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The Uniform Evaluation (commonly abbreviated as UFE since it is also called the Uniform Final Evaluation) is the last examination chartered accountancy students took in pursuit of the Chartered Accountant (CA) designation in the countries of Canada and Bermuda. The UFE is also reputed to be among the world's most challenging professional exams where students are required to use an integrative business thinking model to obtain the designation. As of June 2015, the UFE has been discontinued following the unification of the three accounting designations (CA, CMA, CGA) in Canada and Bermuda. The UFE has been replaced by a similar examination, the Common Final Examination (CFE). Administered nationally by the Canadian Institute of Chartered Accountants, and conducted regionally by the provincial/regional orders, the UFE is written over the course of three sequential days and is the culmination of years of study in accounting, finance, economics and other business-related university courses. Writing the UFE requires successful completion of preliminary work or exams, which vary based upon the preparatory system of the provincial institute/ordre where the CA student is registered. == Exam structure == The exam consisted of case based simulations: one 5-hour "comprehensive" written on the first day, and a six multi-subject questions split between the remaining 2 days. Each multi-subject day is 4 hours, and consists of questions with suggested time limits ranging between 60 and 90 minutes. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived. Common scenarios include providing advice on how to conduct an audit, advising a client on the pros and cons of investing funds in a given business venture, and providing support to an organization as an internal accountant or auditor. Since 2003, the exam is marked according to a "competency map". In addition to scoring a total number of marks, candidates must score a minimum level of competency 'points' in each area to pass. Previous versions of the UFE used a more traditional marking scheme. Older versions of the UFE lasted four days and some included multiple choice questions. The current version consists exclusively of full 'case style' questions, and no multiple choice questions. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Uniform Evaluation」の詳細全文を読む スポンサード リンク
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