(Posted April 2026)
Many candidates begin case writing in anticipation of the CPA Common Final Examination (CFE) and are immediately discouraged by their results. This blog will set realistic expectations for results as you progress through your study period and will provide you with some tips and tricks if you are struggling.
Expectations
First, let’s clarify what a passing profile on the CFE actually looks like. You do not need to score Competent (C) on every assessment opportunity (AO). To pass, you need a combination of mostly Reaching Competence (RCs) and some Cs, provided those Cs are achieved in the right areas to pass Level 2 and Level 3. You can still pass the CFE even if you receive a few Nominal Competence (NC) rankings.
It’s also important to set realistic expectations for CFE Day 3 cases. These cases are highly time constrained, and some will be more challenging than others. On certain Day 3 cases, you may only have time to score RCs. On others, you might achieve a mix of RCs and a couple of Cs. Variability in results from case to case is normal.
Early in your study process, expect to see a mix of Not Addressed (NA) rankings and NCs, with only a few RCs. Your first priority should be to eliminate the NAs. NAs occur when a required is not addressed, which is usually the result of poor critical reading or weak time management. These issues can be corrected by ensuring you have identified all of the requireds, tracking those requireds on your plan, and allocating time to each one.
As you progress through your study period, expect to see the number of RCs increase and the number of NCs decrease if you are debriefing effectively. You should also begin to see some Cs. This is an important milestone. If you are rarely or never scoring Cs, it often indicates an issue with debriefing rather than technical knowledge. Candidates in this situation frequently misunderstand what it takes to reach C because they are not fully debriefing their cases to understand the expectations. As a result, they may default to studying more technical material, which can lead to burnout without improving case writing performance.
Closer to the CFE, your results should show a solid mix of Cs and RCs, with NCs occurring only occasionally. At this stage, consider whether you are:
- Scoring at least 50% Cs in Financial Reporting and/or Management Accounting (Level 2)
- Scoring several Cs in your role requirements on Day 2 (Level 3)
- Scoring at least 50% RCs in each technical competency area (Level 4)
- Scoring, on balance, at least an average of RC or 50% across Day 2 and Day 3 (Level 1)
If you need a refresher on how the CFE is evaluated, check out our blog here.
Tips and Tricks
If your results are falling behind the expectations discussed above, take action early to improve your results.
- Track your results consistently. Many candidates judge their progress based on their most recent case or how they feel overall. Instead, use a tracker that captures results across multiple cases. This allows you to clearly see trends, measure improvement over time, and identify where changes to your study approach are needed. If you need help understanding the tracking process, see our blog here.
- Avoid over-emphasizing technical review. No amount of technical studying will allow you to know everything that could be tested on the CFE. This makes it unrealistic to expect to score C on every AO. Your study period should be viewed as a constant learning process. By thoroughly debriefing each AO, you will build your technical knowledge and become adept at addressing new and unfamiliar issues.
- Practice strict time management on every case. Some candidates struggle with time management right up to the CFE. Limit yourself to the suggested time for every case you write to practice under time constraints. Allocate writing time to each of the requireds on your plan. Stick to those time allocations when writing. If time management remains a challenge, here is another blog that may help.
- Read actively and critically to reduce wasted time. Rushing through the initial case reading to gain more writing time often backfires. Candidates who do this frequently need to re-read the case to find relevant facts, which ultimately wastes time. Slowing down during the initial read and tracking key issues and facts effectively can improve both writing efficiency and response quality.
- Track corrective actions during debriefing. If you don’t record why an issue occurred, it is difficult to prevent it from happening again. As part of each case debrief, note the specific cause of each RC or weaker performance. Avoid assuming that every NA, NC, or RC reflects a technical gap. More often, issues stem from time management, critical reading, or poor tracking of case facts.
Early case writing results are often discouraging, but they are a normal part of the CFE preparation process and not necessarily a reflection of your writing ability or technical strength. Improvement comes from setting realistic expectations, tracking your results over time, managing your time effectively, and debriefing thoroughly rather than trying to memorize marking guides or study everything.
The goal is not perfect performance on every case, but steady progress toward a passing profile. If you stay focused on this and respond to what your results are telling you, your performance will improve as you move closer to the CFE.