NC CPA Exam Candidate Bulletin

September 2023

Happy Fall! This issue of the NC CPA Exam Candidate Bulletin contains valuable information and important dates to consider when taking the CPA Exam. Previous Bulletins are available on our website. If you have questions about the information in the Bulletin, please let us know; our contact information is below.

Processing of BEC Applications

In response to the limited sections available through December 15, 2023--the last day of testing until January 10, 2024--the Board established October 15, 2023, as the cut-off date for accepting applications for the BEC section of the Exam.

Candidates who miss the October 15 BEC application deadline must send Phyllis Elliott (phyllise@nccpaboard.gov) a request for an exemption from the deadline. The Executive staff will review the candidate’s testing history to determine if the application will be accepted. Priority will be given to candidates for whom BEC is the last section needed to complete the Exam.

The current testing period ends on September 30, and NASBA will release scores from this testing period on October 10. If you need to re-take BEC, please submit your re-exam application as quickly as possible to meet the October 15 deadline.

NASBA Survey

When candidates log into NASBA’s CPA Portal gateway system, they may see a new survey requirement. The survey collects data that NASBA sends to the AICPA so the psychometricians can ensure the Exam is not biased and is legally defensible. The survey is for statistical purposes only and has nothing to do with eligibility to sit for the CPA Exam.

The data collection occurs only once for each candidate, either with the initial Exam application or with a re-exam application if the candidate did not complete the survey with their initial application. Some questions duplicate information (such as ethnicity and gender) you provided on your North Carolina CPA Exam application. You can opt out of answering survey questions by selecting the “I choose not to answer” option. Candidates should not confuse completing the survey with completing a new Exam application.

What’s My Jurisdiction ID Number?

Your jurisdiction ID is the unique NC ID number assigned to each candidate when the Board processes your initial Exam application. Your NC jurisdiction ID is provided to NASBA with your application to create your Notice to Schedule (NTS). After NASBA generates an NTS, you will receive an email with instructions to set up your NASBA account to manage your Notices to Schedule and scores. Your jurisdiction ID number is different from the national candidate ID number NASBA uses for scoring, etc. Although the NASBA email should identify the candidate's jurisdiction ID number, it sometimes doesn’t. If your jurisdiction ID isn’t in the NASBA email, please contact the Board at (919) 733-4222, and we can provide your jurisdiction ID number.

30-Month Exam Credit Window

The Board approved moving from an 18-month Exam credit window to a 30-month Exam credit window. Although the Board must go through rulemaking to make the change official, North Carolina Exam candidates who sat for the Exam in January 2021 or later may benefit from the longer credit window now. Upon request, the Executive Staff will review a candidate’s Exam history to determine if a 30-month credit window (the original 18 months plus an additional 12 months) would benefit the candidate by reinstating lost Exam section credits.

To request a review, please send your full name, the Exam section(s) passed but expired, and, if available, a copy of the score notice showing when the credit(s) expired to the Board’s Executive Director at dnance@nccpaboard.gov.

The Board maintains the official records for each NC CPA Exam candidate, from initial CPA Exam application to CPA licensure and beyond. Communications from NASBA, such as score reports, may not reflect changes made at the Board level. Please direct your questions about section credits and score expiration dates to the Board.

Credit Extension for Exam Sections Passed as of January 1, 2024

The Board adopted a CPA Evolution credit extension policy for NC CPA Exam candidates with unexpired section credits as of January 1, 2024. The Board will automatically extend those credit expiration dates to June 30, 2025. Although the Board anticipates that NASBA will update score sheets accordingly, the Board’s official records will show the modified expiration date.

2024 CPA Exam Transition Policy

Candidates with credit for AUD, FAR, or REG on the current CPA Exam will not need to take the corresponding new Core section of AUD, FAR, or REG on the 2024 CPA Exam. Candidates with credit for BEC on the current CPA Exam will not need to take a Discipline section.

If you do not have credit for AUD, FAR, or REG as of December 31, 2023, you must take the corresponding Core section of AUD, FAR, or REG on the new CPA Exam. If you don’t have credit for BEC as of December 31, 2023, you must take one of the three Discipline sections (BAR, ISC, TCP) on the new CPA Exam.

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.

NOTE: October 15 is the deadline for submitting your BEC application to the Board. The Board will continue processing applications for AUD, FAR, and REG as usual. The Board will start processing BAR, ISC, and TCP applications on November 27, 2023.

2024 Test Administration Schedule/Score Release Timeline

*All dates are subject to change.

Background Checks

The Board performs background checks on all initial applicants for the CPA Exam. The Exam application asks, “Have you ever been charged, arrested, convicted, found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any offense, inclusive of traffic infractions?” If you answer yes to this question, you should provide copies of official court records with your application. However, the Board allows a reasonable explanation of the charge if it correlates to the charge identified in the background check. If the Board needs additional information, the Board will request additional details from you. This could delay the processing of your Exam application.

Contact Us

Phyllis Elliott, Exam Specialist | (919) 733-4224

S. Lynne Sanders, CPA, Deputy Director | (919) 733-4222

David R. Nance, CPA, Executive Director | (919) 733-4222

Visit our website at https://nccpaboard.gov/.

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