If you’ve passed one CPA Exam section, the last thing you want is to lose that credit and be forced to retake the exam. Learn about CPA expiration dates and how you can complete your exam and application before they expire.
Summary
Candidates must pass all four CPA Exam sections within a rolling 30-month window to prevent their credits from expiring and follow specific state board timelines for licensure application to ensure their passing scores lead to a valid license.
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CPA Exam Scores vs. Credits
Before diving into deadlines, you should understand the difference between CPA Exam score vs CPA Exam credits.
- CPA Exam Score: The numerical grade you receive after taking a CPA Exam section. This ranges from 0–99, with 75 as the minimum passing score. Technically, your exam scores do not expire and remain valid throughout your career.
- CPA Exam Credit: This is the official recognition of your passing score toward licensure (minimum 75 exam score). CPA credits do expire, and an expiration date is typically listed with your results.
Notice to Schedule (NTS) Expiration
The first deadline to mark on your calendar is your NTS expiration date. Once your CPA Exam application is approved, you receive a Notice to Schedule (NTS) that normally has a validity of six months. (However, each state board of accountancy designates its own timeline, so be sure to double check your NTS to find its expiration date.)
Before your NTS expires, you must sit for the exam section listed on the notice. Otherwise, it becomes invalid and you must submit a new application and pay additional fees.
When Is the CPA Exam Credit Expiration?
If you can remember just one thing about your CPA timeline, note how much time you’re allowed to pass all four sections of the CPA Exam.
While each jurisdiction sets its own timeframe and expiration dates (so check with your state’s CPA requirements), most follow the 30-month rule. This dictates that you have a rolling 30-month window from the date you pass your first exam section to pass the remaining three sections.
For example, if you pass the FAR CPA Exam section on April 9, 2026, you have until October 9, 2028 to pass AUD, REG, and your chosen Discipline.
If you do not pass all four sections within this window, the credit for your earliest-passed section expires, and you must retake it. In our previous example, if you did not pass the remaining three CPA Exam sections by October 9, 2028, you would lose your CPA Exam credit for passing FAR, and you would have to retake and pass it again to complete the CPA Exam.
What Was the CPA Exam Credit Relief Initiative?
The significant health, economic, education and travel disruption in 2020 led to CPA candidate hardships. Many saw their progress come to a standstill, and some even lost progress toward licensure due to disruptions of testing centers and other factors.
To help CPA candidates get back on track, NASBA and the AICPA put forth a recommendation asking the individual state boards of accountancy to extend credit expiration for students who had credit expire for one or more CPA Exam sections between January 30, 2020 and May 11, 2023. Many states extended qualifying candidates a credit expiration date through June 30, 2025.
Can Your CPA Exam Credits Expire During License Application?
Once you pass all four CPA Exam sections within your 30-month window (or the window defined by your state board of accountancy), you can breathe deeply. But not for too long. The risk of CPA Exam expiration continues through CPA licensure.
Most states require that you to complete all education, experience, and other requirements and apply for your license within a specific timeframe after passing the final exam section.
In Minnesota, for example, you have three years after passing the CPA Exam to complete education and experience requirements, plus a professional ethics exam that must be completed within six months of filing your application.
Again, the most important thing you can do is verify your CPA Exam expiration date with your state board of accountancy and plan your process to finish well before this deadline.
Tips to Avoid CPA Expiration
- Monitor Your Portal: Check the NASBA Candidate Portal or your State Board account regularly for specific credit expiration dates.
- Plan Around Score Releases: Use the 2026 Core and Discipline score release schedules to time your exams so you don't lose credits while waiting for results.
- Tackle Difficult Sections Early: Prioritizing harder sections gives you more "buffer time" within your rolling window for potential retakes. Plus, if you get the hardest CPA Exam section out of the way first, you can take more time preparing for it before the clock starts ticking on your 30 month window.
- Apply Immediately: To avoid headaches from changing jurisdiction policies, apply for your license as soon as you meet the requirements.
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