CPA Exam Retakes Within Same Testing Window

CPA Exam Retakes Within Same Testing Window

CPA Exam Retakes

The April 26, 2019 NASBA Board of Directors’ meeting cleared the path for “continuous testing”, allowing CPA Exam retakes, on the Uniform CPA Examination as the Board approved Uniform Accountancy Act Model Rule 5-7(a)(2).

Students preparing for the CPA Exam are required to take the exam during four “testing windows” for the year. Retakes of failed CPA Exam exam sections are currently not allowed during the same testing window. The National Association of State Boards of Accountancy (NASBA) has approved a new rule that would eliminate the limitation of no retakes within the same testing window. Consequently, this allows students to retake failed exam sections within the same testing window.

The new model of exam retakes within the same window may start by June 30, 2020. Once candidates receive their CPA Exam grades, they will be able to schedule a retake within the same exam window. NASBA indicated that several jurisdictions have already started adopting this rule.

What does this means for you:

  • Once the required changes have been made, a Candidate can retake a Test Section once their grade for any previous attempt of the same Test Section has been released.
  • Plans now call for continuous testing to begin by June 30, 2020 (note: it does say “by” so it could be “before”).
  • Blackout periods between testing windows remain intact, the testing windows are as follows:
    • Q1: Jan 1 to Mar 10.
    • Q2: Apr 1 to Jun 10.
    • Q3: Jul 1 to Sep 10.
    • Q4: Oct 1 to Dec 10.
  • Under the old rule you would need to wait until the next testing window to retake, under the new rule you can apply to retake as soon as you find out your grade and receive your NTS. With that said, some candidates have been waiting to test toward the end of a testing window to provide them with extra study time, however, under the new rule, you may want to consider testing earlier in a testing window in case you need to retake. Make plans but don’t plan on it, because you’re going to study hard and pass, right? Not sure if its possible for a candidate to take a section and retake twice in a window but we really don’t need to know because it’s not going to happen, right?

Sources of information, see:

See exam testing windows.

Leave a Reply

Leave a Reply