In a historic decision on April 21, 2023, the NASBA Board of Directors voted to adopt an amendment to Model Rule 5-7 of the Uniform Accountancy Act (UAA). The amendment increases the length of conditional credit for the Uniform CPA Examination from 18 months to 30 months, bases the calculation of conditional credit for Exam sections passed on the date that scores are released, and adds descriptive language to provide greater clarity for when Boards of Accountancy may extend conditional credit. 

The reasoning behind the decision considers the best interest of the candidates. The 30-month window ensures that candidates have enough time to take tests around the school year, tax season, and other life events that may occur, without extending it so long that it puts them at a disadvantage.  

Another important piece to note is that each jurisdiction must decide on their own if they are going to adopt the 30-month window. The UAA Model Rules have no immediate effect on state board rules. As the membership organization of the 55 U.S. Boards of Accountancy, NASBA, through its Uniform Accountancy Act Committee, provides the Model Rules as recommendations to boards for adoption whereby uniform adoption is encouraged. As such, each individual board may consider the amendment to Model Rule 5-7 and, if so choose, commence a process to change the rules at the state level. Current Exam candidates remain under existing rules until, if and when, the board to which they applied makes changes. NASBA’s CBT Administration Committee will be sharing recommended policies for operationalizing the rules shortly as many boards, in a desire for uniformity among jurisdictions, have requested this guidance.

To read the full announcement, click here.  

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