Write September 2024 CFE if you Don’t Pass May 2024 CFE

Candidates who wrote the CPA Canada May 2024 CFE (Common Final Exam) are wondering if they can re-write the exam at the next offering in September, should they be unsuccessful.

Yes, you can write in September if you didn’t pass May

According to Claire, module registration officer at CPA Western School of Business, this is allowed. This is the reply I received from her:

While candidates are welcome to choose to write the CFE in back to back offerings please be aware that the CFE is not designed to be taken that way.

If you write in May your results will be released in August – if you choose to re-register for September at that time you will need to register and write the CFE well before May CFE appeal results will be available (likely available in October) and significantly before PAR results will be available (likely February/March).

You will be able to add your name to the waitlist and register for the Fall CFE if you wish to do so after the results are released for the May offering. A waitlist fee will not be required and adding your name to the waitlist guarantees you a place in that exam.

So you can write it in September, but it’s not recommended by CPA Canada. If you need to re-write only Days 2/3 of CFE, I recommend that you write back-to-back, because your technical knowledge and case writing skills are fresh. However, first make sure you can take time off, analyze your weaknesses, and get coaching.

If you need to re-write Day 1 only, your Day 1 case will be different in September. As a result, most writers choose to wait and write next year. The reality is that it doesn’t take much time to learn a new Day 1 case, practice it, and become ready. All Day 1 cases are similar to each other, in terms of AOs and formatting. So I still recommend writing in September, while the knowledge is fresh.

If you need to re-write all three days of CFE, it may be better to write next May because you have a lot of content to review and learn. However, if you can take 3 weeks time off, your results show that you were close to passing, you have study resources available (e.g. tutors, extra cases, marking services), you can still write in September.

Postponing to next year is recommended for students who are busy with work, can’t take time off, didn’t pass at multiple levels, didn’t pass all days of CFE, and don’t have extra support resources.

What Day 1 cases are in May 2024 and September 2024 CFEs?

For the May 2024 CFE, the following Day 1 cases:

  • Neptune Point Fisheries Inc. (NPF) v1
    Kingsdale Tea Inc. (KTI) v2

For the September 2024 CFE, the following Day 1 cases:

  • Amuzu Parks Inc. (API) v1
  • J.R. Pets Inc. (JRP) v2

Extra resources

My name is 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, contact me or sign up for my CPA CFE Review Course.

CFE Review by Gevorg CPA