PEP and CFE blueprints confusing.

• Research: Take the time to research on Google and YouTube for CPA exam blueprints and how each exam is tested.
• Study resources: Use your study materials wisely and focus on few resources that add most value to your studies.

5. Mental unpreparedness

For some candidates, their internal emotions and their motivation gets in the way of their own success. There is lots of pressure on you, from co-workers, family, friends, and relatives. It seems that failing the CPA exam will disappoint everyone. However, fear stops your from focusing and thinking clearly. You have to stop fear and intimidation from getting the best of you.

• Take time out, breath and relax. Remember that other writers are feeling as stressed and pressured as you. It’s important that you find a study partner or a study group that will positively influence you and give you an extra boost of motivation. You can find a study partner by joining my CPA Canada Facebook and WhatsApp groups. It’s also helpful to schedule time off in your schedule for relaxation and rest.

If you have failed you CPA PEP or CFE exams attempting on your own or with another CPA coaching provider, now is the time to consider a change. Gevorg, CPA has strategies, study materials and markers that will help you study smarter, find answers quicker and get results. I have overall 90% pass rate across our courses and we provide personalized coaching that will help to focus your studies. 

Sign up for PEP and CFE Review programs to learn the path to CPA success.

 

 

I offer a personalized CFE coaching program based on Honour Roll strategies. My candidates achieve overall 90%+ pass rate on the CFE. Here is a quick comparison:

Features	Gevorg, CPA CFE course	Other providers
Case marking
Access until you pass
100% Canadian owned
Day 1 case marking*
Flexible marking schedule
Weekly live coaching sessions*
Free access to CPA SpeedType™ time management and case typing training tool
1-on-1 coaching
Clever memory aids
Engaging video lessons
Honour Roll student technical interviews
Private WhatsApp group for support
T2202 issued to use as tax credits*
CPA PER coaching program discounts
Featured in national news
Affordable

*Some but not all CFE coaching providers offer Day 1 marking and weekly live sessions. Some providers offer 1-on-1 coaching through mentors or instructors who may not be subject-matter experts.  T2202 certification is not issued by all providers. The information in this table is based on the information made available on competitor websites.

Student Reviews and Testimonials

Student reviews and testimonials of my CPA courses are available at Reviews page.

Course preview and details

You can watch free lessons and learn more by clicking on the cover image below. You can also get in touch with me for a quick consultation call.

The September 2025 Common Final Exam (CFE) results were released on Friday, November 28, 2025. To check your CFE results, access the National Certification Centre website: https://www.certificationenterprise.net/CPAcp/cpLogin.aspx

When logging in for the first time, your user ID and password will be your 7-digit CPA ID number beginning with 4. Your password will be your email address. You will be requested to change your password when entering.

If you are unsuccessful, here are the next steps and answers to frequently asked questions.

Why was I unsuccessful?

There are different reasons. You may have struggled with technicals, time management, or efficient case writing. The first step is to look at your detailed transcript to see what Level you failed.

For Days 2/3:

• Level 1 sufficiency: This is driven by both Days 2 and 3, with more emphasis on Day 3. Failing Level 1 means you didn’t achieve C and RC enough in your cases.
  • Decile ranking: Decile ranking is for Level 1 only. It shows how close you were from passing. For example, decile 1-3 means you were close to passing, while decile 8-10 means you were far. If you passed Level 1, you will not see decile ranking. Decile ranking is not available for Level 2, 3, or 4, nor Day 1 of the CFE.
• Level 2 depth in FR/MA: This is driven by both Days 2 and 3, with more emphasis on Day 2. You didn’t achieve enough Cs in FR or MA.
• Level 3 depth in role:  This is driven by Day 2 only. You didn’t achieve enough Cs in your role (PM, Assurance, Finance or Tax).
• Level 4 breadth: This is driven by both Days 2 and 3, with more emphasis on Day 3. You didn’t achieve enough Cs or RC in all competencies (for example, you may have scored NC in all Tax or Finance AOs).

For Day 1:

• You will see only pass/fail assessment with no details in the transcript.
• You will also receive a free Automatic Feedback Report (AFR). This report will tell you why you didn’t pass. It’s going to be uploaded to the same portal where you download the transcript (Certification Portal), 2 weeks after results date. You should download and review it. This report is free.

Should I ask for re-mark (appeal)?

No, I don’t recommend asking for re-mark. The chances of success are less than 1%. Below is a screenshot from September 2024 and May 2024 re-mark results released by CPA Canada:

Should I get a PAR report?

PAR provides a breakdown of each case, with comments on your performance. It takes several months to receive the PAR report and it is costly. I wrote a detailed post and description of an example PAR here, please check it out.

Is the next CFE in May 2026 or June 2026?

The next CFE will be held June 2 to June 4, 2026. Usually CFEs are in May and September each year, but for 2026, the May 2026 CFE has been delayed to June, so it’s referred to as “June 2026 CFE“.

How many CFEs are left until the new 2027 CPA Professional Program (CPAPP)?

There are only 4 CFEs left:

• June 2026 CFE
• September 2026 CFE
• September 2027 CFE
• September 2028 CFE

Am I allowed to write immediately after in June 2026 CFE?

Yes, students who need to re-write the CFE don’t have to wait until next September, you can write CFEs back-to-back. 

Should I write in June 2026 CFE or wait until September 2026?

It depends. The two big factors you should consider: (1) Learning a new Day 1 case, (2) Study time availability.

The Day 1 cases repeat annually, so your September 2025 Day 1 case will not appear in June 2026 CFE. This means you’ll need to learn a new Capstone 1 case. This is not a big problem because most Capstone 1 and Day 1 cases are similar in terms of formatting and AOs, you will learn it quickly.

The bigger question is whether you have time to study for June 2026 CFE. If you’re working in public practice, your employer may not let you take time off. If you’re working in the industry, you may have used up all your time off for the September 2025 exam.

Here’s my suggestion:

Talk with your employer and make sure you have time to study in spring 2026. You’ll  need to take time off before the exam (3-4 weeks recommended). If your employer approves, write in June 2026, because your technical knowledge and case-writing skills are still fresh. Before registering, make sure to build a study plan and get proper support.

What Day 1 cases are in June 2026, September 2026, September 2027 and September 2028 CFE?

For the June 2026 CFE, the following Day 1 cases:

• Karnat Bread Company Ltd. (KBC) v1
• Viviana’s Trattoria Ltd. (VTL) v2

For the September 2026 CFE, the following Day 1 cases:

• Singular Textiles Corporation (STC) v1
• Meadowlark Entertainment Inc. (MEI) v2

There is no CFE in May 2027.

For the September 2027 CFE, the following Day 1 cases will be tested:

• Singular Textiles Corporation (STC) v2
• TBD, new case v1

For the September 2028 CFE, the following Day 1 cases will be tested:

• TBD, prior case v2
• TBD, new case v1

When should I start studying again?

This depends what CFE Days you are writing and which exam sitting you will be re-taking:

• Re-writing in June 2026:
  • CFE Days 1,2,3 re-write: Start studying from November.
  • CFE Days 2, 3 re-write: Start studying from January.
  • CFE Day 1 re-write: Start studying from March
• Re-writing in September 2026:
  • CFE Days 1,2,3 re-write: Start studying from Feb 2026.
  • CFE Days 2, 3 re-write: Start studying from March 2026.
  • CFE Day 1 re-write: Start studying from April 2026.

What should be my study plan as an experienced CFE writer?

Here is an effective plan to follow:

• Step 1: Build a study plan. This shows weekly what activities to perform, what cases to write and what days to take off for personal errands.
• Step 2: Review technicals, especially the areas you you didn’t do well based on the transcript.
• Step 3: Re-do cases from your electives (especially if you didn’t clear Level 3).
• Step 4: Write cases. If you’ve written all Capstone 2 (past CFE) cases, get supplemental CFE cases.
• Step 5: Have your cases marked or self-mark them yourself.
• Step 6: Get a study partner, study resources, or sign up for a coaching program.

Where can I get more study resources (tutoring, coaching, personalized support)?

There are several options available to you:

• Tutors: CPA tutors provide 1-on-1 help by connecting with you virtually or meeting in-person. Their expertise varies and it’s important that you find a tutor that fits your needs. CPA Canada publishes a list of tutors which you can request by contacting your provincial CPA school. The tutoring fees are normally $60-$80 per hour.
• Supplemental cases: Writing more cases will help to broaden your technical and improve your time management skills. You can obtain supplemental CFE cases here. The price range is $60-$97.
• Coaching programs: CPA exam coaching programs are more comprehensive than tutoring. They provide study notes, extra cases, marking services, and subject-matter experts work with you to understand your weaknesses and help you achieve better exam performance. Coaching program fees vary and it’s important that you find a program that’s effective.

What’s Gevorg and what’s different about your CFE coaching program?

Gevorg is a personalized CFE coaching program that’s based on Honour Roll strategies. Our candidates achieve overall 90%+ pass rate and several graduate with distinction. Here’s a quick comparison.

Features	Gevorg, CPA CFE course	Other providers
Case marking
Supplemental cases
100% Canadian owned*
Day 1 case marking*
Flexible marking schedule
Live coaching sessions*
Free access to CPA SpeedType™ time management and case typing training tool
1-on-1 coaching
Clever memory aids
Engaging video lessons
Honour Roll student technical interviews
Private WhatsApp group for support
T2202 issued to use as tax credits*
CPA PER coaching program discounts
Featured in national news
Affordable

*Some but not all CFE coaching providers offer Day 1 marking and live sessions. T2202 certification is not issued by all providers. Some providers are U.S. owned. The information in this table is based on the information made available on competitor websites.

What does Gevorg CFE coaching program offer?

Our CFE coaching program that teaches technicals, case writing skills and proven strategies towards the CFE. The CFE Review provides the following learning materials:

• ​​New CFE practice cases with solutions and feedback guides
• Dedicated Day 1 prep course with marking
• Marking of two (2) Day 1, one (1) Day 2 and three (3) Day 3 case (total of 6 cases marked)
• Weekly live tutoring sessions
• Case writing walkthroughs
• Case outlining templates
• Quantitative analysis templates
• Time management methods
• Memory aids
• Technical study notes
• 8-hours of engaging video lessons
• Historical CFE data
• Supplemental practice drills (including DAIS)
• Study plan for the CFE
• Case checklist
• Technical review checklist

You’ll also get one-on-one coaching with a tutor. You get access to the course materials immediately and you keep access until you pass, no matter how long it takes.

Do you mark extra cases?

Yes, our CFE program includes 6 case marking and we can mark extra cases if needed. 

Conclusion

I know failing the CFE is demotivating. It doesn’t mean you’re not smart or unable to succeed, it means you need a new strategy. Take some time think about your options and decide what you will do differently next time. If you feel CFE Review is the right coaching program for you, you can watch preview lessons here.