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.