In 2024, the CPA Exam changed significantly with the launch of CPA Evolution, but it wasn't just the format of the exam that changed. The CPA Exam schedule and score release dates were also affected. Becker understands how important it is to know about these updates so you can plan your preparation strategy. To help you, we're providing an overview of the exam changes and sharing the 2026 CPA Exam dates and score release information so you can plan your year ahead.
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Changes to the CPA Exam
Beginning in January 2024, The AICPA Governing Council and the NASBA Board of Directors launched a new Certified Public Accountant (CPA) Exam called CPA Evolution. The AICPA and NASBA designed CPA Evolution to reflect the changing needs of the profession, eliminate knowledge gaps, and help newly licensed CPAs keep pace with the evolving business landscape, regulatory environment, and technological advancements.
Take a closer look: What is CPA Evolution?
Instead of the exam consisting of four sections that all candidates have to take, all candidates must now pass three Core Exams that focus on the knowledge and skills all CPAs need to know. Candidates must also pass one of three Discipline Exams, each one focusing on knowledge and skills required of CPAs within a specialization.
CPA Exam Structure | |
| Old CPA Exam (Before 2024) Sections | 2026 CPA Exam Sections |
| Financial Accounting and Reporting (FAR) | Core: Financial Auditing and Reporting (FAR) |
| Auditing and Attestation (AUD) | Core: Auditing and Attestation (AUD) |
| Regulation (REG) | Core: Taxation and Regulation (REG) |
| Business Environment and Concepts (BEC) | Discipline: Business Analysis and Reporting (BAR) |
| Discipline: Information Systems and Controls (ISC) | |
| Discipline: Tax Compliance and Planning (TCP) | |
With these changes to the CPA Exam format, the scoring structure as well as the CPA Exam schedule and score release dates changed as well.
2026 CPA Exam Schedule
While CPA Exam testing in 2024 was set into specific windows with long wait times until the score release dates, 2025 and 2026 offer some welcome changes for CPA candidates including continuous testing for Core sections.
2026 CPA Exam testing - Core sections
The 2026 CPA Exam dates for Core sections will be offered in continuous testing. The AICPA released this schedule for 2026:
If the AICPA receives your exam data file by: | Your target score release date is: |
| January 23 | February 10 |
| February 14 | February 24 |
| March 9 | March 17 |
| March 31 | April 9 |
| April 23 | May 7 |
| May 16 | May 27 |
| June 8 | June 16 |
| June 30 | July 10 |
| July 23 | August 7 |
| August 15 | August 25 |
| September 7 | September 15 |
| September 30 | October 9 |
| October 23 | November 10 |
| November 15 | November 24 |
| December 8 | December 16 |
| December 31 | January 12 |
2025 CPA Exam testing - Disciplines
Testing and score release for the Discipline sections (BAR, ISC, and TCP) of the 2025 CPA Exam will be similar to 2025, in that they will only be available during specific windows. The AICPA has released the schedule for 2026:
Discipline testing dates: | Target score release date: |
| January 1 - 31 | March 13 |
| April 1 - 30 | June 16 |
| July 1 - 31 | September 11 |
| October 1 - 31 | December 15 |
Because of the specific testing windows for Disciplines, it's important to be strategic when choosing the order to take the CPA Exam. Understanding and planning your exam dates will help you create a more effective study schedule as well as plan for personal plans and your licensing timeline.
Unexpired Uniform CPA Exam credits
As of December 19, 2023, all jurisdictions have approved and adopted a Credit Extension policy that states that any CPA candidate with Uniform CPA Examination unexpired credits on January 1, 2024, will receive an extension until June 30, 2025. During the second quarter of 2025, the AICPA adjusted the testing and score release dates to accommodate these credit extensions through June 30.
This means that any candidate who has passed at least one section of the CPA Exam before the CPA Evolution transition will be given an 18-month extension of credit and will have until June 30, 2025, to pass all remaining sections of the CPA Exam without losing credit for any section passed before the end of 2023.
Also, all jurisdictions are currently considering an extension of the 18-month credit window to 30 months. The exam tracker within our CPA Exam Review will reflect these extensions when all states come to a decision.
Preparing for the CPA Exam in 2026
CPA Evolution created a pivotal moment in the accounting profession, reshaping the path for future CPAs to meet the demands of a rapidly changing business environment. By aligning the skills and knowledge needed for licensure with what is needed for today's CPA, the new model ensures candidates are better equipped to succeed in their careers.
Also, NASBA and the AICPA will continue to adjust and update the CPA Exam, and it's important to stay informed and adapt your preparation strategies accordingly. Becker works closely with these organization to keep our CPA Exam Review as accurate as possible to the exam while offering the support, resources, and guidance you need to navigate the journey toward success.
Download our FREE CPA Exam ebook
Want to learn more about what to expect with the CPA Exam? Our CPA Exam guide provides you with a clear, in-depth look of what you need to know. What's inside?
- An overview of the CPA Exam
- Comprehensive details of each section, including the exam format, section times, scoring details, and key content areas
- Choosing your Discipline
- Do's and don'ts to get ready for the CPA Exam
- Exam study tips
- Multiple-choice practice questions
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