Unsuccessful Results for September 2025 CFE: What to Do Next

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The September 2025 Common Final Exam (CFE) results were released on Friday, November 28, 2025. To check your CFE results, access the National Certification Centre website: https://www.certificationenterprise.net/CPAcp/cpLogin.aspx

When logging in for the first time, your user ID and password will be your 7-digit CPA ID number beginning with 4. Your password will be your email address. You will be requested to change your password when entering.

If you are unsuccessful, here are the next steps and answers to frequently asked questions.

Why was I unsuccessful?

There are different reasons. You may have struggled with technicals, time management, or efficient case writing. The first step is to look at your detailed transcript to see what Level you failed.

For Days 2/3:

  • Level 1 sufficiency: This is driven by both Days 2 and 3, with more emphasis on Day 3. Failing Level 1 means you didn’t achieve C and RC enough in your cases.
    • Decile ranking: Decile ranking is for Level 1 only. It shows how close you were from passing. For example, decile 1-3 means you were close to passing, while decile 8-10 means you were far. If you passed Level 1, you will not see decile ranking. Decile ranking is not available for Level 2, 3, or 4, nor Day 1 of the CFE.
  • Level 2 depth in FR/MA: This is driven by both Days 2 and 3, with more emphasis on Day 2. You didn’t achieve enough Cs in FR or MA.
  • Level 3 depth in role:  This is driven by Day 2 only. You didn’t achieve enough Cs in your role (PM, Assurance, Finance or Tax).
  • Level 4 breadth: This is driven by both Days 2 and 3, with more emphasis on Day 3. You didn’t achieve enough Cs or RC in all competencies (for example, you may have scored NC in all Tax or Finance AOs).

For Day 1:

  • You will see only pass/fail assessment with no details in the transcript.
  • You will also receive a free Automatic Feedback Report (AFR). This report will tell you why you didn’t pass. It’s going to be uploaded to the same portal where you download the transcript (Certification Portal), 2 weeks after results date. You should download and review it. This report is free.

Should I ask for re-mark (appeal)?

No, I don’t recommend asking for re-mark. The chances of success are less than 1%. Below is a screenshot from September 2024 and May 2024 re-mark results released by CPA Canada:

Should I get a PAR report?

PAR provides a breakdown of each case, with comments on your performance. It takes several months to receive the PAR report and it is costly. I wrote a detailed post and description of an example PAR here, please check it out.

Is the next CFE in May 2026 or June 2026?

The next CFE will be held June 2 to June 4, 2026. Usually CFEs are in May and September each year, but for 2026, the May 2026 CFE has been delayed to June, so it’s referred to as “June 2026 CFE“.

How many CFEs are left until the new 2027 CPA Professional Program (CPAPP)?

There are only 4 CFEs left:

  • June 2026 CFE
  • September 2026 CFE
  • September 2027 CFE
  • September 2028 CFE

Am I allowed to write immediately after in June 2026 CFE?

Yes, students who need to re-write the CFE don’t have to wait until next September, you can write CFEs back-to-back. 

Should I write in June 2026 CFE or wait until September 2026?

It depends. The two big factors you should consider: (1) Learning a new Day 1 case, (2) Study time availability.

The Day 1 cases repeat annually, so your September 2025 Day 1 case will not appear in June 2026 CFE. This means you’ll need to learn a new Capstone 1 case. This is not a big problem because most Capstone 1 and Day 1 cases are similar in terms of formatting and AOs, you will learn it quickly.

The bigger question is whether you have time to study for June 2026 CFE. If you’re working in public practice, your employer may not let you take time off. If you’re working in the industry, you may have used up all your time off for the September 2025 exam.

Here’s my suggestion:

Talk with your employer and make sure you have time to study in spring 2026. You’ll  need to take time off before the exam (3-4 weeks recommended). If your employer approves, write in June 2026, because your technical knowledge and case-writing skills are still fresh. Before registering, make sure to build a study plan and get proper support.

What Day 1 cases are in June 2026, September 2026, September 2027 and September 2028 CFE?

For the June 2026 CFE, the following Day 1 cases:

  • Karnat Bread Company Ltd. (KBC) v1
  • Viviana’s Trattoria Ltd. (VTL) v2

For the September 2026 CFE, the following Day 1 cases:

  • Singular Textiles Corporation (STC) v1
  • Meadowlark Entertainment Inc. (MEI) v2

There is no CFE in May 2027.

For the September 2027 CFE, the following Day 1 cases will be tested:

  • Singular Textiles Corporation (STC) v2
  • TBD, new case v1

For the September 2028 CFE, the following Day 1 cases will be tested:

  • TBD, prior case v2
  • TBD, new case v1

When should I start studying again?

This depends what CFE Days you are writing and which exam sitting you will be re-taking:

  • Re-writing in June 2026:
    • CFE Days 1,2,3 re-write: Start studying from November.
    • CFE Days 2, 3 re-write: Start studying from January.
    • CFE Day 1 re-write: Start studying from March
  • Re-writing in September 2026:
    • CFE Days 1,2,3 re-write: Start studying from Feb 2026.
    • CFE Days 2, 3 re-write: Start studying from March 2026.
    • CFE Day 1 re-write: Start studying from April 2026.

What should be my study plan as an experienced CFE writer?

Here is an effective plan to follow:

  • Step 1: Build a study plan. This shows weekly what activities to perform, what cases to write and what days to take off for personal errands.
  • Step 2: Review technicals, especially the areas you you didn’t do well based on the transcript.
  • Step 3: Re-do cases from your electives (especially if you didn’t clear Level 3).
  • Step 4: Write cases. If you’ve written all Capstone 2 (past CFE) cases, get supplemental CFE cases.
  • Step 5: Have your cases marked or self-mark them yourself.
  • Step 6: Get a study partner, study resources, or sign up for a coaching program.

Where can I get more study resources (tutoring, coaching, personalized support)?

There are several options available to you:

  • Tutors: CPA tutors provide 1-on-1 help by connecting with you virtually or meeting in-person. Their expertise varies and it’s important that you find a tutor that fits your needs. CPA Canada publishes a list of tutors which you can request by contacting your provincial CPA school. The tutoring fees are normally $60-$80 per hour.
  • Supplemental cases: Writing more cases will help to broaden your technical and improve your time management skills. You can obtain supplemental CFE cases here. The price range is $60-$97.
  • Coaching programs: CPA exam coaching programs are more comprehensive than tutoring. They provide study notes, extra cases, marking services, and subject-matter experts work with you to understand your weaknesses and help you achieve better exam performance. Coaching program fees vary and it’s important that you find a program that’s effective.

What’s Gevorg and what’s different about your CFE coaching program?

Gevorg is a personalized CFE coaching program that’s based on Honour Roll strategies. Our candidates achieve overall 90%+ pass rate and several graduate with distinction. Here’s a quick comparison.

Features Gevorg, CPA CFE course Other providers
Case marking
Supplemental cases
100% Canadian owned*
Day 1 case marking*
Flexible marking schedule
Live coaching sessions*
Free access to CPA SpeedType™ time management and case typing training tool
1-on-1 coaching
Clever memory aids
Engaging video lessons
Honour Roll student technical interviews
Private WhatsApp group for support
T2202 issued to use as tax credits*
CPA PER coaching program discounts
Featured in national news
Affordable

*Some but not all CFE coaching providers offer Day 1 marking and live sessions. T2202 certification is not issued by all providers. Some providers are U.S. owned. The information in this table is based on the information made available on competitor websites.

What does Gevorg CFE coaching program offer?

Our CFE coaching program that teaches technicals, case writing skills and proven strategies towards the CFE. The CFE Review provides the following learning materials:

  • ​​New CFE practice cases with solutions and feedback guides
  • Dedicated Day 1 prep course with marking
  • Marking of two (2) Day 1, one (1) Day 2 and three (3) Day 3 case (total of 6 cases marked)
  • Weekly live tutoring sessions
  • Case writing walkthroughs
  • Case outlining templates
  • Quantitative analysis templates
  • Time management methods
  • Memory aids
  • Technical study notes
  • 8-hours of engaging video lessons
  • Historical CFE data
  • Supplemental practice drills (including DAIS)
  • Study plan for the CFE
  • Case checklist
  • Technical review checklist

You’ll also get one-on-one coaching with a tutor. You get access to the course materials immediately and you keep access until you pass, no matter how long it takes.

Do you mark extra cases?

Yes, our CFE program includes 6 case marking and we can mark extra cases if needed. 

Conclusion

I know failing the CFE is demotivating. It doesn’t mean you’re not smart or unable to succeed, it means you need a new strategy. Take some time think about your options and decide what you will do differently next time. If you feel CFE Review is the right coaching program for you, you can watch preview lessons here.