When should I expect to receive my scores?
You can refer to the score release timeline from the AICPA to see when your scores will be sent to NASBA.
https://www.aicpa.org/becomeacpa/cpaexam/psychometricsandscoring/test-windows-score-release.html
All scores for that “release date” should be posted within 48 hours from when NASBA started receiving the scores.
Where do I go to retrieve my score?
CA, IL and MD Candidates will obtain your scores from your board of accountancy’s website.
All other states will obtain their scores from https://candidate-portal.nasba.org/ .
What does the “score available until” mean above my advisory score?
The NASBA CPA Candidate Account does not permanently house your scores. You can only view the scores that were released for the current window. After the expiration date listed you will no longer be able to view your advisory score or the score notice. You should print the Score Notice once it is available to keep for your records.
NASBA has recommended that state boards of accountancy extend all NTS with expirations between April 1–June 30, until Sept. No action is required by candidates at this time, and there is no need to contact either NASBA or a board of accountancy. The latest tweets from @nba.
Where is my score notice / performance report?
Within 72 hours from when your advisory score has been posted there will be an “eye” icon that will appear to the right of your advisory score. This is your score notice which also shows your candidate performance report (if you failed the exam.) it is recommended to print these scores notices. Once the score is removed from the NASBA CPA Candidate Account, you will not be able to view/print the score notice again. For additional information regarding the score notice please reach out to your state coordinator: https://nasba.org/contact-us/.
How do I read the performance report?
You will need to refer to the AICPA’s website regarding their CPA Exam Scoring.
https://www.aicpa.org/becomeacpa/cpaexam/psychometricsandscoring.html .
- NASBA Membership 150 Fourth Ave. North Suite 700 Nashville, TN Tel: 615-880-4200 Fax: 615-880-4290. CPA Examination Services 800-CPA-EXAM (800-272-3926).
- NASBA Membership 150 Fourth Ave. North Suite 700 Nashville, TN Tel: 615-880-4200 Fax: 615-880-4290. CPA Examination Services 800-CPA-EXAM (800-272-3926).
- 8,559 Followers, 296 Following, 863 Posts - See Instagram photos and videos from NASBA (@nasbagram).
I failed the exam section and cannot reregister for it?
It can take up to 5 days from when your advisory score has been posted for that section to fully close out. You will have to continue to check the online application to see when the section re-opens to allow you to register for it.
I failed the exam, but I was close to passing. How can I be sure my score is correct?
If you do not think your score is correct, you may file for a Score Review.
The score review process involves making certain that the approved answer keys were used and applied correctly in determining a candidate’s score and is not an opportunity to have alternate responses considered. It is simply an additional independent verification of your Exam score. Please keep in mind that all scores undergo thorough quality control checks before they are released.
Given all the quality control reviews already completed, it is highly unlikely that your score will change due to a score review.
I believe there was an error in an actual question that I saw during my exam?
You will need to reach out to the AICPA to report any issues regarding the content of the exam. Inquires can be faxed to
609-671-2922 or you may email cpaexam@aicpa.org.
I am waiting on my final exam score and it is set to be released AFTER my first credit expires. Will I lose my exam credit
As long as you TAKE your final exam section BEFORE your first exam credit expires and when you receive your score it is passing, then you would not lose that first exam credit. All expiration times are set on Central Standard Time and are not calculated by your exam appointment time. If your first credit expires on January 31st, it is recommended that you take your final section on January 30th.
Score Review (AUD, BEC, FAR, REG) FEE: $240.00
Because all scores undergo several quality control checks before they are reported, a score review seldom results in a score change.
Note: Your entire examinations are not accessible, and the correct answers to their incorrect questions are not provided. The original incorrect responses are also not provided during this process.
For additional information, please visit the Score Review section.You may also contact 1-800-CPA-EXAM or email: scorereview@nasba.org.
Appeal Process (AUD, BEC, FAR, REG) FEE: $550.00 + $100.00 per TBS being appealed
For details on the Score Appeal process, please visit the Score Appeal section.
Score Appeals are not permitted in the following jurisdictions:
- California
- Colorado
- District of Columbia
- Georgia
- Illinois
- Montana
- Texas
- Virginia
In the jurisdictions that allow appeals, the process provides you with the opportunity to appeal a failing score. The appeal option enables you to view the multiple-choice test questions or objective simulation problems that you answered incorrectly together with their responses, and to submit comments online. The appeal does not include the written communication tasks.
The confidentiality of the Exam requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of your Board of Accountancy or its designee.
You are not allowed to bring any reference materials to the Score Appeal session. The same security measures adhered to at a testing center are also required at the session. Please be advised that historically, a score has never been changed as a result of a Score Appeal.
For additional information, please contact 1-800-CPA-EXAM or email: scorereview@nasba.org.
Congratulatory Letters
If you tested through jurisdictions represented by CPA Examination Services (CPAES) – except Florida – you will receive a congratulatory letter from CPAES upon passing the entire CPA Examination. This letter will provide you with further instructions on how to obtain your license, per your Board’s qualifications. All other candidates will receive additional instruction regarding the licensure application process directly from their Board of Accountancy. Drivers accessmedia.
Currently, due to COVID-19, Congratulatory Letters are being issued upon request and will be sent via email. To request a Congratulatory Letter, email your State Coordinator.
By January 2024, the AICPA and NASBA plan to launch a new CPA Exam. The two organizations recently announced their plans for the “CPA Evolution” initiative that will affect the CPA Exam content and format starting in 2024. This article will detail the 2024 CPA exam changes and updates.
The AICPA and NASBA keep up with trends in the accounting profession. They monitor the types of skills that accountants need as the global business landscape evolves. As business practices and financial regulations change, the CPA Exam needs to be revised to ensure that it tests the skills that future CPAs will need to meet tomorrow’s accounting challenges.
Thinking about taking the CPA exam? Be sure to check out the tutoring services that The Daily CPA currently offers.
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Future of the Accounting Profession
The accounting profession has seen drastic changes in the last few decades, especially in the number of codes and standards that CPAs must follow. For example, did you know that compared to 1980:
- The Internal Revenue Code has 3 times the number of pages.
- Accountants have 4 times as many accounting standards to follow.
- Auditors must adhere to 5 times as many auditing standards.
So as you can see, the sheer volume of content knowledge that CPAs must have is growing.
Plus, more and more, the type of work that used to be performed by entry-level accountants is now outsourced or performed by paraprofessionals. And many of these tasks can now be hastened with the help of specialized accounting software. Today’s CPAs are being asked to do less number crunching and busywork and more intense financial analyses.
2024 CPA Exam Changes: a Test for Tomorrow’s CPAs
Therefore, even if you’re at the beginning of your career, you’ll be expected to have a high level of problem-solving skills. According to the AICPA and NASBA, future CPAs will need the following proficiencies to meet current demands:
- High-level critical thinking and problem-solving skills
- The ability to apply professional judgment and skepticism
- Understanding of business practices, including controls and risks
- Data management and data analysis
- The ability to perform SOC (System and Organization Controls) engagements
CPA Evolution
The Players
The CPA Evolution is a significant initiative with many players and objectives. The AICPA (American Institute of Certified Public Accountants) and NASBA (the National Association of State Boards of Accountancy) are leading the effort. For more than 3 years, the two organizations sought feedback about the future of the accounting profession from over 3,000 stakeholders from groups like the following:
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- State Boards of Accountancy
- Small, medium, and large CPA firms
- Active CPAs
- Technology experts
- Academia
- Federal regulators
The Process
After gathering and analyzing input about the future of the profession, the AICPA and NASBA are working to quantify the types of skills and knowledge that future CPAs need. Then, they will revise the Uniform CPA Examination Blueprints to reflect the content that will be tested on the revised CPA Exam. The AICPA and NASBA will finalize the final content and the length of each exam section will be after an analysis of practice exams is to volunteers. The organizations expect that the new CPA Exam will be ready by January 2024.
Finally, the AICPA and NASBA will perform a gap analysis to determine if the content on the new exam is being covered in university accounting programs. The organizations will work with educators to develop resources and curriculum to prepare future CPAs adequately for the profession.
2024 CPA Exam Changes: Core-Plus-Discipline Model
Under the proposed 2024 CPA exam changes, the CPA Exam will follow a new “Core-Plus-Discipline Model.” Just as before, candidates will demonstrate their core proficiencies in accounting, auditing, tax, and technology. Also, CPA candidates will need to show deeper skills in one of these three areas:
- Business reporting and analysis
- Information systems and controls
- Tax compliance and planning
The new CPA Exam will probably still be a 4-part exam with the first 3 sections testing your core knowledge. You’ll be able to select one of the disciplines listed above for the 4th section
Changes to the Format
We probably won’t know the exact format of the new CPA Exam for a while. We also don’t know the number of multiple-choice questions, simulations, or written communications on the 2024 CPA Exam. However, the organizations likely expect it to last no more than 16 hours for all 4 sections.
However, based on preliminary information and press releases, it seems it will still follow the 4-section format. The first 3 sections will likely test material along the same lines as the existing AUD, BEC, FAR, and REG sections. The 4th part will probably be totally devoted to testing your more in-depth knowledge in one of the three disciplines. So, for example, even though the first 3 sections might test broad tax concepts, the discipline test for taxation compliance and planning will address more nitty-gritty taxation details.
One CPA License
Even though the Core-Plus-Discipline Model will require you to choose a discipline for the 4th section of the CPA Exam, there will still just be one CPA license. That is, just because the exam is changing, we suddenly aren’t going to have three different kinds of CPA licenses based on the discipline you chose for the 4th section of the exam. So once you pass the exam, your CPA certificate won’t reflect which discipline you chose to specialize in for the exam.
For example, let’s say you choose “tax compliance and planning” for your discipline. If you pass the CPA Exam, you’ll still apply for a “CPA License” and not a “CPA-Tax License.” Plus, your future practice won’t be limited to just tax issues.
What Does This Mean for You?
Basically, the CPA Evolution initiative means that the content on the CPA Exam will change by January 2024. And since you will need to demonstrate your skills in the core content areas plus a sub-discipline, the CPA Exam could become much more challenging.
Therefore, if you are considering the CPA credential, I highly recommend that you pursue it in the next few years before the exam changes. After all, I can’t imagine that these changes will lead to an easier exam. Instead, probably the opposite is true.
Transition Period
The AICPA and NASBA are working out the details of a transition period that will last from now until the release of the new CPA Exam in January 2024. Here’s what we know right now:
- If you’re already studying for the CPA Exam and plan to take and pass all four sections before January 2024, your path to the CPA won’t change.
- If you pass some, but not all, of the CPA Exam sections before January 2024, don’t worry—your efforts won’t be wasted. The AICPA and NASBA will allow candidates to continue with the “old” exam for a certain period during this transition period.
2024 CPA Exam Changes: Final Thoughts
Even though transitions like the CPA Evolution initiative can be frustrating at first, they can improve our profession. Stayed tuned for updates on the CPA Exam and other changes that will affect your career.
For more CPA exam related articles, check out or dedicated CPA Prep page.
Stephanie Ng is the Executive Committee member responsible for Finance at New Sight Eye Care, a charity registered in the United Kingdom and Hong Kong. She oversees the financial aspect of New Sight in Hong Kong, including accounting, taxation, financial management, and compliance.
She began her career as an investment banker at Lehman Brothers in New York and Morgan Stanley in Hong Kong. She later joined her client to work in the Group Finance Department, where she spent five years specializing in corporate finance, mergers and acquisitions, and debt refinancing. She also extended her role to management accounting and financial accounting and obtained her U.S. CPA qualification.
Stephanie also is a published author of the book How to Pass the CPA Exam. Additionally, she createdI Pass the CPA Exam, the first CPA help site in 2010. Her guidance and mentorship have helped hundreds of thousands of candidates pass their exams.
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Stephanie graduated with Phi Beta Kappa from the University of Chicago, majoring in economics with a second concentration in public policy studies.
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You can find Stephanie onLinkedIn and on Twitter where she writes under the@ipassthecpaexam handle.