| Grades |
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| Release Dates |
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The following chart provides approximate score release information. Which candidates and how many will receive their scores earlier will depend on exam volume, the test content they were administered, the distribution of examinees within the testing window, and other factors.
| Testing Month |
AICPA Releases
Scores to NASBA
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Scores Reported to Candidates |
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January
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3rd week of Feb & 2nd week of March
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March or April
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February
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2nd week of March
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April
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April
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3rd week of May & 2nd week of June
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June or July
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May
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2nd week of June
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July
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July
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3rd week of Aug. & 2nd week of Sept.
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September or October
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August
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2nd week of September
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October
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October
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3rd week of Nov. & 2nd week of Dec.
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December or January
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November
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2nd week of December
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January
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Please be aware that candidates who test on the same day may receive scores at different times due to differences in necessary quality control procedures. Candidates who have concerns or questions about receipt of scores should call NASBA at 1-866-MY-NASBA (1-866-696-2722)
Results of the CPA examination will be mailed to exam candidates to the address on record at the Board office.
Any change of address must be submitted in writing to the Board, by fax, email or regular mail. Failure to report an address change may delay receipt of examination grades. Grades will not be released via phone or e-mail.
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| Credit |
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Candidates may sit for any of the four sections of the exam individually and in any order. A candidate who fails to pass any section of the exam may retake that section; however, a candidate may not take a failed section more than once in a testing window.
The passing grade for all sections of the exam is 75.
Credit for each CBT exam section is valid for 18 months from the actual date the candidate takes each section(s). Candidates no longer have to attain a minimum score in other sections to retain credit for a passed section.
Candidates must pass all four sections within a rolling 18 month period which begins on the date the first section(s) is passed.
Upon passing any exam section, the passing date of that section will be the date the candidate took that section.
Candidates who do not pass all sections within the 18 month rolling period will lose credit for any section(s) passed outside the 18 month period and those sections must be taken again.
Public Accountant Candidates (PA):
Candidates sitting for the examination to become a Public Accountant (PA) must sit for specific exam sections. Candidates who applied and sat for the CPA examination as a PA candidate in either 2000 or 2001 must sit for the Audit (AUD) and Regulation (REG) sections.
Candidates who applied and sat for the CPA examination as a PA Candidate after January 1, 2002, are required to take the Business Environment Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG) sections.
The Board will post on the Board website the names of candidates who have succesfully passed all sections of the exam two weeks after the scheduled release day.
If you have successfully passed all required sections, you are now on your way to becoming licensed. Please review the details on licensing requirements.
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| Pass List |
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Candidates Passing all required sections January/February 2008 Testing Window:
This list is only for candidates who have completed all exam sections. Candidates who sat in the January/February 2008 testing window and passed a section individually are not listed on this page.
Allen, Lindsey
Amsberry, Thomas
Bruno, Rick
Buchanan, Cynthia Ann
Burch, Jodi
Cao, Shang
Chan, Kim Yen
Corcoran, Amber
Davis, Suzanne
Dawson, Dwaine Robert
Fennerty, Kelsie
Gaggini, Stefano
Grassauer, Michelle
Hess, Tammy
Itzen, Neil
Jacobs, Robin
Johnson, Delia
Johnson, Isabel
Koga, Jared
Kramer, Ryan Matthew
Lanning, Stephen
Long, Rebecca D.
Lu, Qing
Lushnikova, Anastasia
Lyons, Gregory
Maggiano, Emily
Marcott, Schalada
McKinnis, Aric
Mischke, Kimberly
Nartz, Melissa
Newton, Brian
Okada, Ai
Piper, James
Rayfield, Charles
Ryerson, Daniel
Schultz, Elizabeth
Sharp, Melissa
Snow, Kate
Stevens, Jeffrey
Stock, Katherine Wilford
Traver, Luke
Wallis, Margaret A
Werner, Jennifer
Zhang, Dan
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| Transition Period |
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Candidates who earned conditional credit under the paper and pencil exam will have a transition period in which to complete the remaining test sections. The transition period is the maximum number of opportunities to complete all remaining test sections that the candidate has remaining at the launch of the CBT exam, or three years from the last day of the month in which conditional credit was earned, WHICHEVER IS EXHAUSTED FIRST.
Candidates who have earned conditional credit under the paper and pencil exam will retain conditional credit for the CBT as follows:
| Paper & Pencil Exam |
CBT Examination |
| Audit |
Audit & Attestation (AUD) |
| Financial Acctg & Reporting (FARE) |
Financial Acctg. and Reporting (FAR) |
| Accounting & Reporting (ARE) |
Regulation (REG) |
| Business Law and Prof. Responsibilites (LPR) |
Business Environment and Concepts (BEC) |
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| Score Review Process |
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NASBA provides score review and score appeal services. Through them, candidates may request to review and appeal their scores. The likelihood that a candidate's score will change because of a review or an appeal is extremely low. However, the decision to review or appeal is up to the candidate.
During a limited period of time following score release, candidates may request a review of the scores they earned at the most recent examination given.
Rescore requests must be in writing and must include the following information:
1. The candidates' name, mailing address, telephone number, jurisdiction and email address;
2. Examination sections to be re-scored;
3. The Examination Sections ID number (as posted on their Notice to Schedule, NTS)
4. Certified Check or money order made payable to NASBA Rescore Service.
Rescore Form
Rescore fees are $200 each for REG, AUD, and FAR and $150 for BEC.
All requests should be addressed to:
NASBA
Rescore Service
PO Box 440555
Nashville TN 37244
Incomplete requests will NOT be processed and will be returned to the candidate by NASBA. It takes 6-8 weeks to obtain rescore results. Candidates should be advised that it is extremely unlikely that their scores will change because of the AICPA thorough process of grading and re-grading. However, the decision is up to the candidate.
For additional information, call 1-800-CPA-EXAM or email: gradereview@nasba.org
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