Once You Pass All 4 CPA Exams, Do They Expire?

The Certified Public Accountant (CPA) designation represents a high standard of expertise and ethical conduct. Becoming a licensed CPA requires successful completion of a rigorous examination, along with specific educational and experience criteria.

Validity of Passed CPA Exam Sections

After successfully passing a section of the CPA Exam, candidates enter a rolling window during which they must pass the remaining sections. Historically, this period was 18 months, but the National Association of State Boards of Accountancy (NASBA) has extended the Uniform Accountancy Act (UAA) Model Rule to 30 months, beginning from the date the first section is passed. If a candidate does not pass all four sections within this 30-month rolling window, credit for the earliest passed section will expire, necessitating a retake of that section.

Once all four CPA Exam sections are successfully passed, the scores themselves do not typically expire for an indefinite period in most jurisdictions. However, a distinction exists between passing the exam and obtaining the license. Some state boards of accountancy may impose an additional time limit, often ranging from three to five years, within which all other licensure requirements must be fulfilled. If these supplementary requirements, such as education, experience, or an ethics examination, are not met within this subsequent period, the passed exam scores might expire for licensure purposes in those specific jurisdictions.

This post-passing expiration period, if applicable in a jurisdiction, operates independently from the 30-month rolling window used during the active examination process. The rolling window pertains to the completion of the exam itself, ensuring candidates progress through the testing phase within a reasonable timeframe. The subsequent period, conversely, focuses on the timely completion of all remaining steps necessary to transition from an exam passer to a fully licensed CPA.

State Board Specifics

All CPA licensure requirements, including the specifics surrounding exam section validity periods, are determined by the individual state or territory where a candidate intends to be licensed. Each jurisdiction’s board of accountancy establishes its own set of rules, which can vary significantly.

To ascertain the precise rules applicable to their situation, candidates must consult their specific state board’s official website. Searching for “[State Name] Board of Accountancy” will typically lead to the relevant governmental body. Once on the website, candidates should look for sections titled “CPA Exam,” “Licensure Requirements,” “Candidate Handbook,” or “Examination Rules” to find detailed information. It is important to review these regulations thoroughly, as requirements differ by jurisdiction, directly impacting licensure.

Beyond the Exam: Other Licensure Requirements

Passing the Uniform CPA Examination is a significant accomplishment, yet it represents only one component of the journey to becoming a licensed Certified Public Accountant. Most jurisdictions require candidates to meet specific educational benchmarks. This typically includes holding a bachelor’s degree and completing a total of 150 semester hours of college coursework, which is 30 hours beyond a standard four-year degree. These hours often must include a specified number of accounting and business-related credits.

In addition to education, candidates must generally fulfill an experience requirement. This usually entails obtaining a certain amount of relevant accounting experience, often one year, which may involve approximately 2,000 hours of work. This experience must typically be supervised and verified by a currently licensed CPA. The specific nature of acceptable experience, whether in public accounting, industry, government, or academia, is defined by the individual state board.

Many jurisdictions also mandate the successful completion of an ethics examination or course. This ethics component, which may be a separate test administered by the American Institute of Certified Public Accountants (AICPA) or a state-specific course, assesses a candidate’s understanding of professional conduct and ethical standards. While some states do not require a separate ethics exam, for those that do, it is generally an open-book test with a high passing score, such as 90%.