CPA Exam Score Extensions to be Case Basis Only

by Kathleen Hoffelder, content editor, NJCPA – September 13, 2017
CPA Exam Score Extensions to be Case Basis Only

The National Association of State Boards of Accountancy (NASBA) said it would determine any CPA candidate requests for extensions past the 18-month window for passing the Uniform CPA Examination on a case-by-case basis. Score holds were put in place for Q2, Q3 and Q4 2017 due to the changes to the Exam in April.

NASBA, the American Institute of CPAs (AICPA) and state boards said they were aware that some candidates testing in the Q2 launch window will be impacted by the 10-week score reporting hold. Candidates may be unable to retake a failed section in Q3 due to the reporting delays since scores for Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR) and Regulation (REG) tests taken during Q2 were scheduled for release by August 17, 2017, and Business Environment (BEC) was scheduled for release on August 22.

The New Jersey State Board of Accountancy said it was going to work closely with NASBA to identify all candidates testing in Q2 with existing conditional credit who will be impacted by the delay, and consideration will be given to extend their conditional credit. Candidates will be notified if the board grants an extension.

According to NASBA, the only time a guaranteed extension would occur is if a candidate, for example, passed three parts of the Exam and was waiting to hear the score on their fourth part, thereby the “window” will not close until they have received their final score.

For those 2017 candidates taking the test from April 1 to May 31, the target score release date range was August 16 through August 18; those testing July 1 through September 10 should have a release date of September 22; and those who have a testing date of October 1 through December 10 have a target score release date of December 22, according to the AICPA.