CPA Canada EC Blueprint - Core 1 and Core 2 Exam

Sep 2, 2026

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This document outlines the blueprint for the CPA Canada Education and Certification (EC) examinations, focusing on Core 1 and Core 2 modules. It details the assessment format, including objective-format questions and case-based portions, with specific weighting for each. The Core 1 exam will primarily assess Financial Reporting competencies (50-70%), with contributions from Audit and Assurance (10-30%), Finance (5-10%), and Taxation (10-20%). Core 2 will emphasize Management Accounting (50-70%), alongside Strategy and Governance (10-30%), Finance (15-20%), and a minimal weighting for Financial Reporting (0-10%). Both exams are four hours long, with candidates managing their time between the objective and case sections. Core 1 cases will integrate Financial Reporting with one or two other competency areas, while Core 2 cases will focus on Management Accounting with similar integrations. All prior learnings, including Entry-level and Core 1 competencies, are testable in the respective exams. Enabling skills, crucial for professional accounting, are assessed through both objective-format questions and case studies. This blueprint serves as a guide for candidates preparing for these critical stages of the CPA certification process, ensuring a comprehensive understanding of the competency areas and assessment methodologies involved.

LanguageEnglish

CategoryExam

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

OVERALL EXAM – CORE 1 and CORE 2

Assessment format

CORE 1 COMPETENCY AREA WEIGHTINGS

CORE 2 COMPETENCY AREA WEIGHTINGS

CORE 1 CASES

CORE 2 CASES

ENABLING SKILLS

FAQs

What is the total duration of the CPA Canada EC examinations for Core 1 and Core 2?

The CPA Canada EC examinations for Core 1 and Core 2 are each four hours long.

What are the main competency areas assessed in the Core 1 exam, and their respective weightings?

The Core 1 exam primarily assesses Financial Reporting (50-70%), with contributions from Audit and Assurance (10-30%), Taxation (10-20%), and Finance (5-10%).

Which competency area is most heavily weighted in the Core 2 exam?

Management Accounting is the most heavily weighted competency area in the Core 2 exam, accounting for 50-70% of the assessment.

How are enabling skills evaluated in these exams?

Enabling skills are assessed through both the objective-format questions and the case-based portions of the exams.

Sep 2, 2026

Upload by Dozel