Indian and Pakistan and Nigerian CAs - - What CFE Day 1 Case Should I Write?

A common question surrounding Day 1 1, is which Capstone 1 case to write for the June and September CFE. The answer will vary depending on whether you are a first time versus a repeat writer. 

Let's look at each of the CFEs

For the June 2026 CFE, there are 2 Day 1 cases being offered - Karnat Bread Company (version 1 - i.e. new case).and Viviana's Trattoria Ltd. (version 2, which was written in May 2025).

As a first time writer you don't know either case going in so you should choose  Karnat Bread Company, as Viviana's Trattoria Ltd. will not be written again.  Therefore, if you are unsuccessful in June 2026, you will not have an opportunity to write this case again.  However, if you write Karnat Bread Company in June 2026 and are unsuccessful, you may have the opportunity to write the 2nd version of Karnat Bakeries in September 2027.  Normally the Day 1, version 1 for the May/June CFE is provided a second time  only in May/June of the following year. However as there is no May CFE in 2027, it is possible, (though not certain) that there will be another opportunity to write this case in September. 2027. 

Also if you write version 1 - Karnat Bread Company, there will be a number of practice cases that are provided with the Capstone 2 material that you can write in preparation for the Day 1 case on the CFE.  

In the September 2026 CFE, there are 2 Day 1 cases being offered: Singular Textiles Corporation Inc. (version 1 - i.e. new case) and Meadowlark Entertainment Inc. (version 2 - which was Witten last year) 

As a first time writer, you don't know either of them, going in, so you should choose  Singular Textiles Corporation Inc. as Meadowlark Entertainment Inc. will not be written again.  Therefore, if you are unsuccessful in September 2026, you will not have an opportunity to write this case again.  However, if you write Singular Textiles Corporation Inc.in September 2026 and are unsuccessful, you will have the opportunity to write the 2nd version of Singular Textiles Corporation Inc. in September 2027.

Also if you write version 1 - Singular textiles Corporation, there will be a number of practice cases that provided with the Capstone 2 material that you can write in preparation for the Day 1 case on the CFE

Regardless of whether you write in June or September, if you are a first time writer, choose version 1.

If you are a repeat writer, please read our blog: "Repeat Writers - What Day 1 Case Should You Write - in June or Sept. 2026?"