Skip to main content

Beginning of Main Content

Common Final Examination (CFE): Reviews (re-mark) and Performance Analysis Reports

If you wish to apply for either a review (re-mark) or a performance analysis, or both, an option to do so will be available online. Students who have had an unsuccessful attempt at the CFE may apply for a review(re-mark) or a Performance Analysis Report (PAR) during a specified time period. Refer back to this page once CFE results have been published.

You may apply for a review (re-mark) or PAR if you:

  • made an unsuccessful attempt at the most recent CFE offering.
  • made a successful attempt with depth in Assurance (role) and failed depth in Financial Reporting.

Review (re-mark)

You may want to request a review of your results (a re-mark) if you:

  • failed at Level 1 and are assigned an overall sufficiency grouping of 1 or 2. 
  • failed to demonstrate competence in one specific competency area at any of Level 2, 3 or 4.

You are less likely to succeed on a review (re-mark) if you:

  • did not demonstrate competence at Level 1 and are assigned an overall sufficiency grouping of 3 or more.
  • did not demonstrate competence in more than one specific competency area at Level 2, 3 or 4. 

Performance Analysis Reports (PARs)

PARs are available for Day 1 and/or Days 2 and 3.

A PAR provides students with specific feedback on the areas in which the minimum standard was not met and provides commentary of how to improve performance. In addition, areas in which the student performed well will also be commented on.

Sample Day 1 PAR

Sample Day 2/3 PAR


Item Fee
Day 1 Review (re-mark) $275
Day 2/3 Review (re-mark) $500
All 3 Days Review (re-mark) $725
Day 1 PAR $450
Day 2/3 PAR $700
All 3 Days PAR $1,100
Day 1 Review (re-mark) & PAR $600
Day 2/3 Review (re-mark) & PAR $1,150
All 3 Days Review (re-mark) & PAR $1,750

Should a student's standing of "fail" be changed to a "pass" upon Review(re-mark) l, the PAR will not be performed and any associated fees will be refunded. If the Review(re-mark) is successful, all fees for the appeal will be refunded.