NC CPA Exam Candidate Bulletin
August 2023
Welcome to the second issue of the NC CPA Exam Candidate Bulletin. If you missed the July issue, you can access it here. If you have questions about the information in the Bulletin, please let us know; our contact information is below.
The NASBA Gateway will be unavailable to candidates and Board staff from August 25 through August 28, 2023. Candidates scheduled for testing on those dates must print or download their Notices to Schedule no later than August 24. (If you are testing on August 29 or August 30, you may want to print or download your NTSs before August 25.) The shutdown will not affect the August 23 score release, but you won’t be able to access your score notices on August 25-28.
30-Month Exam Credit Window
The Board recently approved moving from an 18-month Exam credit window to a 30-month Exam credit window. Although the Board must go through rulemaking to make the change official, North Carolina Exam candidates who sat for the Exam in January 2021 or later may benefit from the longer credit window now. Upon request, the Executive Staff will review a candidate’s Exam history to determine if a 30-month credit window (the original 18 months plus an additional 12 months) would benefit the candidate by reinstating lost Exam section credits.
To request a review, please send your full name, the Exam section(s) passed but expired, and, if available, a copy of the score notice showing when the credit(s) expired to the Board’s Executive Director at dnance@nccpaboard.gov. If the Board reinstates the section credit(s), the Board’s official records will indicate the reinstated score, but the NASBA score sheet may not.
The Board maintains the official records for each NC CPA Exam candidate, from initial CPA Exam application to CPA licensure and beyond. Communications from NASBA, such as score reports, may not reflect changes made at the Board level. Any questions related to section credits, score windows, etc., should be directed to the Board staff.
Credit Extension for Exam Sections Passed as of January 1, 2024
The Board adopted a CPA Evolution credit extension policy for NC CPA Exam candidates with unexpired section credits as of January 1, 2024. The Board will automatically extend those credit expiration dates to June 30, 2025. Although the Board anticipates that NASBA will update score sheets accordingly, the Board’s official records will show the modified expiration date.
2024 CPA Exam Transition Policy
Candidates with credit for AUD, FAR, or REG on the current CPA Exam will not need to take the corresponding new Core section of AUD, FAR, or REG on the 2024 CPA Exam. Candidates with credit for BEC on the current CPA Exam will not need to take a Discipline section.
If you do not have credit for AUD, FAR, or REG as of December 31, 2023, you must take the corresponding Core section of AUD, FAR, or REG on the new CPA Exam. If you don’t have credit for BEC as of December 31, 2023, you must take one of the three Discipline sections (BAR, ISC, TCP) on the new CPA Exam.
The last day of testing for all current CPA Exam sections (AUD, BEC, FAR, and REG) is December 15, 2023. No CPA Exam sections may be scheduled from December 16, 2023, through January 9, 2024, to allow for the conversion of IT systems to the 2024 CPA Exam.
NOTE:The Board will not process applications for BEC postmarked after October 15, 2023. This is because the closer we get to December 15 (the last day to take BEC), there will be limited BEC testing availability. The Board will continue processing applications for AUD, FAR, and REG as usual. The Board will start processing BAR, ISC, and TCP applications on November 27, 2023.
2024 Test Administration Schedule/Score Release Timeline
Scheduling your Exam Appointments
All CPA Exam appointments are scheduled through Prometric, and you must have a valid Notice to Schedule (NTS) to schedule a testing appointment. Appointment availability is limited, so make sure you have a first, second, and third choice of dates and times planned for each section. Candidates must accept the Data Privacy Notice when scheduling appointments.
No appointments for any Exam section may be made fewer than five days before the desired test date. For example, if you go online on Monday to schedule an appointment, the first available date will be Saturday of the same week. Candidates with testing accommodations must schedule at least ten days before the desired test date.
Remember to take the correct NTS to your Exam appointment. Without the correct NTS, you will not be admitted into the testing center and will forfeit all Exam fees for that section. Some testing centers will accept an NTS downloaded to your phone, but taking a printed copy with you on test day is better.
Personal Identification
You must present at least one form of identification when you take your Exam. The identification (usually a driver’s license) must contain a recent photograph and your signature and must not be expired. The same form of your name must appear on your Exam application, NTS, and the identification you present at the test center. If your name differs from your identification at check-in, you will not be permitted to test. Shortened names are allowed on your driver’s license, and you may substitute a middle name for an initial (and vice versa) if the name on the signature ID exactly matches the name on your NTS. If you do not present acceptable identification, you will not be allowed to take your Exam and will forfeit all fees for that section.
NASBA Candidate Guide
NASBA’s Candidate Guide (also known as the Candidate Bulletin) includes information on Prometric’s new water bottle policy and explains the procedure for taking breaks while testing. Make sure you understand when you can and cannot take a break during testing and what happens if you don’t follow the break policy.
Evaluation of International Education
Did you know the Board may consider your international education when deciding if you meet the educational requirements to sit for the Exam? Candidates who completed education outside of the US may request an evaluation by NASBA’s International Evaluation Services (NIES) to determine whether that education is substantially equivalent to the requirements to sit for the CPA Exam as a North Carolina candidate. To learn more, visit the Exam Applicants page of the Board’s website.
Contact Us
Phyllis Elliott, Exam Specialist | (919) 733-4224
S. Lynne Sanders, CPA, Deputy Director | (919) 733-4222
David R. Nance, CPA, Executive Director | (919) 733-4222
Visit our website at https://nccpaboard.gov/.
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