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Conditional Credit

Retake and Granting of Credit Requirements. 

A candidate may take the required test sections individually and in any order. Credit for any test sections passed are valid for eighteen months from the actual date the candidate took that test section, without having to attain a minimum score on any failed test sections and without regard to whether the candidate has taken other test sections. 

  1. Candidates must pass all four test sections of the Uniform CPA Examination within a rolling eighteen-month period, which begins on the date that the first test section passed is taken.
  2. Candidates cannot retake a failed test section in the same examination window*.
  3. In the event the required four test sections of the Uniform CPA Examination are not passed within the rolling eighteen-month period, credit for any test section(s) passed prior to the eighteen-month period will expire and the expired section(s) must be retaken.
  4. A candidate shall retain credit for any and all test sections of an examination passed in another state if such credit would have been given, under then applicable requirements, if the candidate had taken the examination in this State.
  5. The Board may, in particular cases, extend the term of conditional credit validity notwithstanding the requirements of paragraphs 1, 2, 3 and 4, upon a showing that the credit was lost by reason of circumstances beyond the candidate's control.
  6. A candidate shall be deemed to have passed the Uniform CPA Examination once the candidate holds at the same time valid credit for passing each of the four test sections of the examination. Credit for passing a test section of the examination is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.

Board Policy regarding a request to confirm the life of a conditional credit

A request to confirm the life of a conditional credit on the CPA Examination must be made in writing to the Board. The Request must provide the candidate's full name, social security number, complete address and phone number as reflected on Board records. Only written requests from CPA Exam candidates will be honored. A verbal response, if given, shall be non-binding and candidates who thereafter act in reliance, do so at their own risk.

*An [examination] "window" refers to a three-month period in which candidates have an opportunity to take the CPA examination during at least two of the three months and the remaining time in which the examination will not be offered while routine maintenance is performed and the item bank is refreshed. Thus, candidates will be able to test a minimum of two out of the three months within an examination window.

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