purchasing either the Challenge Exam Technical Binder (which contains technical material on all 6 competencies) or/and the publication IFRS/ASPE Technical Review, specifically for financial accounting on the CFE. Please see for more details. 4. Multis and Comps Multis Students can obtain past UFE multis from their Provincial Institute. The study plan assumes that students will practice write selected multis from 2007 to 2014 UFEs. PASS has developed detailed evaluation guides which should be used when marking practice UFEs, as the UFE guides are not detailed enough to properly mark from. These guides, “Detailed UFE Evaluation Guides” can be ordered from PASS at . Students attending the PASS Comprehensive Course will receive this publication as part of the course. We have organized the practice multis into different tiers, with tier 1 being the most representative, tier 2 the second most representative (i.e. of our expectations for the CFE multis, etc.). Multis are all Tier 1, unless otherwise noted in the plan. The tiers are organized as follows: Tier 1 Multi has either financial accounting or management accounting and technical – topics tested at a level applicable for day 3 of the CFE Tier 2 Multi has either financial accounting or management accounting, but some of the – technical may be at a higher level than what will be tested on Day 3 of the CFE (i.e. at the elective exam level as opposed to the core 1 / 2 level Tier 3 and 4 Multi does not have either financial accounting or management accounting, – but has audit or tax that is expected to be representative on Day 3 of the CFE Comps The study plan includes 8 comps as follows: Day 1 of the CFE 2 comps provided by Capstone 2 – Day 2 of the CFE 4 comps provided by Capstone 2 and 2 comps provided by PASS – 5. Financial Accounting The financial accounting topics are broken down into 5 groups, using IFRS Sections. Although only the IFRS Sections are noted below (with 3 ASPE sections that are broken out), it is assumed that candidates would study both the IFRS and ASPE relevant sections, along with the relevant IFRICs, SICs and Accounting Guidelines. Also, minor sections are not listed below and candidates would be expected to review all sections not noted). The
purchasing either the Challenge Exam Technical Binder (which contains technical material on all 6 competencies) or/and the publication IFRS/ASPE Technical Review, specifically for financial accounting on the CFE. Please see for more details. 4. Multis and Comps Multis Students can obtain past UFE multis from their Provincial Institute. The study plan assumes that students will practice write selected multis from 2007 to 2014 UFEs. PASS has developed detailed evaluation guides which should be used when marking practice UFEs, as the UFE guides are not detailed enough to properly mark from. These guides, “Detailed UFE Evaluation Guides” can be ordered from PASS at . Students attending the PASS Comprehensive Course will receive this publication as part of the course. We have organized the practice multis into different tiers, with tier 1 being the most representative, tier 2 the second most representative (i.e. of our expectations for the CFE multis, etc.). Multis are all Tier 1, unless otherwise noted in the plan. The tiers are organized as follows: Tier 1 – Multi has either financial accounting or management accounting and technical topics tested at a level applicable for day 3 of the CFE Tier 2 – Multi has either financial accounting or management accounting, but some of the technical may be at a higher level than what will be tested on Day 3 of the CFE (i.e. at the elective exam level as opposed to the core 1 / 2 level Tier 3 and 4 – Multi does not have either financial accounting or management accounting, but has audit or tax that is expected to be representative on Day 3 of the CFE Comps The study plan includes 8 comps as follows: Day 1 of the CFE – 2 comps provided by Capstone 2 Day 2 of the CFE – 4 comps provided by Capstone 2 and 2 comps provided by PASS 5. Financial Accounting The financial accounting topics are broken down into 5 groups, using IFRS Sections. Although only the IFRS Sections are noted below (with 3 ASPE sections that are broken out), it is assumed that candidates would study both the IFRS and ASPE relevant sections, along with the relevant IFRICs, SICs and Accounting Guidelines. Also, minor sections are not listed below and candidates would be expected to review all sections not noted). The
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