Author: Patricia Hartman, Director of Client Services
Upon the launch of the new Uniform CPA Examination in January 2024, it is anticipated some candidates with conditional credit may be negatively impacted by limited opportunities to test and delays in score reporting.
In 2022, NASBA’s CBT Administration Committee and Executive Directors Committee recommended a credit extension policy to all jurisdictions based on the following goals and objectives:
The Committees recommended the following credit extension policy:
Any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025.
Boards of Accountancy must each determine if this policy will apply to candidates in their jurisdiction.
As of February 2023, all but five jurisdictions have adopted the recommendation. Of the remaining five, four have obtained board approval, but the change requires rulemaking, so it is not final.
Please refer to this map to know the status of the policy adoption and updates in the jurisdiction to which you applied.
If your jurisdiction has adopted the policy, your candidate records will not be updated until January 2024 to reflect the credit extension. Have additional questions regarding the CPA Examination Credit Extension Policy, visit https://nasba.org/examtransitionfaqs/.
- MEMBER CENTER
- Products & Services
- Communications & Outreach
- Legislative Support
- Peer Review Overview, Tools & Resources
- DE&I at NASBA
- Enforcement Tools
- NASBA Awards
- NASBA Nation
- Board Gateway Access
- Executive Director Portal
- Credit Extension Map
- Becoming a CPA
- CPA Exam
- International Qualification Examination (IQEX)
- NASBA International Evaluation Services
- Exam News
- Products and Services