2024 CPA Exam

The 2024 Exam is a Core + Discipline model. The Core sections are Auditing and Attestation (AUD), Financial Auditing and Reporting (FAR), and Taxation & Regulation (REG). The Discipline sections are Business analysis and reporting (BAR), Information systems and controls (ISC), and Tax compliance and planning (TCP). The  Discipline sections replace BEC (Business Environment & Concepts).

Candidates with credit for AUD, FAR, or REG prior to January 2024 do not need to take the corresponding Core sections of AUD, FAR, or REG on the 2024 Exam. Candidates with credit for BEC prior to January 2024 do not need to take a Discipline section (BAR, ISC, or TCP). A candidate who did not have credit for AUD, FAR, or REG as of December 31, 2023, must take the corresponding Core section of AUD, FAR, or REG on the 2024 Exam. A candidate who did not have credit for BEC as of December 31, 2023, must take one of the three Discipline sections (BAR, ISC, TCP).

Due to the limited testing schedule and anticipated delayed score releases in 2024, the Board adopted a CPA Evolution Credit Extension Policy for current North Carolina CPA Exam candidates. If a North Carolina candidate had an unexpired section credit as of January 1, 2024, that score has been updated to expire on June 30, 2025. If you have questions about CPA Evolution Credit Extension, please contact the Exam Specialist.

In November 2023, the Board voted to adopt the CPA Exam Score Credit Relief Initiative (CRI) proposed by NASBA. This initiative was formulated in response to the National Health Emergency and the hardship it placed on CPA Exam candidates between January 30, 2020,  through May 11, 2023. If you believe you qualify for credit reinstatement and have not been contacted by the Board, please contact the Exam Specialist.

A North Carolina CPA Exam candidate’s Exam credit window starts on the date the AICPA/NASBA releases a candidate’s score, not the date the candidate sat for the Exam.

Effective April 1, 2024, North Carolina Exam candidates have 30 months (previously 18) to pass all sections of the CPA Exam with a score of 75 or higher on each section.

The Board maintains the official records for each North Carolina 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. Any questions related to section credits, score windows, etc., should be directed to the Exam Specialist.

• NC CPA Exam Candidate Bulletins
• CPA Exam Transition FAQs
• CPA Exam’s Future: Key Tentative Dates Announced
• Uniform CPA Examination Blueprints – Effective date: January 2024
• Evolution of CPA