CFE Day 1 Cases for 2026–2028: What CPA Candidates Should Expect

With the CPA Professional Education Program changing in 2027, many candidates are trying to understand what the final years of the current CFE format will look like. One of the most important pieces of information is the Day 1 case rotation. Knowing which cases will appear in each exam window helps you plan your study strategy and avoid surprises.

Below is a clear breakdown of the Day 1 cases scheduled for the 2026, 2027, and 2028 CFEs.

June 2026 CFE – Day 1 Cases

Two returning cases will be tested:

  • Karnat Bread Company Ltd. (KBC) – Version 1

  • Viviana’s Trattoria Ltd. (VTL) – Version 2

These cases emphasize strategic analysis, financial implications, and long‑term decision‑making — core skills for Day 1 success.

September 2026 CFE – Day 1 Cases

Candidates will see a different pair of cases:

  • Singular Textiles Corporation (STC) – Version 1

  • Meadowlark Entertainment Inc. (MEI) – Version 2

Expect a mix of operational strategy, risk assessment, and performance measurement.

2027 CFE – Important Update

There will be no Spring (May/June) CFE in 2027 due to the transition to the new CPA program.

September 2027 CFE – Day 1 Cases

  • Singular Textiles Corporation (STC) – Version 2

  • A new Day 1 case – Version 1 (to be released)

This will be the first introduction of a brand‑new Day 1 case under the current format.

September 2028 CFE – Day 1 Cases

The final CFE under the current program will include:

  • A previously used case – Version 2 (TBD)

  • A new Day 1 case – Version 1 (TBD)

This will be the last opportunity to write the CFE before the new CPA program fully replaces it.

What This Means for Your CPA Canada Prep

Understanding the Day 1 case rotation helps you:

  • Build a focused study plan

  • Practice the right case structures

  • Avoid outdated materials

  • Prepare confidently for the final CFEs before the program changes

Whether you’re writing for the first time or returning for another attempt, knowing the Day 1 lineup gives you a major advantage.

If you need help in your CPA Canada Coaching, please feel free to reach out:

RavGun CPA Academy
https://www.ravguncpaacademy.com/
+1 437 833 9540

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Why Is the CFE Challenging? Understanding the Hurdles — and How to Overcome Them