2024 CPA Exam

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.

*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

• Candidate’s full name;
• The name of the Exam section for which the credit expired, and
• A copy of the score notice showing the credit expiration date.

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.

*All dates subject to change 

• NC CPA Exam Candidate Bulletin (07-2023)
• NC CPA Exam Candidate Bulletin (08-2023)
• NC CPA Exam Candidate Bulletin (09-2023)
• NC CPA Exam Candidate Bulletin (10-2023)
• NC CPA Exam Candidate Bulletin (11-2023)
• CPA Exam Transition FAQs
• CPA Exam’s Future: Key Tentative Dates Announced
• Uniform CPA Examination Blueprints – Effective date: January 2024
• Evolution of CPA