September 2021 CPA CFE Cases and Answers (Download)

Similar to prior Common Final Exams (CFEs), the September 2021 CFE had Day 1, 2 and 3 cases. The following Day 1 cases were tested:

September 2021 CFE:

  • Waste Disposal Incorporated (WDI) v2 (download)
  • Distinct Hotels Corporation (DHC) v3 (download)

The following Day 2 and Day 3 cases were tested in September 2021 CFE:

  • Day 2 (download):
    • Farm Fresh to You Inc. (FFTY) (300 minutes)
  • Day 3 (download):
    • FenceCo (FenceCo) (90 minutes)
    • HSE Inc. (HSE) (80 minutes)
    • Amped Transit Ltd. (Amped) (70 minutes)

For the May 2022 CFE, the following Day 1 cases will be tested:

  • Creative Toys Inc. (CTI) v1 – introduced in the May 2022 Capstone 1 module

For the September 2022 CFE, the following Day 1 cases will be tested:

  • Waste Disposal Inc. case (WDI) v3
  • CanDo Fitness (CDF) v1

Where can I get these cases?

You can download by clicking on the hyperlinks above.  If you are registered for the Capstone 2 module, you will receive these cases with the solutions at the module. 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 in May, 2022.

Where can I get the solutions?

I am writing my version of the solutions to September 2021 CFE cases, which you can get from here. The official solutions will be released in May 2022.

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. If you want coaching with me, sign up for my CPA CFE Review Course, for a comprehensive prep package.

CFE Review by Gevorg CPA