MOU Candidates
Build the skills you need for writing the CFE
Refine your Canadian technical knowledge and build essential case writing skills to get you ready for the CFE
Build your skills for CFE success
Densmore’s MOU Bridge to CFE Prep resources are designed to help you learn the essential Canadian technical knowledge and case writing skills you need in advance of taking the Densmore CFE Prep course and writing the CFE. The course includes:
- CPA Competency Map Study Notes technical resource
- Study plan
- Sessions on case writing, debriefing, and writing the CFE
- 10 Core and Elective practice cases to build case writing skills
Why do I need the MOU Bridge to CFE Prep course?
The CFE is unlike any CA exam you have written before. It can be incredibly challenging to pass the CFE under a MOU agreement because international students often don’t have the foundation in case writing or sufficient Canadian technical knowledge in topics such as ASPE, Canadian tax and Canadian Auditing Standards. Our MOU Bridge to CFE Prep course helps to bridge that gap before you start our CFE Prep course to put you on a level playing field with other candidates.
Writing the CFE under an MOU
If you are an international student considering writing the CFE under an MOU, we encourage you to review the relevant guidance from CPA Canada for your international accounting body to understand your next steps. Even if you are exempted from the PEP Capstone 2 Module, we do recommend you also enroll in that module for the additional marking opportunities and Day 1 resources.
MOU Bridge to CFE Prep
Densmore's MOU Bridge to CFE Prep course is for international students preparing to write the CFE under a Memorandum of Understanding (MOU) agreement. This course is designed to be taken in advance of the Densmore CFE Prep course. It is structured to combine technical review and case writing skills to prepare you for our CFE Prep course and to write the CFE. At this point of the year, candidates who have not yet started the MOU Bridge to CFE Prep course should not be considering writing in June 2026, and should instead be preparing for the September 2026 CFE, to allow time to adequately prepare and work through the resources.
CFE Prep September – First Time Writers
With Densmore's CFE Prep course, you'll go into your exam with confidence. Our program guides you through the CFE process and integrates the Capstone 2 requirements. Learn approach strategies and writing skills for all three days of the CFE, and choose from online or onsite course options.
Frequently Asked Questions
What is the best approach if I am an international student planning to write the CFE in Canada under a Memorandum of Understanding (MOU)?
The CPA exam is likely very different from other CA exam experiences you’ve had. For this reason, it can be incredibly challenging to pass the CFE under an MOU agreement. We often see this related to a lack of focus on case writing skills as well as under-preparedness in Canadian technical topics (such as ASPE, Canadian Tax and Canadian Auditing Standards). If you’re planning to write the CFE under an MOU agreement, we encourage you to enroll in our MOU Bridge to CFE Prep course before registering in our CFE Prep course to build your technical knowledge base and help you begin to develop your case writing skills. For more information on our recommendations, review our blog on this topic.
Should I take the PEP Capstone 2 Module even though I am exempted?
Even though you are exempted from the PEP Capstone 2 Module under an MOU agreement, we recommend you enroll in that module for the additional marking opportunities and CFE Day 1 resources. Be sure to check with your provincial institute for registration deadlines.
Which Day 2 role should I choose?
If you may be interested in obtaining your Public Accounting Licence in the future, you are required to pass Level 2 in Financial Reporting and pass Level 3 in the Assurance role. If this does not apply to you, you should consider your module electives, work experience, interests, and comfort level with each elective area based on your other past educational experience to determine which role would be ideal for you.
Read our blog on this topic to help you decide which role to select.
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