On February 16 from 10 a.m. to 11 a.m. (CST) Pat, Director of Client Services, NASBA, answered questions during a Facebook Chat about the next version of the CPA Exam. Below, you will find questions from Facebook Chat participants and the answers Pat provided. For any additional questions, please email NASBA at [email protected].

If we have a test credit that is set to expire during the period in which we are waiting for a score (April through August 16), how does this work? For example, if I take BEC as my last test in April 2017 and my AUD score expires in July 2017, however I will not know my score for BEC until August 2017, how am I supposed to know if I should retake BEC or not during the beginning of July before AUD expires?

*****The Board of Accountancy is the only entity with the authority to grant extensions for expiring conditional credit. Extensions of credit are handled on an individual case by case basis.

We are aware candidates testing in the 2Q 2017 launch window will be impacted by the 10‐week delay in score reporting. We are aware if scores are received August 14, 2017, candidates may be unable to retake any failed sections in 3Q 2017.

There is no need to contact the Board at this time. We will work closely with NASBA in June and July to identify all candidates testing in 2Q 2017 with existing conditional credit who will be impacted by the delay and consideration given to extending their conditional credit. Candidates will be notified if the board grants an extension.

Candidates testing in 3Q and 4Q will receive scores on September 22, 2017 and December 22, 2017 respectively, and would have ample opportunity to test in the next testing window

The National Candidate Database is designed to prohibit expiration of conditional credits until advisory scores are received if the candidates attend the examination by the date of their score expiration. This will allow NASBA time to identify any impacted candidates and update credit expiration dates. NASBA will provide reports to boards, identifying all candidates who test in the second quarter of 2017 who have credit expiring and who could be impacted by the delay in score reporting. *****

I still have FAR and BEC to sit in Q2 and Q3 and my AUD credit expires on Sept 30, 2017 – will I be able to get an extension on this?

It may vary by board. NASBA will reach out to boards to determine how they wish to handle candidates negatively impacted. As far as getting an extension, it will depend on what your board decides.

How much harder are the Exams expected to get?

They are not harder, they are different. Please refer to our new webpage about the next version of the Exam and look at the blueprints:

With the new changes, will you be able to take a failed section of the Exam in the same testing window? (i.e. If I fail BEC, for example, in July will I be able to retake it within the first 10 days of September).

You still cannot take a failed section in the same testing window.

Is it true that FAR is changing the least? What will change about it?

All changes are shown in the Blueprint. Please refer to this page: to find the Exam Blueprints.

How much do you anticipate the pass rate will change?

I don’t anticipate the pass rate will change much, but we will know more once the AICPA is able to statistically validate candidate performance and set a passing score.

My 18-month window expires in August 2017. However, I still have two Exams left to take and according to the AICPA, we won’t find out our Exam results for the Apr/May window until August. How do I know if I need to retake my exams if I don’t find out my score until August?

See the first answer marked with *****

How come NASBA cannot grandfather those who have already passed a few of the CPA Exams to continue the old CPA? I feel it is unfair to make students study for completely new material, they have already studied for.

#1 NASBA does not develop the Exam. #2 It is a state requirement to take the Exam. #3 The Exam changes and will continue to change to meet the profession’s needs.

I tried to schedule my next Exam and I don’t see any open dates after April.

Because of the increased hours of BEC and REG, the Prometric scheduler is currently closed for those two sections for April 1 and beyond. You will be able to schedule these two sections beginning March 11.

I’m scheduled to take BEC on March 6. If I don’t pass, what will change on the test coming out in April?

The biggest change is the introduction of Task-Based SIMS. You can refer to the Blueprints here:

What will be the changes for each part? It’s going to be all new materials/concepts or just the format of the Exam will be different?

Please refer to the Exam Blueprints here:

Will NASBA be understanding that because it will take the AICPA six months to grade the first set of new Exams, they will extend the length before our passed CPA exams expire?

See the first answer marked with *****

What are the biggest differences between the new test and the old test? Also, if it takes longer to get scores back, is there going to be some extensions for the 18-month time period to pass all of the exams? Because if we take a test in April and don’t find out how we did until July or August, we miss out on time to re-take the test.

Please refer to our Exam Blueprints here: and also take a look at the first answer marked with *****

Is it true that only the Exam pattern is changing and not the course content? Also, by when shall we expect the detailed changes to be made available to us?

All changes to the Exam are listed in the Exam Blueprints, which you can find here:

I schedule my last two exams for July and Aug but there were very few spots already. I’m afraid if I fail one and have to retake in the next testing window, there won’t be any spots available. How are they filling up so fast?

Currently you can’t schedule BEC and REG for July and August until March 11. For REG and FAR you should look at dates toward the middle of window, instead of looking toward the end. Those dates fill up rather quickly.

Time-wise, are candidates going to need to work faster during the exams, or does the new format allow candidates to get all the way through the tests? How is the time per question compared to the old format?

You should work at your own pace. It really varies from person to person depending knowledge you have and your testing habits.

What sections of the CPA Exam will change?

All sections are changing. Please refer to the Exam Blueprints here:

Will there be a sample of the new test structure on AICPA website or somewhere else? Please provide link.

Yes – there are sample tests, Blueprints and tutorials available here:

What exactly will the new "analysis" questions include and will Becker, for example, have enough example questions for us to get used to the questions?

Please refer to the Exam Blueprints here: Also, all review course providers have been notified of the changes to the Exam. We are not affiliated with Becker, so we are not familiar with their content

If I am taking the Exam in May, for instance, by when shall I expect the results to be out? And if my NTS expires before the results are out, do we get an extension as a result of the delay in the result dates?

The target release date is Aug. 16-18. Your NTS is not tied to the score release date. If you have an open NTS, you should schedule your Exam now.

I’m having problems with DataFlow Group to send my documents to NASBA for evaluation, it’s not allowing me to upload documents. Is NASBA accepting documents know via this portal or is it still in process?

Please email [email protected]. I will have to check into this one.

I’m unable to schedule the Exams for REG and BEC in the April-May window! By when will the dates be available?

You can schedule those sections beginning on 3/11.

I cancel my REG exam instead of rescheduling it, how will I initiate the rescheduling for the new Exam format? Will I get automatic email from my State or do I need to email them to inform about my case first?

If you cancel your appointment, wait until March 11 and you will be able to go in and schedule as normal.

With the section of the CPA Exam changing, there is a delay in score notifications. I’m worried with the lengthy delay I have a tight window to pass 3 parts this summer/fall (by 10/31). With the delay if I take parts in early spring, I won’t have scores until Aug/Sept, which causes a tight timeframe to retake. I’ve reached out to my state board for advice but they have refused, on legal counsel, to provide any guidance on this topic. Do you have any recommendations?

We will have to wait until June to address extension of credit.

Will the course material change drastically for each topic or is it just a focus change to incorporate the analysis questions?

This is all in the Exam Blueprints, which can be found here:

I have been told that for the first quarter after the new test format ( April 1st ) will experience delays in our results. We have been used to 10 days, but now I’m being told it will be 10 weeks. Is this correct? And, how do you recommend we plan for this. Ten weeks is really going to provide issues when planning our testing out.

Yes – it will be a 10 week delay. The score release timeline is available here:…/Pages/FAQ2011ScoreRelease.aspx. Do not delay in taking any additional sections you may have while waiting for the score release.

Hello. I passed three sections of the CPA Exam, and I am potentially impacted by the delay of the releasing score. I believe that I will be losing one extra opportunity to sit for the last Exam because of the delay. Can you please advise?

We will be able to identify candidates who have been negatively impacted in June after the window closes.

NASBA stated that the reason for the extended period of score release for the first quarter is due to "provide sufficient time to statistically validate candidate performance in newly launched exam"
Does this translate to mean our scores are given related to how other candidates perform on the new exam? If not, why the long wait for the new Exam?

The Exam is not scored on a curve and your performance is not related to other candidates. The AICPA provides Information, which includes a non-technical explanation of the scoring process, pass rates, candidate performance report information, the score release timeline, review and appears, and scoring FAQs. Learn more about CPA Exam scoring:…/Pages/PsychometricsandScoring.aspx

I was attempting to study for Q1 during busy season, but I just concluded it is too complicated to cover all topics so I’ll reschedule for Q2. So far, my study course (and believe all courses) have a similar approach of repetition, memorization and problem solving (sort of mechanical). Is this going to suffice the new testing requirements? I know the AICPA does not recommend any particular course but I’d like to assume that there have been communications??

All of this is in the Blueprints, which is a great tool for candidates. You can find the Blueprints here:

I’m expected to sit for the REG Exam in May. First, could I ask how the ‘Enhanced TBS’ question would differ from the ‘Regular TBS’ questions? Second, I’ve already obtained NTS for REG back in 2016, would I still be able to schedule my Exam with a nonexpired NTS received in 2016?

#1 Please view the Exam Blueprints: #2 Yes – as long as your NTS is not expired.

Hello. I will be sitting for the last section of the CPA Exam in July while my first Exam score will expire end of August, which is before the last Exam’s score is released. How will I be treated in this case?

See the first answer marked with *****

Why is the wait for the release scores so long? That will affect pretty much everyone if they have any sections expiring between those dates. Are we getting an extension (18-month window)?

The delay is to statistically validate the performance and set a passing score. See the first answer marked with *****

I plan to take FAR (my last part) in May. What happens if I don’t pass, need to re-take it, and there are no slots available to schedule the Exam for late August early September since I have to wait until 8/18 to get my results? I lose an entire testing window and have only one more shot (Q4) before I begin losing conditional credit for the other Exam parts that I passed. Will you be addressing these types of cases individually as well with the Boards of Accountancy?

Yes, we will be addressing these types of situations on a case by case basis with the state boards.

Do we need to buy new material owing to the April 2017 changes?

I would check with your review course provide, but the Exam Blueprints will tell you what to expect for the next version of the Exam.

Is there any related treatment for delayed release of scores for April/May that may affect people that have on existing CPA Exam credits?

See the first answer marked with *****

I’m planning to take my first Exam FAR next April in NY State Board, but in 2014 I entered the Exam in NH State Board. How do I transfer my credit evaluation by Josef Silny from NH to NY?

New York does not accept Josef Silny. In order to transfer, you simply apply as a first time candidate in another state.

What is a time frame for scores to be released? Will the 18-month window be expanded to 24-months? Will the changes only affect structure or will it also affect content?

#1 The timeframe for Q2 score release is Aug. 16 -18. #2 No, the 18-month window is not extended. Candidates negatively impacted will be reviewed on a case-by-case basis. #3 Yes, it will affect both content and structure. See the Exam Blueprints here :

I scheduled to take the BEC Exam On 9.3 and I need to resechedule the Exam in May. How can I do this?

You will need to wait until March 11 to schedule BEC.

I have scheduled BEC part for 3/6. When I can expect the score results?

March 21

The delay in the score release for 10 weeks for April-May testing window adversely impacts many candidates including myself; not giving fair amount of chances of passing the tests especially when the candidates are on the border line for 18-months compare to other candidates who didn’t get impacted by these changes. And please understand me correctly; it is not about the changes to the Exam it is about the delay in scoring that takes away the candidate’s chance. So, don’t you think when NASBA announces the delay in score release, they should somehow compensate for that unfair action toward the candidates whose 18-months will be reached in August, 2017?

See the first answer marked with *****

April-May window scores will be released on Aug 16-18, so if I don’t pass then I will be unable to sit in July-Aug window and my FAR credit expires in Nov window. So, can I get help? Will I get one more window to sit, apart from Oct-Nov window?

See the first answer marked with *****

The 15-minute break can be taken in parts like 10 mins once and then 5 mins or can it be taken only once?

No, the 15-minute off the clock break will be offered about halfway through the Exam. You can still take on the clock breaks between remaining testlets.

When we take the new Exam, what do we need to bring to the testing center? Will it change from the current method (NTS and 2 forms of ID)?

You will need your NTS and two forms of ID.