NC CPA Exam Candidate Bulletin
June 2024
Unique Identifying Information
Candidates often wonder, “Why is it necessary to provide my mom’s maiden name when I complete my initial Exam application?” The reason is simple--the Board receives many applications each year, and we prioritize your security. We want to ensure that applicants with the same first and last name (it’s more common than you think) have unique identifying information in the Board’s database. Your mother’s maiden name, typically a unique piece of information not commonly known by others, serves as an additional layer of account security and verification, ensuring the confidentiality of your personal data.
User Accounts with the Board and NASBA
When you visit the homepage of the Board’s website, you will notice a large green banner in the center of the screen that reads, “The 2024-2025 Individual NC CPA license renewal period is now open. You can only access the renewal through your portal/dashboard account. NC CPAs, create your account now.”
Currently, creating a user account with the Board only applies to CPAs licensed in North Carolina. However, we are working to provide portal/dashboard features that benefit Exam candidates like you. Until we notify you that those features are available, please don’t create an account through the Board’s portal.
However, you must create a NASBA CPA Candidate Account. This account is the gateway to your Notice to Schedule (NTS) and score information. Once the Board has processed your application and shared the data with NASBA, you'll receive an email (please check your spam/junk folder) from NASBA. This email will confirm that your information is now in NASBA’s system and will provide the necessary instructions and information to set up your account. Please refrain from attempting to set up your NASBA CPA Candidate Account before receiving this vital information, as it may lead to an error message.
Discipline Sections on the Exam: Business Analysis & Reporting (BAR)
If you didn’t complete BEC (Business Environments & Concepts) before the new Exam launched earlier this year, you must pass one of the three CPA Exam discipline sections (BAR, ISC, TCP) in addition to the three core sections (AUD, FAR, REG). But how do you decide which discipline section to take? Below is a broad overview of BAR (Business Analysis & Reporting) that may help you decide. We’ll cover ISC & TCP in future issues of the Bulletin.
The BAR section tests business analysis, technical accounting and reporting, and state and local governments. The content may focus on data analytics and assess financial risk management and financial planning techniques, including projections.
As laid out in the AICPA blueprints, BAR includes three content areas that cover advanced concepts pertaining to business analysis and reporting:
- Area I: Business Analysis,
- Area II Technical Accounting and Reporting, and
- Area III: State and Local Governments
Because BAR tests advanced financial accounting topics similar to the content tested in the Financial Analysis and Reporting (FAR) section, you may want to select BAR as your discipline if you scored well on FAR. This is because the knowledge and skills you gained from FAR, such as understanding financial statements and financial analysis, will directly apply to BAR, giving you a head start in your preparation.
Candidates who choose BAR may have a background in financial accounting and/or have taken advanced financial accounting classes. The BAR section may be a good choice if you’re interested in a potential career as an auditor in a public accounting firm, corporate accountant, controller, chief accountant, or CEO/CFO.
Credit Expiration Dates & Official Candidate Exam Records
In previous editions of the NC CPA Exam Candidate Bulletin, the Board shared information about the CPA Exam Evolution Credit Extension and the Credit Relief Initiative that may have changed your Exam section credit expiration dates.
For North Carolina 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 finalized its review and notified affected candidates about reinstating section credits. Those changes should be reflected in your NASBA portal. Remember, the Board maintains each NC Exam candidate’s official records from initial Exam application to CPA licensure and beyond.
If you have questions regarding CRI or the Exam Evolution Credit Extension, please email the Executive Director or Deputy Director.
Testing Centers and Exam Scheduling
There are six Prometric Testing Centers in North Carolina: Asheville, Charlotte, Greensboro, Greenville, Raleigh, and Wilmington. You may schedule your Exam at any of these testing centers; however, site availability may vary due to individual test center hours of operation. You may also sit for the CPA Exam as a North Carolina candidate at any official Prometric Testing Center in the US.
You should schedule your Exam appointment as soon as possible after you receive your NTS from NASBA. To increase the likelihood of receiving your first choice of date, time, and location, you should schedule at least 45 days before the desired test date. However, you must schedule your appointment at least five days before the test date.
2024 Testing Dates & Score Releases
All dates are tentative and subject to change. For official testing & score release dates, check the AICPA website. For score release notifications, please follow @NASBA on X (Twitter).
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: https://nccpaboard.gov/