Do CPA Exams Expire After You Pass All 4?
Clarify if your CPA Exam scores expire after passing all four sections and learn the essential path to licensure.
Clarify if your CPA Exam scores expire after passing all four sections and learn the essential path to licensure.
Passing all four sections of the Uniform CPA Examination represents a significant achievement for aspiring accounting professionals. This milestone is a major step toward becoming a licensed Certified Public Accountant, signifying a mastery of complex accounting principles and practices. While the exam itself is complete upon passing all sections, candidates must navigate crucial timeframes and fulfill additional requirements to obtain their CPA license.
The CPA Examination has a specific timeframe for passing all four sections, known as the “18-month rolling window.” This period begins on the date the first successful exam section score is released to the candidate. All remaining sections must be passed within this 18-month timeframe from that initial score release. For instance, if a candidate passes their first section on January 1, 2024, the remaining three sections must be passed by July 1, 2025.
The 18-month rule applies to completing the entire examination. Once a candidate passes all four sections within this prescribed window, they have met the examination component’s validity requirement. The scores themselves do not then “expire” in a new sense; rather, their validity for licensure becomes contingent on meeting all other requirements within a reasonable timeframe set by the specific state board. Failing to pass all sections within the 18-month window results in the loss of credit for the oldest passed section, requiring the candidate to retake that section.
After successfully passing all sections of the CPA Exam, candidates must fulfill additional requirements for licensure. Most jurisdictions require possession of 150 semester hours of college education, 30 hours beyond a typical bachelor’s degree. These educational requirements usually include a specific number of accounting and business-related courses for a broad knowledge base.
Additionally, a significant work experience is required. This often entails one year of relevant experience, gained in public, corporate, or government roles. The experience must generally be supervised and verified by an active CPA to confirm relevance and quality. Many jurisdictions also require candidates to pass a separate ethics examination, assessing professional conduct and responsibilities. After meeting all requirements, candidates must submit an application to their state’s Board of Accountancy for review and approval.
CPA licensure is regulated at the state level, with each state’s Board of Accountancy setting specific requirements for education, experience, and ethics. While the Uniform CPA Examination is standardized across the United States, the criteria for earning the license can vary significantly between jurisdictions. Candidates must consult their specific state board’s website or regulations for precise requirements.
These variations can include differences in required accounting or business credits, the specific types of acceptable work experience, or the provider and format of the ethics examination. Some states may have additional unique requirements or forms to complete. Meeting these state-specific requirements is crucial to ensure the validity of the passed exam scores for licensure, as boards may have time limits for completing all components after the exam is passed.
The journey to becoming a Certified Public Accountant (CPA) is perceived as complete once all four sections of the Uniform CPA Examination are successfully passed. This accomplishment is a significant milestone, demonstrating understanding of accounting principles and practices. However, passing the exam is one of several steps, and candidates must navigate specific timeframes and fulfill additional requirements for licensure.
The CPA Examination includes a specific timeframe for passing all four sections, known as the “18-month rolling window.” This period begins on the date the first successful exam section score is released to the candidate. All remaining sections must be passed within this 18-month timeframe from that initial score release. For example, if a candidate passes their first section on January 1, 2024, the remaining three sections must be passed by July 1, 2025.
The 18-month rule applies to completing the entire examination. If a candidate fails to pass all sections within this 18-month window, they will lose credit for the oldest passed section, requiring them to retake that part of the exam. Once a candidate passes all four sections within the prescribed window, they have met the examination component’s validity requirement. The scores themselves do not then “expire” in a new sense; their validity for licensure becomes contingent on meeting all other requirements within a reasonable timeframe set by the specific state board. While 18 months has been the traditional window, some jurisdictions have recently extended this period to 30 or even 36 months.
After successfully passing all sections of the CPA Exam, candidates must fulfill additional requirements for licensure. Most jurisdictions require possession of 150 semester hours of college education, typically 30 hours beyond a standard four-year bachelor’s degree. These educational requirements usually include a specific number of accounting and business-related courses for a broad knowledge base relevant to the profession.
Additionally, a significant work experience requirement is required. This often entails one year of relevant experience, equivalent to approximately 2,000 hours, gained in public accounting, industry, or government settings. This experience must generally be supervised and verified by an active CPA to confirm quality and relevance. Many jurisdictions also require candidates to pass a separate ethics examination, assessing professional conduct and responsibilities. After meeting all requirements, candidates must submit an application to their state’s Board of Accountancy for review and approval.
CPA licensure is regulated at the state level, not federally, with each state’s Board of Accountancy setting requirements. While the Uniform CPA Examination is standardized, licensure criteria vary significantly between jurisdictions. Candidates must consult their state board’s website or regulations for precise requirements.
These variations include required accounting or business credits beyond the 150-hour general rule, the specific types of acceptable work experience, or the provider and format of the ethics examination. Some states utilize their own ethics exams, while others may not require an ethics exam at all. Timely completion of these requirements is crucial to ensure the validity of the passed exam scores for licensure, as boards may have deadlines for completing all components after the exam is passed.