CPA Credit Expiration
CPA exam credits expire 30 months after the date a passed section is reported, requiring candidates to pass all remaining sections within that rolling window or lose credit for expired sections.
Explanation
The 30-month rolling window begins when the score for the first passed section is released. If a candidate does not pass all four sections within 30 months of their first passed section, the earliest passed section expires and must be retaken. This creates urgency to maintain momentum. Extensions are generally not granted except in cases of military deployment, natural disaster, or other extraordinary circumstances as determined by the state board. Candidates should plan a realistic timeline before beginning.
Key Points
- •30-month rolling window from the date the first passed section score is released
- •Expired sections must be retaken
- •Limited extensions available for military service or extraordinary circumstances
Exam Tip
Map out a study and testing timeline before you start — losing a passed section to expiration is one of the most demoralizing setbacks in the CPA journey.
Frequently Asked Questions
Related Topics
CPA Exam Overview
The Uniform CPA Examination is a professional licensure exam administered by NASBA and the AICPA that tests the knowledge and skills required to practice as a Certified Public Accountant.
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Effective CPA exam study strategies combine structured review courses, practice questions, active learning techniques, and consistent time management to maximize retention and exam performance.
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