When to Use Quantitative vs. Qualitative Analysis in CPA Canada Cases
One of the most common challenges CPA students face — in Core modules, Electives, and the CFE — is knowing when an Assessment Opportunity (AO) requires quantitative analysis, qualitative analysis, or both. Misreading this can cost you valuable marks, especially on time‑pressured cases.
This guide breaks down a simple, reliable method to determine exactly what type of analysis is expected.
Two Triggers That Tell You What to Write
There are only two things you need to check:
The wording of the required
The type of information provided in the appendix
If you learn to read these correctly, you’ll always know whether to write quant, qual, or both.
1. Look at the Required’s Wording
The required often tells you directly what type of analysis is needed.
If the required says:
“Prepare a quantitative analysis and provide a recommendation.”
→ Quant only“Prepare a qualitative analysis and provide a recommendation.”
→ Qual only“Prepare a quantitative and qualitative analysis and provide a recommendation.”
→ Both quant and qual
When the required is explicit, follow it exactly.
2. Look at the Appendix for Clues
Sometimes the required is vague — for example:
“Analyze the issue and provide a recommendation.”
In these cases, the appendix becomes your guide.
If the appendix contains mostly numbers:
Cost data
Revenue projections
Contribution margins
Break‑even information
→ The AO requires quantitative analysis.
If the appendix contains descriptive or judgment‑based information:
Words like:
“Extremely strong”
“Safer”
“Long‑lasting”
“Survey results”
“Customer feedback”
→ The AO requires qualitative analysis.
If the appendix contains BOTH numbers and descriptive information:
→ You must write both quant and qual.
The examiners do not include qualitative information by accident — if it’s there, you’re expected to use it.
Putting It All Together
You must write BOTH quant and qual when:
The required explicitly asks for both
The appendix includes both numerical and qualitative information
You write ONLY quant when:
The required says quant only
The appendix contains only numbers
You write ONLY qual when:
The required says qual only
The appendix contains only descriptive information
This simple two‑trigger method works for:
Core 1
Core 2
Electives
CFE Day 2
CFE Day 3
And it helps you avoid over‑writing or missing marks.
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
