Countdown to Change: CPA Exam Completion Window Shift and the New Exam Launch

by WSCPA

Earlier this year, the National Association of State Boards of Accountancy (NASBA) announced that they adopted the Uniform Accountancy Act (UAA) Model Rule that extended the window to pass all four sections of the CPA. Exam takers would now have 30 months to complete the remaining sections, as opposed to the previous 18-month rule, from the time they receive a passing score on their first section of the exam. This is a significant change especially when considering that NASBA had initially proposed extending the window to just 24 months. That window was extended in large part due to a letter writing and comment submission campaign from WSCPA members. Thank you to all who wrote in with support for the window expansion.

It is still up to each individual state Board of Accountancy to adopt the rule change. The Washington State Board of Accountancy (WBOA) has voted to expose a rule change for final consideration that would extend the window to 36 months. This rule change would create an even longer window than NASBA’s proposed 30 months and would double the window from its current 18 months. This would position Washington state to have the longest CPA Exam window in the nation. The WBOA will hear public input and then vote on the rule change at their meeting on October 20, 2023, with the rule taking effect 31 days after adoption.

Anyone with a CPA Exam section that has not expired when this rule change goes into effect will benefit from the extension. Since the rule change would potentially happen in late November, anyone with sections expiring in December would benefit. This is especially true with the new CPA Exam releasing in January 2024 and testing being closed for the month of December.

Unfortunately, anyone with exam sections expiring in November or earlier would be out of luck. That’s where the WSCPA comes in. We’re here to help support you in completing the CPA Exam and staying on track to get your CPA license. We offer a number of member benefits to help complete this goal.

• Join the CPA Exam Accelerator Resource Group on WSCPA Connect to get helpful advice from other students taking the exam along with presentations on study tips, exam strategies, and ways to stay motivated. You can also get a free pair of Lucky CPA Exam Socks!
• Get a discount on CPA exam review courses.
• Check out previous student news blog posts for additional updates and insights.
• Finally, we’re continually looking to implement new programs that will help you on your path to becoming a CPA. Ensure you’re on the Student News email list for important updates and events and learn more about WCPA student resources by reaching out to accountingcareers@wscpa.org.