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NASBA revises CPA Exam testing window model rule

Written on Apr 28, 2023

OSCPA staff report 

After receiving over 850 public comment letters from around the country – including over 300 from concerned Ohioans - NASBA announced its Uniform Accountancy Act model rule on how long candidates should have to pass all four parts of the CPA Exam will expand from the originally recommended 24 months to 30 months. Currently, all state licensing boards allow just 18 months. 

OSCPA shared its own concerns with the NASBA UAA Committee earlier in April, echoing what hundreds of Ohio current and future CPAs said: it is a disservice to the future of the profession to force CPA candidates to try to pass all four parts of the CPA Exam in a short timeframe in view of growing professional and personal responsibilities, and urging the elimination of this unnecessary hurdle. OSCPA recommended NASBA adopt a testing window of at least 36 months. 

The length of the testing window has no impact on the ability of licensed CPAs to take advantage of interstate mobility laws as it does not impact substantial equivalency from state to state.  In view of that reality, OSCPA will continue to pursue an Ohio rule change with the Accountancy Board of Ohio urging that Ohio candidates to have a rolling testing window of at least 36 months.  The “pencil and paper” based version of the Exam that hundreds of thousands of current CPAs licensed under allowed for 36 months. 

 NASBA’s model language also included descriptive language to provide greater clarity for when Boards of Accountancy may extend conditional credit. The UAA Model Rules have no immediate effect on state board rules as each state must adopt its own law and rule changes. 

Stay tuned to OSCPA news sources for updates on this important CPA pipeline issue. 

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