NC CPA Exam Candidate Bulletin

October 2023

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.

BEC Applications

The Board’s deadline for accepting BEC applications was October 15, 2023, due to the limited availability of Exam testing appointments through December 15, 2023--the last day of testing until January 10, 2024. However, a candidate for whom BEC is the last section needed to complete the Exam may qualify for an exemption to the October 15 BEC application deadline. If you believe you meet this qualification criteria, please send Phyllis Elliott (phyllise@nccpaboard.gov) a request for an exemption from the deadline. The Executive staff will review these, and any other requests to sit for the BEC section, on a case-by-case basis to determine if your application will be accepted. Priority will be given to candidates for whom BEC is the last section needed to complete the Exam.

NOTE: 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

The Board adopted a one-time 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, 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.

30-Month Exam Credit Window

The Board has started the process to make the 30-month Exam credit window official. Until the change is approved by the Office of Administrative Hearings, Exam candidates who sat for the Exam in January 2021 or later may benefit from the Board retroactively applying the longer credit window. 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.

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.

Introductory Examination Screens

Time is of the essence! Make sure you work through the introductory Exam screens quickly. Once you enter your Launch Code, the subsequent screens operate under a 5-minute time limit. While there is adequate time to review the screens and respond, there is no time for candidates to take notes, leave the testing room, or do anything other than reading and responding to the screens.

If you exceed the 5-minute time limit, the session will automatically terminate, and you cannot restart the Exam. If that happens, you must leave the test center, forfeit fees, receive a score of 0, and re-apply for that Exam section.

After entering a Launch Code, you must proceed through the introductory screens and start the Exam. The computer screen will display a countdown timer, letting you know how much time you have left to finish the Exam. The Prometric test center appointment time includes the testing time plus 30 minutes. An additional 30 minutes is allocated to the Exam login, the candidate survey at the end of the Exam, and the standardized break. It is not extra testing time; candidates are given only four (4) hours to take the Exam. Candidates with approved testing accommodations should contact the Board for the time they have to take an Exam section.

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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