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NASBA Extends CPA Exam Testing Window to 30 Months

April 24, 2023

A recent National Association of State Boards of Accountancy (NASBA) exposure draft proposed changing the CPA Exam testing period from 18 to 24 months. While we appreciated NASBA moving to increase the testing period, we and more than half of the other state societies advocated for the board increase the testing window to 36 months.

In response to feedback submitted through the exposure draft, NASBA has announced that it will adopt an increased testing window of 30 months. 

While this is not the full 36-month window the CTCPA had advocated for, it is nonetheless a positive change that will greatly benefit aspiring CPAs and their employers. 

Before anything changes for individuals sitting in Connecticut, regulatory or legislative changes must be made at the state level; this is true for every state. That means that nothing immediately changes for people sitting for the exam in our state. 

According to NASBA, "The revised rule provides that once a candidate has successfully passed one section of the Exam, they will then be provided with a rolling 30-month period to pass the remaining three sections of the Exam. The exposure draft proposed a six-month extension of the credit period to 24 months, but based on further consideration and input, the NASBA Board of Directors elected to approve a 12-month extension to 30 months." 

Thank you for your support in making this change happen!

Thank you to the CTCPA leaders and dozens of aspiring CPAs who responded to our advocacy alert and submitted letters in support of an extended testing window to NASBA before the comment window closed on April 17; we thank all of you who took the time to speak out

Thank you as well to the Connecticut State Board of Accountancy who also considered and supported an increased testing window. 

Nationwide, we lose between 1,000 and 2,000 candidates annually after they pass three sections, which results in a complete drop from the CPA path. As the profession evolves, we must do the same to correct pipeline issues; NASBA has also formed a committee to consider addressing the thousands of CPA candidates (some estimate it may be as many as 25,000 candidates) who lost credits during the COVID-19 pandemic.

Read the official NASBA release