CPA PEP Examinations

CPA PEP examinations are used to measure whether students have acquired the knowledge and developed the skills and competencies expected, as outlined in the Competency Map. This page provides information on how to manage your examination enrolment and what to do if you are unsuccessful on an examination.

Review the CPA PEP schedule for key dates including examinations, examination results and remark deadlines.

A list of successful writers for each examination will be posted on Brightspace (D2L) on the day examination results are released. Examination results will also be updated in My Portal. You will also be able to review your detailed results on Certification Enterprise.

If you require an examination accommodation, please submit an Accommodation Service Request.

Remote examinations

The Fall 2021 CPA PEP examinations (taking place from December 13-16, 2021), will be delivered remotely. For the most up-to-date information, visit the COVID-19 updates and FAQ. Students will write their examinations at home using their own computers at specified dates and times. The examinations will be administered through Brightspace (D2L). To prepare to write your examination, ensure that you have:

  • reliable internet access
  • Word processor (i.e. “.docx” format) and spreadsheet (i.e. ".xlsx” format) applications installed on your computer

The CPA PEP module examinations blueprints provide CPA PEP students with information on what to expect from the virtual examinations, including the weighting placed on the different competencies and the reference materials that can be used while completing them. In addition, the Examination Regulations outline the rules and procedures CPA PEP students are expected to follow.

To minimize conflicts for students writing multiple assessments during this evaluation period, the examinations will be spread out over five business days. Each examination will commence at 12:00 p.m. ET. Core 1 and Core 2 exams are two hours and Elective examinations will be three and a half hours. Refer to the PEP schedule for examination dates.

In-person examinations

The profession has decided that it can begin planning in-person examinations starting in March 2022. This means that the Winter 2022 CPA PEP examinations (taking place in March 2022) will likely take place in-person at exam writing centres across Canada. With the exception of following additional health and safety protocols, these in-person examinations are similar to how exams were held before the pandemic. More information on the examination schedule, format, and regulations will be available in January 2022.

Exam centres are expected to be located in the following cities in Ontario:

  • Hamilton
  • London
  • Windsor
  • Kingston
  • Sault Ste. Marie
  • Sudbury
  • Timmins
  • Thunder Bay
  • Toronto
  • Ottawa

To write the examinations, we anticipate students will be required to provide proof of vaccination with a Health Canada-approved vaccine or combination of approved vaccines, with the final dose of the vaccine having been administered no later than two weeks prior to the examination. Proof of final vaccination or confirmation of a medical exemption will be required. These requirements are subject to any changes resulting from new public health orders or further requirements set by exam writing centres. More information on the health and safety protocols leading up to, and in effect for, the 2022 examinations will be available prior to the examination dates.

The profession continues to monitor the public health situation across Canada. Should we need to revert to remote examinations for the Winter 2022 examinations we will notify writers as soon as possible. 

Challenge examinations

Students who are unsuccessful on an examination after taking the module are eligible to challenge the examination on their next attempt—this means you do not have to re-take the module and can write the examination only. Some internationally trained accountants are eligible to challenge the examination on their first attempt.

Note: Students challenging an examination will not have access to  updated module content or prior discussion boards. If you require them, you can purchase review materials at a cost of $250 + HST.

Withdrawals from challenge examinations

Challenge examinations may not be deferred. If you are unable to attend your challenge examination, you must withdraw from it prior to the examination start time. If you withdraw after the examination start time, it will be counted as an attempt.

To withdraw from a challenge exam, log in to My Portal ► select Manage my Journey ► CPA PEP ► click on Actions next to the examination you wish to withdraw from ► select Withdraw.

This is a table associated with the information above
Challenge examinationPrior to examination80%

Deferrals for module-end examinations

Students who meet all module examination eligibility requirements (as outlined in the CPA Professional Education Program Candidate Guide), may choose to defer writing the examination until the next provincial offering.  For further details, review the CPA Harmonized Education Policies Vol. 1, section 4.2.

Students may only defer the examination once per module attempt. If you do not attempt the examination at the next provincial offering, you will be unsuccessful in the module and an attempt is charged. You must then retake the full module before you can write the module-end examination. Students who are challenging the examination are not eligible for deferral.

To defer an examination log in to My Portal, select Manage my Journey ► CPA PEP ► click on Actions next to the examination you wish to defer ► select Defer.
This is a table associated with the information above
Module-end examinationwithin 3 business days after the module-end examination$200 + HST

What to do after an unsuccessful attempt on an examination

If you were unsuccessful on a module examination, you may have the choice of writing a challenge examination or repeating the module and examination for your next attempt. You can also choose to request a remark of the unsuccessful result.

Refer to the quiz below for information on how to proceed after an unsuccessful attempt.

Note: Some internationally trained accountants are eligible to challenge examinations on their first attempt. If you challenged the examination on your first attempt this quiz is not relevant to you.

Please refer to the PEP Schedule for the enrolment deadline to challenge the exam. If you have any questions, email our team.

Examination remark requests

Students who were unsuccessful on a module examination may request an examination remark. Students will be notified if their examination remark was successful or unsuccessful — no additional information will be provided. A remark ensures that students were given credit for all competencies demonstrated. A remark is a blind remarking of the examination paper, completed by an independent and experienced marker, with no additional circumstances considered. Remark results will be provided to students via email within two weeks of the remark deadline. If an examination is successful upon remark, the student will pass the module. Remark results are final.

Please note: due to the thorough and rigorous marking process, the likelihood of a remark overturning an unsuccessful examination result is very low.

Examination remark fees will be refunded if the remark is successful and students who were withdrawn from a prerequisite module will be allowed to re-enrol in the upcoming module. Students wishing to submit a request for a remark may do so online through My Portal, by selecting Obligations & Requests ► Student Requests ► Exam Remarks ► Performance Analysis Review (PAR).

For remark submission deadlines, please review the deadlines on the CPA PEP schedule page.


A student will be deregistered 45 days after the release of the results of their third unsuccessful attempt at either Core 1, Core 2, Capstone 1, Capstone 2 or the CFE. For elective modules, after three unsuccessful attempts, no further attempts for that module or examination can be made. Students who are unable to successfully complete two of the electives will be deregistered.

Refer to Regulation 9-1, section 1.19 for the definition of an unsuccessful attempt and section 47.5 for the details and timing of deregistrations.

A student who has been deregistered shall not be reregistered except in extraordinary circumstances at the discretion of, and on the restrictions and conditions deemed appropriate by, the Registrar, the Admission and Registration Committee or the Appeal Committee, as the case may be. Refer to Regulation 9-1 sections 58 and 58A.

How to proceed after an unsuccessful attempt