CPA Evolution: Changes to BEC

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Author: Kyle Barrier, Associate Director, NASBA International Evaluation Services
Posted: April 14, 2023

CPA Evolution is just around the corner. As we get closer to 2024, candidates wishing to take BEC in the latter part of 2023 need to know that the NASBA Gateway system will stop processing Authorizations to Test and Notices to Schedule (NTS) for BEC on November 15, 2023.

If you are a candidate with an application processed by a “CPA Examination Services (CPAES) jurisdiction,” please see the below tentative deadlines for your BEC application:

New candidates who require an educational evaluation and plan on taking BEC before December 15, 2023, must submit their educational evaluation no later than October 1, 2023.
Once you have been found eligible for the CPA Exam, you must complete your Exam Section Application for BEC no later than November 12, 2023.
Re-exam candidates that have already been approved for a prior NTS (any section) must apply for a BEC NTS before November 12, 2023.

Please see the below 35 “CPAES jurisdictions”:

Alaska	Kansas	New York
Colorado	Louisiana	Ohio
Connecticut	Maine	Oregon
Delaware	Massachusetts	Pennsylvania
D.C.	Michigan	Puerto Rico
Florida	Minnesota	Rhode Island
Georgia	Missouri	South Carolina
Guam	Montana	Tennessee
Hawaii	Nebraska	Utah
Indiana	New Hampshire	Vermont
Iowa	New Jersey	Washington
	New Mexico	Wisconsin

Boards of Accountancy that do not use CPA Examination Services may have slightly different final application deadlines for first-time and re-exam BEC sections. These deadlines are yet to be determined and will be published on NASBA’s website once they become available and shared by each Board of Accountancy.

The last day of testing for all current CPA Exam sections (AUD, BEC, FAR and REG) is December 15, 2023. No CPA Exam sections may be scheduled from December 16, 2023, through January 9, 2024, to allow for the conversion of IT systems to the 2024 CPA Exam sections. Candidates are encouraged to plan their testing schedules accordingly.

AUD, FAR and REG applications can be continually submitted and processed as the same codes will be used for the core sections that will start in 2024, however, the scheduling blackouts do apply.