The CPA Exam is changing significantly in January 2024. The changes to the CPA Exam and its future administration will not impact a candidate who passes and retains credit for all four CPA Exam sections by December 31, 2023. But a candidate who will still be working through the CPA Exam in January 2024 and beyond, needs to know how the CPA Evolution-aligned CPA Exam (the 2024 Exam) and its administration will impact them.
The 2024 Exam is a Core + Discipline model. It will have a three-section “Core” of Auditing and Attestation (AUD), Financial Auditing and Reporting (FAR), and Taxation & Regulation (REG) that all candidates must complete. Then, each candidate must choose one “Discipline” section to complete. The new Discipline sections replace BEC (Business Environment & Concepts) and reflect three pillars of the CPA profession: Business analysis and reporting (BAR); Information systems and controls (ISC); and Tax compliance and planning (TCP)
Candidates with credit for AUD, FAR, or REG on the current Exam will not need to take the corresponding new Core section of AUD, FAR, or REG on the 2024 Exam. Candidates with credit for BEC on the current Exam will not need to take a Discipline section. A candidate who does 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 new Exam. A candidate who does not have credit for BEC as of December 31, 2023, must take one of the three Discipline sections (BAR, ISC, TCP). The Board will start processing applications for BAR, ISC, and TCP on November 27, 2023.
Candidates should note that the last day of testing for all current CPA Exam sections (AUD, BEC, FAR, and REG) is December 15, 2023. No CPA Exam sections will be administered from December 16, 2023, through January 9, 2024, to allow for conversion of IT systems to the 2024 CPA Exam.
Due to the limited testing schedule and anticipated delayed score releases in 2024, the Board has adopted a credit extension policy for North Carolina CPA Exam candidates with unexpired section credits. If a North Carolina candidate has an unexpired section credit as of January 1, 2024, the Board will automatically extend (i.e., candidates do not need to request this extension) those credit expiration dates to June 30, 2025. The new expiration date should be implemented in early January 2024. Although the Board anticipates that NASBA will update score sheets accordingly, the Board’s official records will show the modified expiration date.
|Quarter||Core Test Dates||Core Score Reports||Discipline Test Dates||Discipline Score Reports|
|24Q1||Jan 10 - Mar 26||Jun 4||Jan 10 - Feb 6||Apr 24|
|24Q2||Apr 1 - Jun 25||Jul 31||Apr 20 - May 19||Jun 28|
|24Q3||Jul 1 - Sep 25||Approx. Nov 1||Jul 1 - 31||Sep 10|
|24Q4||Oct 1 - Dec 26||Early Feb 2025**||Oct 1 - 31||Dec 10|
*All dates subject to change
**Could be throughout the 24Q4 window
On November 20, 2023, the Board conducted a rulemaking hearing to amend 21 NCAC 08F .0105 to change the 18-month Exam credit window to a 30-month Exam credit window. If approved, the rule change would be effective in late Spring/early Summer 2024. In anticipation of the rule change, the Board authorized Executive staff to review current North Carolina candidates’ Exam histories on a case-by-case basis to determine if the 30-month score window would assist them in completing the CPA Exam. This is not an automatic reinstatement of all expired Exam credits. Current North Carolina Exam candidates may request an Exam Credit Review by sending an email to the Board’s Executive Director that includes
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 Phyllis Elliott, the Board’s Exam Specialist.
|11/27/2023||The Board starts processing BAR, ICS, and TCP applications|
|12/15/2023||Last day to take BEC. All BEC Notices to Schedule expire|
|12/15/2023||Last day to take AUD, FAR, & REG in 2023|
|12/16/2023-01/09/2024||No Exam sections administered to allow for the conversion of IT systems to the 2024 Exam format|
|01/10/2024||2024 CPA Exam Launches|
*All dates subject to change
|Uniform CPA Exam Fees|
|Administrative Fee Initial Exam Application||$230.00|
|Administrative Fee Re-Exam Application||$75.00|
|AUD (Auditing and Attestation) Section Fee||$254.80|
|BAR (Business Analysis and Reporting) Section Fee||$254.80|
|FAR (Financial Accounting and Reporting) Section Fee||$254.80|
|ISC (Information Systems and Controls) Section Fee||$254.80|
|REG (Taxation and Regulation) Section Fee||$254.80|
|TCP (Tax Compliance and Planning) Section Fee||$254.80|
Information on applying for the Uniform CPA Exam as a North Carolina candidate
Information on applying for an original or reciprocal North Carolina CPA license
Information for North Carolina CPAs on license renewal, status changes, and CPE requirements
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