An official website of the State of Texas
The CPA Exam is changing significantly in January 2024. Tentative application information and testing schedules for late 2023 and tentative testing and score release schedules for 2024 have been announced. If you pass and retain credit for all four CPA Exam sections by December 31, 2023, the changes to the CPA Exam and its future administration will NOT impact your status. If you will still be working your way through the CPA Exam in January 2024 and beyond, then the information about the CPA Evolution-aligned CPA Exam (the 2024 Exam) and its administration are most important to understand.
Important 2023 Administration Dates
Candidates should note that the last day of testing for all current CPA Exam sections (AUD, BEC, FAR, and REG) is December 15, 2023. No CPA Exam sections may be scheduled from December 16, 2023, through January 9, 2024, to allow for conversion of IT systems to the 2024 CPA Exam sections. Candidates are encouraged to plan their testing schedules accordingly.
Candidates wishing to take BEC in the latter part of 2023 need to know that the Eligibility Application should be submitted to the Board no later than September 17, 2023 so that you have time to pay the exam fee to NASBA, schedule your exam with Prometric, and take the exam before December 15, 2023, which is the last day for testing in the current CPA Exam format. Please understand that Texas has a 90-day eligibility period, and you will not have the full 90 days if you submit the Eligibility Application for BEC after September 17, 2023.
Candidates applying for a discipline section – Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP): Authorizations to Test and Notices to Schedule for BAR, ISC, and TCP may submit the Eligibility Application to the Board after November 22, 2023.
Eligibility Applications for AUD, FAR, and REG may be continually submitted and processed at any time for the core sections that will start in 2024; however, the scheduled blackout days do apply.
The Board will take into consideration the blackout days beginning in 2024 when calculating your 90-day eligibility period for AUD, FAR, and REG and for the new disciplines – BAR, ISC, and TCP.
Important 2024 Administration Dates
Please note that these dates are tentative pending further review by AICPA:
Testing is expected to begin on January 10, 2024, for all sections. While the core sections (AUD, FAR, and REG) will first be available for testing through March 26, 2024, the discipline sections (BAR, ISC, and TCP) will be available for testing through February 6, 2024. Scores are expected to be released only once per test section, per quarter, due to necessary standard-setting analyses and activities. Please refer to the above timeline for test date availability for the remainder of 2024.
Credit Extension and Transition Policy
Due to the limited testing schedule and delayed score releases in 2024, the Board will allow candidates with Uniform CPA Examination credit(s) on January 1, 2024, to have the credit(s) extended to June 30, 2025.
The new CPA licensure and CPA Exam model is a Core and Discipline model. The Board recognizes and maps the transition policy for CPA Exam sections passed under the current CPA Exam to credit under the 2024 CPA Exam. Candidates who will start taking the CPA Exam in 2023 but continue to take sections in 2024 should review this policy.