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THE PROVEN CPA CANADA COACHING PROGRAM
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Unique coaching approach for each candidate
STEP-BY-STEP BREAKDOWN OF CPA EXAMS
MEMORY AIDS
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CPA CFE: Re-Mark Process, Appeal and Performance Analysis Review (PAR)
If you were unsuccessful at the CPA Common Final Examination (CFE), you may choose to re-mark (formerly appeal) the exam results, purchase a Performance Analysis Review (PAR), or do both.
- Re-mark is a request to review the exam by a marking leader
- Performance Analysis Review (PAR) is a feedback report
SHOULD YOU ASK FOR RE-MARK (APPEAL)?
I don’t recommend you ask for re-mark. There is a low statistical chance that your appeal will be successful.
Suggested reading – Unsuccessful Results For May 2021 CFE: What To Do Next
SHOULD YOU PURCHASE PERFORMANCE ANALYSIS REVIEW (PAR)?
You may want to purchase PAR. Consider:
- Do you know the CFE exam structure (eg Depth vs Breadth)?
- Do you know what your weaknesses are (eg time management)?
- Are you going to re-write the next CFE?
- Do you have a budget for it?
If you answered No to the first two and Yes to the last two questions, then you may want to purchase PAR. PARs are available for Day 1 and/or Days 2 & 3. Watch the video below for explanation on how to read the PAR:
SAMPLE PARs
FEES
There are fees and deadlines to both the appeal and PAR requests. Check the Key Dates of your regional school to find those deadlines:
- CPA Western School of Business (BC, AB, SK, MB and NWT, Yukon, Nunavut)
- CPA Ontario
- CPA Quebec
- CPA Atlantic School of Business (PEI, NS, NL, NB, and Bermuda)
Below is the fee schedule:
|
School |
D1 Appeal |
D2/3 Appeal |
D1/2/3 Appeal |
D1 PAR |
D2/3 PAR |
D1/2/3 PAR |
|
CPA WSB |
$275 |
$500 |
$725 |
$450 |
$700 |
$1,100 |
|
CPA Ontario |
$275 |
$500 |
$725 |
$450 |
$700 |
$1,100 |
|
CPA Quebec |
$260 |
$520 |
not published |
$400 |
$800 |
not published |
|
CPA ASB |
$225 |
$450 |
$675 |
$350 |
$700 |
$1,050 |
(As of 2019, discounts apply if you appeal and purchase PAR together. Check the regional school websites for updated fees. The appeal fee will be refunded to you only if the appeal is successful.)
PASS THE CPA CANADA CFE EXAM
Sign up for the newest CPA CFE Review Course, the comprehensive and highly personalized CPA exam prep course.
CPA CFE 2026 Days 2 & 3
Our Days 2 & 3 program focuses on breadth and depth of Days 2 & 3 to help you pass the CFE. This program is suitable for both experienced and first-time CFE writers. You will learn case writing, effective outlining, managing time on Day 3, technicals, templates, memory aids and much more. Sign up and start preparing for the CFE now.