May and September CFE Day 1 Cases

 You can choose from the following cases for Day 1 of the CFE:

May 2021 CFE:

  • Waste Disposal Incorporated (WDI) v1
  • Distinct Hotels Corporation (DHC) v2

September 2021 CFE:

  • Creative Toys Incorporated case (CTI) v1
  • Distinct Hotels Corporation (DHC) v3

September 2020 CFE:

  • Marmani Inc. (Marmani) v2
  • Distinct Hotels Corporation (DHC) v1

May 2020 CFE: *Cancelled*
(Due to COVID-19 pandemic, the May CFE has been cancelled.)


If you are a repeat writer from the September 2020 CFE, you can re-write the Distinct Hotels Corporation (DHC) case in May 2021 CFE.

If you are a new writer in 2021, then you should write the case that you learned in Capstone 1, which is WDI-v1 for May 2021 and Creative Toys Incorporated case (CTI) v1 in September 2021 . If you are re-writing the Day 1 in the upcoming CFE, make sure you are well-prepared and have a solid strategy.


I’m Gevorg. I’m an instructor and a CPA exam coach. I’ve been featured on CBC News and Google News as a CPA exam expert. If you want coaching with me, sign up for my CPA CFE Review Course for a comprehensive prep package.

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