This spring the National Association of State Boards of Accountancy (NASBA) announced an amendment to the Uniform Accountancy Act Model Rules that extends the CPA Exam testing window from 18 months to 30 months. This means that individuals will now have 30 months from receiving their first CPA Exam section passing score to successfully pass the remaining sections.
Thanks to the work of the CTCPA advocacy team, the State Board of Accountancy (SBOA), the Department of Consumer Protection (DCP), and some dedicated members, this change was recently adopted in Connecticut through new legislation for candidates who apply to take the examination on or after October 1, 2023. The SBOA and the DCP are also working to implement the changes in Connecticut statues as well.
30-Month Testing Window FAQs
When is the new law effective?
The 30-month testing window applies to candidates who apply for an exam section after October 1, 2023. The window begins on the date the passing exam section score is released.
If I passed an examination section before October 1, 2023, can I take advantage of the 30-month period to retain credit?
The SBOA has indicated that individuals who sat for and passed a CPA Exam section between April 1, 2021 and October 1, 2023 will also be able to take advantage of the 30-month testing window if they apply to take a subsequent section of the examination.
What happens if I don’t pass all four sections within the 30-month period?
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. Candidates will lose credit for any sections not passed within that rolling period 30-month period and those Exam sections must be taken and passed again.
What changes are coming to the CPA Exam?
As part of the multi-year CPA Evolution initiative to modernize CPA licensure and testing to be more reflective of today’s business environment, a new CPA Exam will launch in January 2024. If an individual passes and retains credit for all four CPA Exam sections by the end of 2023, the changes to the CPA Exam will NOT impact their journey. An individual who will still be working through the CPA Exam in January 2024 will need to switch over to sitting for the new CPA Exam at that time.