May 2021 CPA CFE Cases

Similar to prior Common Final Exams (CFEs), the May 2021 CFE will have Day 1, 2 and 3 cases. The following Day 1 cases will be tested in the next two CFEs:

May 2021 CFE:

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

September 2021 CFE:

  • Waste Disposal Incorporated (WDI) v1
  • Distinct Hotels Corporation (DHC) v3

Where can I get these cases?

If you are registered for the Capstone 2 module, you will receive the cases before the module start.

If you are someone challenging the exam, such as an internationally trained accountant applying under MRA/MOU, you can obtain the cases at the CPA Canada website when it is made available.

How do I prepare for the CFE?

There are several prep methods for the CFE. You will need to focus on these three items:

  1. Technical knowledge
  2. Case writing skills
  3. Strategy

I speak a lot about these items on my YouTube channel and webinars. You can check out my latest webinar.


  • Know the key topics on each of the competencies
  • Distinguish depth from breadth
  • Debrief

Case writing skills:

  • It’s all about following the CPA Way
  • Know your case inside out
  • Integrate throughout the case


  • Prepare a study plan
  • Obtain study materials
  • Get support and resources

Pass the CPA Canada CFE Exam

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.

CFE Review by Gevorg CPA