The CPA Exam is difficult enough at the best of times – but right now, with COVID-19 impacting study journeys and delaying test dates, it’s even tougher.

Typically CPA Candidates have 18 months to sit for and pass all four sections of the CPA Exam – but because of these delays, NASBA is encouraging State Boards to extend their testing windows for all exam sections as well as their NTS.

What would this mean for you?

While this kind of extension is solely determined by the State Boards, this could mean that candidates who have sat for (and passed) at least one exam section could have additional time to complete all four sections due to COVID-19 delays.

What States have extended so far, and what is the extension?

To date, the states that have announced an extension are below – if you don’t see your state, you can check your state board page and/or reach out to them by email:

Alaska – All NTS and CPA Exam credit with expirations from April 1, 2020 to December 30, 2020, will be extended until December 31, 2020.

Arkansas – Arkansas has extended the window for candidates whose window expires between April 1, 2020 and the date that Prometric testing centers reopen in Arkansas, their window will last until 30 days after Prometric reopends. Any NTS that expires between April 1 and June 30, 2020 will be given an extension until September 30, 2020.

California – California has extended the testing window and any Notices to Schedule (NTS) until January 1st, 2021.

Illinois – the first state society to delay expiring sections, they’ve extended the window until 12/31/20, for all candidates with sections set to expire between 4/1 and 12/30. This is also the timeline for NTS extensions.

Iowa – Exam expiration dates will be extended for 90 days for all individuals identified by NASBA as at risk of losing an exam credit due to the closure of the testing centers.

Minnesota – Exam candidates who have or will have credits expiring between April 1, 2020, and the end of the year will have the credits extended until December 31, 2020.

Mississippi – The Board will be following NASBA’s Recommendation to extend ALL Notices to Schedule (NTS) AND grade credits expiring between 04/01/2020 and 12/30/2020. These extensions are automatic and will now expire 12/31/2020.

Montana – All candidates with NTS expirations between April 1 – June 30, 2020 will be extended until September 30, 2020. The Board will consider granting an extension of credit of exam sections if the candidate is impacted by circumstances beyond their control on a case by case basis. You will need to make your request in writing.

New Hampshire – The Board has authorized an extension of 120 days for each section of the examination passed prior to March 17, 2020.

Oregon – The Oregon Board is working closely to extend testing windows for candidates who have exams scheduled and are affected by a closure.

Pennsylvania – Candidates whose exam credits expire during the time of the emergency declaration will be granted an extension which lasts for the duration of the emergency plus an additional 180 days from the end of the emergency.

South Carolina – The SC Board of Accountancy will follow the NASBA recommendations for NTS extensions for candidates sitting for the exam and will consider extending exam credit as described in the NASBA update.

Virginia – All NTS with expirations April 1 – June 30, 2020, will be extended. The VBOA is reviewing CPA exam credit extensions for the 18-month period on a case-by-case basis. At this time, the VBOA is only accepting extension requests for credits that expire June 30, 2020, or earlier.

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