Changes to CPA exam window: What you need to know

On April 24, the National Association of State Boards of Accountancy (NASBA) “announced the adoption of an amendment to the Uniform Accountancy Act Model Rules pertaining to the Uniform CPA Examination (Exam).”

In part, NASBA’s amendment recommends that state Boards of Accountancy extend the window for passing the CPA Exam to 30 months. Next, the Florida Board of Accountancy (BOA) will decide whether to extend our state’s window accordingly. It is important to note that until the Florida BOA determines its position on NASBA’s recommendations, there are no permanent changes in place to the current 18-month exam window in Florida. responsible for sponsoring and supporting the successful passage and approval of many provisions in Chapter 473, Florida Statutes.

Separately, students, candidates and educators should be aware that a temporary extension to the exam window is already in place related to the launch of the new CPA Exam, set to take effect on Jan. 1, 2024. The Florida BOA recently passed a resolution to extend the window for those taking the new Exam. This temporary extension provides a longer period to pass all four sections.

“I had the honor of working with Rep. Brummer from the day I began my career with the FICPA in 1998,” said Liberty Partners of Tallahassee President Jennifer Green. “There was never a moment he didn’t vigorously defend the CPA profession. While his public persona was tough and sometimes brash, he had a heart of gold. The state of Florida and the CPA profession has lost a man of integrity and honor.”

While we understand Rep. Brummer would not have liked this attention, the FICPA sends our sincerest condolences to his wife, Cathi, on the loss of a true statesman and public servant.

Who does this temporary extension affect?

Anyone taking one or more parts of the CPA Exam between now and Dec. 31, 2023, OR anyone with scores set to expire between Jan. 1, 2024, and June 29, 2025. Those affected will have until June 30, 2025, to pass all four sections of the Exam.

The FICPA will continue to monitor the situation and communicate any and all changes that students, candidates and educators need to know.