CPA Canada Core 1 study materials
CPA Canada Core 1 study resources

CPA Canada Core 1 exam-day guide

CPA Canada Core 1 · Prepare for the day ahead.

Your checklist

Confirm your exam delivery mode and appointment details with CPA Canada

Core 1 is delivered through CPA Canada's own assessment process, and the exact format, platform, and sitting arrangements can differ by offering and region. Before the final week, log in to the CPA Canada candidate portal and re-read the current candidate guide for your cohort. Do not rely on second-hand descriptions from prior offerings. Confirm with the provider whether your sitting is at a test centre, remote-proctored, or a scheduled in-person sitting.

Government-issued photo ID matching your registration name

Bring the original document, not a photocopy or a photo on your phone. The name should match the name on your candidate record; if you have recently changed your name, contact the provider in advance to reconcile records. Confirm with the provider which ID types are accepted at your venue and whether a second piece of ID is required.

Your appointment confirmation and candidate number

Save a screenshot and a printed copy of the confirmation email so you are not dependent on venue Wi-Fi. Know your candidate number without needing to look it up, since some platforms ask for it at sign-in.

Permitted reference materials, if any

CPA Canada controls what reference material is allowed in the room, and the rules differ between modules and between in-person and remote sittings. Check the current candidate guide for your specific offering rather than assuming. If the sitting is open-book for specified resources, bring clean copies without handwritten annotations unless annotations are explicitly permitted. Confirm with the provider.

A permitted calculator

Bring a basic or financial calculator that meets the provider's restrictions, and know how to use it before exam day. Programmable, graphing, or communication-capable calculators are commonly restricted; confirm the accepted list with the provider. Test the batteries and carry spares if the model allows.

Writing tools appropriate to the format

For paper sittings, bring several pens and pencils and an eraser. For computer-based sittings, scratch paper is usually supplied and personal paper is usually prohibited; confirm with the provider what is provided versus what you may bring.

A watch that is not a smartwatch

Many venues do not guarantee a visible clock, and phones are typically inaccessible during the sitting. A simple analogue or basic digital watch helps you allocate time across cases without relying on the invigilator.

Review the case-writing approach and competency weighting

Core 1 tests financial reporting, management accounting, audit and assurance, finance, taxation, and strategy and governance through case-based assessment. In the final days, revisit how each competency is typically assessed and how much depth is expected, rather than learning new technical content.

Rehearse your time allocation per case

Practise the split between reading, planning, and writing so you can apply it under pressure. A workable habit is to skim the required, read the case with the required in mind, build a brief outline of issues and analysis, then write. Know in advance how you will handle a case you find difficult.

Plan the logistics of getting there or getting online

For a test centre, do a dry run of the route and know the arrival time the provider specifies. For a remote sitting, test your equipment, camera, microphone, and connection on the platform's system check, and identify a quiet room with a clear desk and a door you can close.

Prepare for the remote-sitting environment rules if applicable

Remote proctoring usually requires a clear desk, no notes on walls within view, and a room scan at the start. Remove or cover anything that could be treated as unauthorized material. Confirm with the provider which items must be out of reach.

Set up sleep, meals, and a buffer on the day

Avoid last-minute cramming the night before. Plan a normal meal and hydration, and build in extra travel or setup time so a delay does not become a crisis. Have a backup plan for a failed connection or a cancelled train.

Plan the day

72 hours before

Stop learning new technical material. Spend the time on a small number of timed practice cases under realistic conditions, then mark them against the competency expectations rather than against a memorized answer. Identify two or three recurring weaknesses, such as omitting a required, failing to conclude, or running out of time on the last case, and write a one-page personal checklist to address them. Re-read the current candidate guide for your offering and confirm the sitting format, permitted items, arrival or login time, and ID requirements with the provider. If anything in the guide contradicts your assumptions, resolve it now, not on the day.

72 hours before, logistics

Confirm your appointment, print or save the confirmation, and check the venue location or run the remote system test. Prepare your ID, calculator, and writing tools in one bag or one place. If you are travelling, confirm accommodation and transport. Tell anyone sharing your space when you need quiet.

24 hours before

Do a light review only: your personal checklist, the structure of a strong case response, and the competency areas where you are weakest. Do not start a new topic. Pack the bag completely, including ID, confirmation, calculator with working batteries, watch, and any permitted materials. For a remote sitting, clear the desk, check the camera and microphone, and confirm the login link works. Eat a normal meal, set two alarms, and go to bed at a reasonable hour. Avoid comparing notes with other candidates late in the day, as it tends to increase anxiety without adding capability.

Morning of

Eat a proper breakfast and limit caffeine to your normal amount. Arrive or log in earlier than required, allowing a buffer for identification checks, room scans, or technical setup. Leave your phone where the rules require. Do a final two-minute review of your personal checklist, not of technical content. Once the sitting begins, spend the first minutes reading the required carefully and allocating time across cases before writing.

During the test

Read the required before the body of the case and keep it visible while you read. For each case, identify the issues, apply the relevant criteria or framework, analyze with the numbers given, and reach a conclusion or recommendation. Write in a structure an assessor can follow: issue, analysis, conclusion. Watch the clock and protect time for the final case; a partial but well-structured answer on the last case scores better than an unfinished one. If you get stuck, write what you know and move on rather than burning time. Keep responses professional and concise, and avoid padding that displaces analysis.

After the sitting

Note which competency areas and case types felt weakest while the memory is fresh, since that informs your next module or the CFE. Do not attempt to reconstruct or share exam content, which is typically prohibited. Rest before starting any further study.

Rules to check

  • Bring original government-issued photo identification that matches your registered name, and be ready for it to be checked at sign-in. If your ID or name record is uncertain, contact the provider well before the sitting; do not assume an exception will be made on the day.

  • Follow the provider's rules on what may be in the room and on your desk. Personal phones, smartwatches, notes, and unauthorized reference material are typically prohibited and being found with them can lead to invalidation. Confirm with the provider which items are permitted for your specific sitting.

  • Breaks are governed by the provider's rules and may differ between in-person and remote sittings. Do not leave the room or the platform without authorization, and confirm with the provider in advance whether scheduled or unscheduled breaks are allowed and how they affect your time.

  • For remote sittings, expect identity verification, a room scan, and continuous monitoring. Keep your face in view, do not communicate with anyone, and do not use unauthorized devices or applications. Technical problems should be reported through the provider's stated channel immediately rather than resolved on your own.

  • Scoring is competency-based: responses are assessed on whether you identify the issues, apply the right criteria, analyze appropriately, and reach supported conclusions, not on matching a model answer. Depth and relevance on the required matter more than length or breadth.

  • All work must be your own. Copying, collaborating, or using unauthorized assistance is a breach of the profession's ethical standards and can affect your path to the designation, not just the sitting.

  • If illness, a technical failure, or another serious problem affects your sitting, follow the provider's process for reporting it and keep any evidence. Do not simply abandon the sitting without notifying anyone, and confirm with the provider what remedies exist.

  • Where any detail in this guide conflicts with the current candidate guide or instructions from the provider, the provider's instructions prevail. Verify format, permitted items, timing, and ID requirements directly with CPA Canada before your sitting.