2024 CPA Exam

A new version of the CPA Exam launched on January 10, 2024. The CPA licensure model is transforming to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. As illustrated in the visual below, the new CPA Exam features a Core + Discipline structure. The examination includes a Core in accounting, auditing, and tax that all candidates will have to complete. Each candidate must also choose a Discipline section in which to demonstrate greater skills and knowledge. Technology knowledge and skills will now be tested in all sections. The Discipline section selected for testing does not mean the CPA is limited to that practice area.

The three Disciplines are:

  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)

Transition Policy

The following transition policy applies to exam candidates who passed sections of the former CPA Exam in 2023 but who still have remaining sections to pass in 2024, now that the new version of the exam has been implemented.

Candidates who passed any of the former CPA Exam AUD, FAR, or REG sections will not need to take the corresponding new Core sections of AUD, FAR, or REG on the current CPA Exam. Candidates who have credit for BEC on the former CPA Exam will not need to take any of the three Discipline sections.

If, however, a candidate loses credit for AUD, FAR, or REG after December 31, 2023, they then must take the corresponding new Core section of AUD, FAR or REG. A candidate who loses credit for BEC after December 31, 2023, must select one of the three Discipline sections to be tested.

In 2023, AICPA released the new Uniform CPA Examination Blueprints to give candidates a better idea of specifically what will be tested in the new version of the CPA Exam, and how it will be tested. The above link takes you to AICPA's website where you can download the Blueprints.

2024 CPA Exam Testing Schedule/Score Release Timeline

AICPA has published the tentative 2024 CPA Exam testing schedule and score release timeline. All dates are subject to change pending further review by AICPA. Please be aware of the specific dates the Core and Discipline sections are available, as there are periods of time where they will not be offered, especially the Discipline sections. For example, in the first quarter of 2024 there are a few days at the end of March when the Core sections will be unavailable, while the Discipline sections can only be scheduled through February 6.

According to AICPA, scores are expected to be released just once per quarterly test section due to necessary standard-setting analyses and activities.

2024 Test Administration Schedule / Score Release Timeline*

Quarter Core Test Dates Core Score Reports Discipline Test Dates Discipline Score Reports
24Q1 Jan 10 - Mar 26 June 4 Jan 10 - Feb 6 Apr 24
24Q2 Apr 1 - June 25 Jul 31 April 20 - May 19 June 28
24Q3 Jul 1 - Sep 25 APPROX Nov 1 July 1 - 31 Sep 10
24Q4 Oct 1 - Dec 26 Early Feb 2025** Oct 1 - 31 Dec 10

*All dates are subject to change.
**Could be throughout the 24Q4 window.

CPA Exam Credit Extensions

To assist candidates transition to the new version of the CPA Exam, the California Board of Accountancy (CBA) approved a series of credit extensions:

  1. All exam credits that EXPIRED between January 30, 2020, and December 31, 2023, are once again valid and being extended until June 30, 2025.
  2. All exam credits that were valid on December 31, 2023, are being extended until June 30, 2025.
  3. All new exam credits earned in 2024 will be valid for 30 months, replacing the previous timeframe of 18 months.
Candidates do not need to do anything to take advantage of these extensions. The new credit dates are displayed in Client Accounts. It is the CBA’s goal that these extensions will provide a renewed opportunity for candidates to pass all four sections of the CPA Exam and give them a longer period to do so, ultimately allowing them to follow through with their aspirations of becoming a CPA.

For more information about the credit extensions, please go to the Exam Credit Extensions webpage.

CPA Exam Frequently Asked Questions