The 18-month period begins on the day you sit for and pass your first section of the examination. The actual date of expiration is then "rounded off" to the end of the month. For example, if you sit for (and pass) one part on April 12, 2016, 18 months is up on October 12, 2017, but your credit will expire on October 31, 2017.
Some candidates taking the new CPA exam have expressed concern about the delayed reporting of results for exams taken April 3 to May 31, 2017. Those results are expected to take up to 10 weeks to be issued. There is no automatic extension of the 18-month window for candidates due to the delayed reporting. However, if a candidate has passed three parts of the exam and is waiting to hear the score for their fourth part, the window will not close until they have received their final score.
Beyond that, extension requests will be considered on a case-by-case basis. Email a written request to cpaes-nj@nasba.org or mail it to:
New Jersey Coordinator
CPA Examination Services
PO Box 198469
Nashville, TN 37219-8469
Once NASBA receives a request, they will forward it to the New Jersey State Board of Accountancy.