Author: Patricia Hartman, Director of Client Services
Posted: March 15, 2023

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:

  • Minimize candidate disruption
  • Easy to understand, communicate and implement
  • Minimize risk to public protection
  • Minimize impact on the candidate pipeline
  • Support and promote the new CPA Evolution model
  • Minimize changes to state board statutes/rules
  • Be uniformly accepted by all Boards of Accountancy

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

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