How to Properly Debrief a CPA Canada Case: A Simple Guide for Students
One of the biggest turning points in your CPA Canada journey is learning how to debrief your cases effectively. Writing cases helps you practice — but debriefing is what actually makes you better. It’s the step that builds competency, improves efficiency, and helps you understand exactly what markers look for.
If you want to improve your case‑writing skills for Core 1, Core 2, Electives, or the CFE, this guide breaks down a simple, repeatable debriefing process.
1. Debrief Soon After Writing the Case
The best time to debrief is within 24 hours of writing the case.
Your memory is fresh, you remember your thought process, and you don’t waste time rereading the entire case.
Most students find it realistic to:
Write the case one day
Debrief the next day
This keeps you consistent without overwhelming your schedule.
2. Understand the CPA Competency Levels
To improve, you need to know how markers think.
Every assessment opportunity (AO) is marked using these levels:
CD (Competent with Distinction): You went above and beyond — but sometimes this means you spent too long on one AO.
C (Competent): You met expectations. This is the goal.
RC (Reaching Competence): You were on the right track but missed depth or structure.
NC (Not Competent): You missed key requirements or misunderstood the AO.
NA (Not Addressed): You didn’t attempt the AO at all.
Your goal is consistent C’s, not perfection.
Focus your debrief on AOs where you scored RC, NC, or NA.
3. Review the Sample Response
Sample responses show what a strong, time‑constrained answer looks like.
When reviewing, ask yourself:
Did I miss any case facts?
Did I support my analysis properly?
Did I structure my response clearly?
Did I balance qualitative and quantitative points?
This step helps you understand the expected depth and efficiency.
4. Review the Full Solution (But Don’t Try to Copy It)
The official solution is written without time limits, so it’s not realistic to replicate.
Use it to:
Fill gaps in your notes
Confirm technical accuracy
Understand the full picture of the case
But remember: you are not expected to write like the solution.
5. Build and Organize Your Technical Notes
Every debrief should help you grow your technical base.
Organize your notes by topic:
Financial Reporting
Taxation
Assurance
Finance
Management Accounting
Strategy & Governance
Over time, your notes become your personal “CPA handbook” — and you’ll see your confidence grow with every case.
6. Give Yourself Enough Time to Debrief Properly
A proper debrief takes as long as writing the case.
Examples:
2‑hour case → 2‑hour debrief
4‑hour case → 4‑hour debrief
Rushing the process defeats the purpose.
Debriefing is where the real learning happens.
Why Debriefing Matters
Debriefing helps you:
Understand your weaknesses
Improve your technical depth
Strengthen your case structure
Build speed and efficiency
Develop the judgment CPA markers expect
If you build this habit early, your CPA journey becomes far more manageable — and your performance improves dramatically.
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
Ravneet Sachdeva, CPA
Guneet Kaur, CPA
