Natural Disaster-Related Relief Measures for Exam Candidates, Licensees, & CPA Firms

Exam Fee Refunds

Although the Board incurs a cost related to all approved Exam applications, the Board approved a temporary policy allowing the Board’s Executive Staff to approve and issue Exam fee refunds to candidates who can no longer take planned Exam sections because of Hurricane Helene or the September 27, 2024, tornado in Nash County.

To qualify for an Exam fee refund, the candidate must have an approved initial or re-exam application on file with the Board. The application must be open, meaning the candidate has not yet sat for the Exam section. If the candidate has already scheduled a testing appointment for a section, the candidate must contact Prometric to cancel the appointment. If a candidate does not cancel the appointment, they will be identified as a “no show” and incur additional costs.

To request a refund, a candidate must send Phyllis Elliott, Exam Specialist

• their full name,
• their candidate ID number, and
• the reason for the refund request (i.e., how the natural disasters impacted their plan to take the Exam).

If multiple Exam sections are involved, the candidate must identify whether the refund request is for all open Exam sections or a specific section.

The Board will review the refund request and approve or deny it. Because the Board does not maintain personally identifying information related to credit or debit card transactions, the Board staff will request this information if a candidate’s refund request is approved. The Board will refund the administrative and test section fees paid with the approved Exam application. When the candidate is available to resume testing, they must submit payment based on their application’s original filed status, initial or re-exam.

Extended Notice to Schedule

For Exam candidates who plan to continue the testing process but need additional time because of the natural disasters, the Board can extend existing Notices to Schedule (NTS). The standard NTS is valid for six months, starting when an application is approved; a separate NTS is generated for each approved Exam section. With the scheduling of the Discipline sections of the Exam limited to the first month of each quarter in 2025, it may be beneficial for a candidate to extend the NTS to a date that would allow the candidate to continue the testing process.

To request an NTS extension, a candidate must send Phyllis Elliott, Exam Specialist

• their full name,
• their candidate ID number,
• their reason for the NTS extension request (i.e., how the natural disasters impacted their plan to take the Exam), and
• the additional time needed (30 days, 60 days, etc.).

If multiple NTSs are involved, the candidate must identify whether the extension request is for all open NTSs or a specific NTS.

A candidate must decide between requesting an Exam fee refund or an NTS extension for a section.  The Board realizes that taking the CPA Exam is a financial investment, and candidates may be in a position where the Exam fees could be better used for their personal recovery efforts. However, sitting for the CPA Exam is a long-term investment in a candidate’s future, and the extended NTS option may allow an Exam candidate to continue a planned testing schedule and navigate the delays caused by the impacts of the natural disasters.

Please contact Phyllis Elliott, Exam Specialist, with questions about requesting an Exam fee refund or a Notice to Schedule extension.

Although there are no exceptions to the annual CPE requirement, the Board has a Request for Extension to Complete CPE Requirement that allows licensees who encounter unusual events, such as the pandemic, natural disasters, medical issues, or accidents, to request an extension to complete the annual CPE requirement without being subject to a Letter of Warning for not completing the requirement in the January-December calendar year. The form allows the licensee to identify why an extension is needed and the anticipated time required to complete the annual CPE requirement. The CPA must complete the annual requirement before July 1, 2025.

A licensee who resides or works in one of the areas listed in FEMA Disaster Declaration 4827 (DR 4827-NC) or was impacted by Hurricane Helene or the Nash County tornado may immediately request a disaster-related CPE extension request by submitting the standard CPE extension request form AND the disaster-related extension request form. Please send all CPE extension requests to Cammie Emery, Licensing Specialist, before January 18, 2025.

The Education and Application Committee evaluates each extension request. If the request is supported by reasonable and well-documented evidence, the Board will grant an extension. The Board will notify the CPA of its decision and will note the extension in the Board’s records.

Please contact Cammie Emery, Licensing Specialist, with questions about requesting a CPE extension.

The Board approved extending the deadline for all CPA firm registration renewals from December 31, 2024, to March 1, 2025. This means all CPA firms have until March 1, 2025, to complete the annual firm registration renewal and peer review compliance reporting process without being subject to late filing penalties. A firm does not need to request an extension; the extension automatically applies to all registered CPA firms. The renewal must be completed through the supervising CPA’s portal account.

Please contact Cammie Emery, Licensing Specialist, with questions about firm registration renewal or peer review compliance reporting.