|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. |
* Records received by the AICPA
|Day in Testing Window*
||Target Release date
||Target SCORE release date|
||10 business days following day 20 of testing window
||5 business days following day 45
|Day 46 - Close
||5 business days after close of testing window
Note: Some scores for the BEC section may be released in subsequent release due to the written communication tasks.
Q. It is past the target date for my score release, and I still do not have my score. What happened to my score?
A. A vast majority of the scores will be released on the target date; however, these dates are still targets, not a guarantee. There are several factors that can influence the score release. First the target date reflects the day that NASBA distributes scores to the state boards. Secondly, some scores can be delayed to a scoring inquiry that requires additional psychometric analysis.
Q. What about score releases for candidate under the international testing program?
A. The scoring timeline for candidates testing under the international testing program can be found in the International Testing FAQs.
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.
|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 successfully 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.
Candidates Passing all required sections during the October-November 2012 testing window:
|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 & Attestation (AUD)|
| Financial Acctg & Reporting (FARE)
|| Financial Acctg. and Reporting (FAR)|
| Accounting & Reporting (ARE)
|| Regulation (REG)|
| Business Law and Prof. Responsibilities (LPR)
|| Business Environment and Concepts (BEC)|
|Score Review Process|
|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 fees are $200 each for REG, AUD, and FAR and $150 for BEC.
All requests should be addressed to:
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: firstname.lastname@example.org