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CPA Canada and CPAWSB Candidate Guides state that late submissions will not be accepted. However, in some cases, there may be extenuating circumstances that make it challenging to complete and submit module assignments before the stated deadlines. In extenuating circumstances, candidates may request an extension.
Please note that all extension requests must have supporting documentation to be considered, and the date range of the supporting documentation must substantiate the date range of the requested extension. Please see the table below for examples of extenuating circumstances, and an example of the type of supporting documentation required.
CPAWSB Facilitators do not have the authority to grant extensions. Additionally, workload, personal commitments, or lack of internet connection are not considered extenuating circumstances.
Extenuating Circumstances Examples
*Supporting documents must state included dates, and the dates must cover the submission deadline dates.
- Extension Request Form
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- ACCOUNTING EDUCATION
NASBA approves one-year extension to CPA Exam window
- Accounting Education
An amendment adopted by the National Association of State Boards of Accountancy (NASBA) opens the door for states to extend the window for completing the CPA Exam by one year.
NASBA announced a change to its Uniform Accountancy Act (UAA) Model Rules that increases from 18 months to 30 months the time frame for a CPA candidate to complete the Exam once the candidate passes the first section.
"Providing an additional year of conditional credit to candidates for Exam sections passed provides more flexibility to those seeking licensure as a CPA," NASBA President and CEO Ken Bishop said in a news release . "The additional time also provides greater latitude to firms and candidates as they negotiate the demands of today's complex career environment."
Action on the state level is required for the UAA amendment to take effect. Current Exam candidates will remain under the 18-month rule until such action, but Monday's announcement by the membership body for all 55 U.S. boards of accountancy followed a 60-day comment period that generated more than 850 responses and contributed to NASBA's decision to go beyond a six-month extension proposed in the exposure draft of the amendment.
"Extending the 18-month credit rule for taking all parts of the CPA Exam is a key pillar of the AICPA's pipeline acceleration plan ," said Mike Decker, vice president–CPA Examination and Pipeline for AICPA & CIMA, together as the Association of International Certified Professional Accountants. "This proposed change to the model rules better accommodates the conflicting demands many prospective CPA candidates face as they strive to make a living, pay off student loans, juggle family obligations, and take steps to advance their careers. While there is work to be done to make these amendments a reality in all jurisdictions, this is a positive step for future CPAs and the profession."
In consideration of a revamped CPA Exam format beginning in 2024 , the NASBA board of directors included descriptive language in the amendment aimed at providing uniformity among jurisdictions on the timing of granting Exam credits in an effort to curb the impact of any score delays. The NASBA board, at the same meeting, continued discussions on a policy change that would provide relief for CPA Exam candidates who lost credits during the COVID-19 pandemic .
"On behalf of the NASBA board of directors, we would like to thank the Uniform Accountancy Act Committee and the many stakeholders who provided valuable input to the rule-making process," Richard N. Reisig, CPA, 2023–2024 NASBA chair, said in the release. "We believe this amendment made to the UAA Model Rules will support the best interests of the candidates in their journey to entering the profession."
— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at [email protected] .
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Any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025. Boards of Accountancy must each determine if this policy will apply to candidates in their jurisdiction.
All CPA Examination candidates with credit set to expire between January 1, 2024 and June 29, 2025, will have their credits extended until June 30, 2025 (this has already been completed). The extension was granted to support those candidates with the delay in testing and score release due to the transition to CPA Evolution.
CPA Canada and CPAWSB Candidate Guides state that late submissions will not be accepted. However, in some cases, there may be extenuating circumstances that make it challenging to complete and submit module assignments before the stated deadlines.
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.
Effective Jan. 1, 2024, an 18-month extension will be granted for all unexpired sections of the CPA Exam that have been passed by test-takers. This development received unanimous approval from jurisdictions and states.
NASBA announced a change to its Uniform Accountancy Act (UAA) Model Rules that increases from 18 months to 30 months the time frame for a CPA candidate to complete the Exam once the candidate passes the first section.