NC CPA Exam Candidate Bulletin

February 2024

2023 CPA Exam Pass Rates from the AICPA

When reviewing these pass rates, remember that candidates are evaluated against an established standard of competence and that the Exam is scored and scaled so that scores are comparable across test forms and over time. The Exam is not harder or easier to pass at different times. An increase in pass rates means that candidates were better prepared. Below are the pass rates for the calendar year 2023.

*The lower pass rate for BEC suggests many candidates rushed to take BEC before it terminated or before they were adequately prepared to take BEC.

How Your Exam Score Is Computed

The Exam now consists of three Core sections (AUD, FAR, and REG) and the choice of one Discipline section (BAR, ISC, or TCP). The weighted combination of scaled scores is 50% multiple choice questions (MCQs) and 50% task-based simulations (TBSs) for both Core and Discipline sections, except for ISC, which is 60% MCQs and 40% TBSs. Scaled scores on the MCQ and TBS portions of the Exam are calculated using formulas that consider factors such as whether the question was answered correctly and the relative difficulty of each question.

Steps in computing your score:

Learn more about Exam scoring and pass rates here.

Q&A: Discipline Sections (BAR, ISC, and TCP)

Q. Can you tell me which Discipline section to take?

A. No, that’s a decision you must make based on your interests and education. Regardless of which Discipline section you pass, you are not limited to that area of practice after you are licensed.

Q. If I take a Discipline section and fail, am I required to keep taking that section until I pass it, or can I choose a different Discipline section?

A. No, you may choose another Discipline section.

Q. Can I substitute a Discipline section for a Core section?

A. No. To pass the CPA Exam, you must pass all three Core sections and one Discipline section.

Q. Can I pass more than one Discipline section?

A. No. In addition to the three Core sections, only one Discipline section is required to pass the CPA Exam.

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 continues to notify affected candidates by email 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.

2024 Testing Dates & Score Releases

All dates are tentative and subject to change.

*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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