NC CPA Exam Candidate Bulletin

March 2024

Exam Sections Taken as of February 28, 2024

According to information released by the AICPA, discipline sections taken by all candidates count for less than 15% of the sections taken between January 10 and February 28.

(Source: AICPA)

Credit Expiration Dates & Official Candidate Exam Records

Over the past few months, the Board has shared information about two initiatives (Exam Evolution Credit Extension and Credit Relief Initiative) that may affect your Exam section credit expiration dates.

For NC Exam candidates with unexpired section credits on January 1, 2024, the Board and NASBA updated your candidate records to reflect the Exam Evolution Credit Extension date of June 30, 2025.

Regarding the Credit Relief Initiative (CRI), the Board’s Executive staff has finalized its review and notified affected candidates about the reinstatement of section credits. However, those changes may not yet be reflected in your NASBA portal. Don’t worry; the Board maintains each NC Exam candidate’s official records from initial Exam application to CPA licensure and beyond.

If you think you qualify for the CRI or the retroactive 30-month credit window and have not heard from the Board, please email the Executive Director or Deputy Director.

CPA Exam Content 2024 – Areas of Focus

(Source: AICPA)

New Discipline Section Subject Matter

  • Personal Financial Planning (TCP)
  • IT Infrastructure, platforms, and services (ISC)
  • Security, confidentiality, and privacy (ISC)
  • Considerations for SOC engagements (ISC)

Increased Focus on the Analysis of Financial and Nonfinancial Information (BAR)

  • Comparing historical results to budgets and forecasts.
  • Deriving the impact of transactions, events (actual and proposed), and market conditions on financial and nonfinancial performance measures.

Data and Technology Concepts in Core and Discipline Sections

  • Understanding how data is structured and information flows through underlying IT systems and business processes.
  • Determining methods to transform data to make it useful for decision-making.
  • Verifying the completeness and accuracy of source data
  • Using the outputs of automated tools, visualizations, and data analytic techniques to:
  1. Assist in risk assessment or to complete planned procedures.
  2. Prepare financial statements, account analysis, tax returns and supporting schedules.

2024 Testing Dates & Score Releases

All dates are tentative and subject to change. For score release updates, please follow @NASBA on X (Twitter).

*Data files received after this date will be included in the next score release.

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

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