CFE Made Simple - What Each Day Really Tests!

Описание: In this video, we give you a clear overview of the entire CFE structure and what each day focuses on. Understanding Day 1, Day 2, and Day 3 is essential before you begin preparing.

Day 1 Overview:
Day 1 is evaluated separately from the rest of the exam.
You get one case based on one corporation.
You are given the facts and asked multiple strategic questions.
You are not tested on tax, finance, assurance, or technical topics.
The focus is strategic decision making, similar to being a business owner deciding between projects or investments.
Your main objective is to complete all AOs (Assessment Opportunities).

Day 2 Overview:
Day 2 and Day 3 are evaluated together.
Day 2 is a 5‑hour case.
You get one long case.
You are tested on your elective, plus Financial Reporting and Management Accounting.
Elective options are Tax, Finance, Performance Management, and Assurance.
The focus is depth in your chosen elective.

Day 3 Overview:
Day 3 has three cases in total, written over 4 hours (240 minutes).
All six competencies are tested.
The focus is breadth.
You must show that you can handle all competency areas as a CPA.
For example, if a student skips tax questions but answers everything else, they can still fail because breadth is required.

The goal of Day 3 is to show that you understand all competencies at a sufficient level.

If you need help understanding the structure or planning your preparation, feel free to reach out.

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