NASBA Opens Extended Window for CPA Candidates

Looking to address the ongoing disruptions of the pandemic, the dwindling talent pipeline and the increased workload of firms, the National Association of State Boards of Accountancy (NASBA) has announced an amendment to the Uniform Accountancy Act (UAA) that will allow CPA candidates 30 months from the date of passing the first section of the exam to complete the remaining three sections without losing credit. The current rule that had been in place for the past two decades allowed just 18 months between sections.

The new NASBA rule has no immediate effect on state board rules, which means each individual state board will need to change its own rules at the state level and current CPA candidates remain under existing rules until their board makes a change.

“Providing an additional year of conditional credit to candidates for exam sections passed provides more flexibility to those seeking licensure as a CPA,” says NASBA president and CEO Ken Bishop. “The additional time also provides greater latitude to firms and candidates as they negotiate the demands of today’s complex career environment.”


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