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

• Sample Day 1 PAR
• Sample Day 2/3 PAR

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.