May 2020 and September 2020 CFE Day 1 Cases

Update: Due to COVID-19 pandemic, the May CFE has been cancelled. Please see the new blog post with the new schedule

CPA Canada announced that the Capstone 1 cases in May and September 2020 CFEs are changing.  You can now choose from the following cases for Day 1 of the CFE:

May 2020 CFE: *Cancelled*

September 2020 CFE:

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

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



If you are a repeat writer from the September 2019 CFE, you can re-write the Marmani case in September 2020 or Distinct Hotels Corporation case in either May or September 2021 CFEs. Previously, you would need to re-learn a new case.

If you are a new writer in 2020, then you should write the case that you learned in Capstone 1, which is DHC-v1 for September 2020 and WDI-v1 for May 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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