Candidates who wrote the CPA Canada June 2026 CFE (Common Final Exam) are wondering if they can re-write the exam at the next offering in September 2026, should they be unsuccessful.
Yes, you can write in September if you didn’t pass May or June
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.
Should you do it?
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 the next CFE. 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 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 is better to study a year 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.
Will the registration open after the results are released?
The September CFE registration closes before the results are released. However, after the results come out, CPA Canada will re-open it to allow students who want to write back-to-back to register into the exam.
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
(Note: Usually CFEs are in May and September. For 2026, the May 2026 CFE has been delayed to June [June 2 to June 4], so it’s referred to as “June 2026 CFE” in this post.)
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
Extra resources
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