NC CPA Exam Candidate Bulletin

November 2023

2024 CPA Exam Transition Policy

The launch of the new CPA Exam is right around the corner; the first day of testing is January 10, 2024. Candidates with credit for AUD, FAR, or REG on the current CPA Exam do not need to take the corresponding new Core section of AUD, FAR, or REG on the 2024 Exam. Candidates with credit for BEC on the current CPA Exam do not need to take a Discipline section (BAR, ISC, TCP).

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 do not have credit for BEC as of December 31, 2023, you must take one of the three Discipline sections 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.

Processing Exam Applications

The Board continues to process AUD, FAR, and REG applications as usual. We will start processing BAR, ISC, and TCP applications on November 27, 2023.

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

If you are a current North Carolina candidate with unexpired section credits on January 1, 2024, the Board will extend those credit expiration dates to June 30, 2025. This is an automatic extension; you do not need to take any action. Although the Board anticipates that NASBA will update score sheets, the Board’s official records will show the modified expiration date.

Remember, 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.

30-Month Exam Credit Window

On November 20, 2023, the Board will conduct a public rulemaking hearing as part of the process to make the 30-month Exam credit window official. Because the rule amendment process takes time, the Board authorized the Executive Staff to apply retroactively, on a case-by-case basis, the 30-month window to North Carolina Exam candidates who sat for the Exam in January 2021 or later and lost section credit(s).

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(s) showing when the credit(s) expired to the Board’s Executive Director at dnance@nccpaboard.gov.

2024 Test Administration Schedule/Score Release Timeline

*All dates are subject to change.

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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