CPABC congratulates the 298 BC and Yukon candidates who successfully wrote the Common Final Exam (CFE) in June 2026 and extends special recognition to BC writers Shannon August, Heidi Kutschmann, Kostan Levirs, Winson Ng, and Herman Zhang for making the National CFE Honour Roll. Here’s what the candidates had to say about the CFE experience.
Heidi Kutschmann
Employer: Anthem Properties Group (Vancouver)
Job title: Accountant, Development and Construction Accounting
What will you remember most about your CFE experience? I’ll always remember feeling free after finishing Day 3 of the CFE. Studying has been such a big part of my life over the past four years, from completing the required prerequisites to going through CPA PEP. It was an intense process, and it was very rewarding to be done.
Tell us about a breakthrough or ‘aha’ moment during your studies. I started off by trying to memorize all the technical material before diving into case writing. However, I quickly realized that it’s impossible to know everything, and case writing is just as important—if not more important—than technical review. It’s not about memorizing, but about understanding how to apply knowledge to the case.
Was there a time during your studies when you accomplished something you previously thought was impossible? During CFE leave, I learned that it was okay to let go sometimes, especially if it meant giving myself enough time to attempt all the assessment opportunities. In the end, it helped me improve my time management.
Who would you like to thank for providing support during your studies? I’d like to start by thanking my family—especially my husband, Kei, and my mom, for being my biggest cheerleaders and for being so understanding of the demands of the program throughout this journey.
I’d also like to thank my coworkers, especially Kierianne Carkner, CPA, Natasha Lee, CPA, and Sophia Chan, CPA. They were always there to provide encouragement and study tips, to celebrate wins along the way, and to support me through setbacks.
Lastly, I’m incredibly thankful for the guidance and support of my mentor, Keara Trenholme, CPA, who believed in me throughout.
Kostan Levirs
Employer: First Nations Financial Management Board (FNFMB) (West Vancouver)
Job title: Acting Manager, Standards and Certification
Tell us about a breakthrough or ‘aha’ moment during your studies. Honestly, I never had a major breakthrough moment. I’m a big believer in trusting the process, and I was fortunate to be part of an excellent study program here at the FNFMB. Instead of one “aha” moment, I felt myself improving steadily over time. My big realization came when I got to Day 1 and felt confident that all the preparation had put me in a position to succeed.
What’s one thing you wish you’d known when you started CPA PEP? You have to put the work in, but that doesn’t mean giving up your entire life. As I progressed through the program, I learned to identify my priorities and allocate my time accordingly.
I’d also tell anyone starting the program that even though the road to becoming a CPA can seem long and intimidating, before you know it, you’ll be finished—and you’ll have something you’re incredibly proud of to show for it.
Who would you like to thank for providing support during your studies? First, I’d like to thank my fiancée, Hayley, who has been a rock in my life since I started the CPA preparatory courses. She has always supported me, and I couldn’t have done it without her.
I also want to thank my mom for shaping who I am today and driving me to always strive to be better, both professionally and personally.
Lastly, I’d like to thank Savannah Sosa, my study buddy, who endured the long study hours with me; Sheryle Evans, CPA, CIA, my CFE study program lead and mentor; and lastly, my mentors Billy Lee, CPA, CIA, and Won Lee, CPA, CA, CIA, for always being available and providing guidance when necessary.
Winson Ng
Employer: Global Relay Communications (Vancouver)
Job title: Corporate Accountant
Tell us about a breakthrough or ‘aha’ moment during your studies. One of my “aha” moments was when I realized the importance of identifying gaps in my technical knowledge and case-writing skills. Once I became more aware of what I didn’t know, I was able to focus more on turning those weaknesses into strengths. This allowed me to be more intentional with my studying and made me view knowledges gaps as opportunities to grow.
Was there a time during your studies when you accomplished something you previously thought was impossible? Finishing a case in the allocated time, which seemed impossible initially. However, it became easier once I stopped aiming for perfection. Through practice, I became comfortable answering under pressure.
What’s one thing you wish you’d know when you started CPA PEP? That balancing work, studying, and my personal life will be challenging and will require sacrifices along the way. It was difficult to study when everyone else was enjoying their time outside, but learning to prioritize and take things one step at a time helped me reach the finish line.
Who would you like to thank for providing support during your studies? First, I would like to thank my family and friends for their endless support throughout my educational journey. Special thanks to my sisters, Kitty Wu and Judy Ng, who have celebrated every milestone with me, from passing each module to completing workshop weekends.
I would also like to thank my mentor, Alan Zhou, CPA, for his guidance, encouragement, and support throughout the CPA program. He continues to inspire me both personally and professionally.
Finally, I would like to thank my fellow colleagues at Global Relay. I am grateful for the opportunity to work alongside such knowledgeable and supportive individuals everyday.
Herman Zhang
Employer: MNP (Vancouver)
Job title: Consultant, Enterprise Risk Services
What will you remember most about your CFE experience? Walking out of the exam room with an overwhelming sense of relief that the three days of exams and two months of studying were finally over.
Tell us about a breakthrough or ‘aha’ moment during your studies. When I realized that the exam wasn’t asking for the perfect answer but a demonstration of our critical thinking skills. This allowed me to be less harsh on myself when comparing my responses to the answer key and enabled me to move forward in a positive manner.
What’s one thing you wish you’d known when you started CPA PEP? It’s okay to take it one step at a time, and to not get overwhelmed with the amount of information you encounter throughout the program. You’ll connect with so many peers during the process and will come out of it smarter, more fulfilled, and glad that you finished.
Who would you like to thank for providing support during your studies? I’d like to thank my friends and family for their unwavering support throughout the entire CPA program. Without their encouragement, I would have been in a different headspace going into the exam. A special shout-out goes to my partner, Minnie, who never doubted that I would succeed.
I’d also like to thank the leaders and peers I’ve had the pleasure of working with for their mentorship and encouragement. In particular, I’d like to thank Alan Cosgrave, CPA, and Linda Gao, CPA, for all of the learning opportunities that they have provided!
Any hobbies that helped you manage stress during your studies? I found that going on long walks with friends, building furniture, and deep-cleaning my house were great ways to ease my mind!
All photos by Kent Kallberg Studios.
A version of these profiles will be published in the January/February 2027 issue of CPABC in Focus.
