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NASBA Amends CPA Exam Model Window to 30 Months

April 24, 2023

by Mike Nelson

On April 24, the National Association of State Boards of Accountancy (NASBA) announced that they adopted Uniform Accountancy Act (UAA) Model Rule that allows exam candidates 30 months, from the time they receive their first section score, to pass all four sections of the CPA exam.

This rule adoption was in response to an open comment period on a proposed rule of 24 months that concluded on April 17. NASBA announced that they received over 850 responses to the exposure draft. The WSCPA Board of Directors submitted a comment letter supporting 36 months or longer as the new length and encouraged WSCPA members to also write letters. Thank you to everyone who submitted a letter to NASBA on this topic.

While NASBA can set the Model Rules it is up to the Board of Accountancy in each state and jurisdiction to adopt a rule for them. The Washington State Board of Accountancy is expected to take up this issue and the WSCPA will continue to support a longer window for exam candidates.

You can learn more about the new rule in NASBA's press release here.

Mike Nelson is the WSCPA Manager of Government Affairs. You can contact Mike here.