CPA Exam candidates have more time to pass all four sections than they did just a few years ago. In April 2023, the National Association of State Boards of Accountancy (NASBA) amended the Uniform Accountancy Act (UAA) Model Rules, recommending that the credit window increase from 18 to 30 months and begin when a candidate’s first passing score is released. But there’s a catch: Because each of the 55 U.S. boards of accountancy sets its own rules, your credit window and when the clock starts depend on your jurisdiction.1
This guide breaks down the current credit window in every jurisdiction, explains how the clock starts and stops, and helps you build a study timeline that protects the credits you have already earned.
What Changed: From 18 Months to 30 Months
The move from 18 months to 30 months sounds straightforward, but there is more to the change than an extra year. The updated model rule also affects when your credit window begins, which can make a meaningful difference in how much time you actually have to finish the exam.
The Old Rule
Under the original UAA, candidates generally had 18 months from the day they sat for the first section that they passed to pass the remaining three sections. If they didn’t pass all four within that window, their oldest passing credit expired, and they had to retake that section. For working professionals balancing exam prep with full-time jobs, the 18-month window was tight and often led to lost credit.
What NASBA Changed and When
On April 21, 2023, NASBA adopted an amendment to UAA Model Rule 5-7, extending the recommended conditioning period from 18 months to 30 months. The amended model rule also provides that the credit window begins on the score release date of the first section passed rather than the date the candidate sat for that section.
Because the UAA Model Rules serve as a model for individual boards rather than automatically governing every jurisdiction, states and territories must adopt their own credit rules.
Why Score Release Date Matters
Starting the clock when a passing score is released prevents candidates from losing part of their credit window while waiting to learn whether they passed. This became particularly important during periods of delayed score releases, such as the CPA Evolution transition. However, not every jurisdiction calculates its credit window from the score release date, so candidates should always confirm the rule that applies where they are testing.
Credit Window by State: The Complete 2026 Reference Table
The table below reflects the current adoption status across all 55 U.S. jurisdictions as of 2026. Always verify directly with your state board of accountancy before building your exam timeline, as credit periods and the way they are calculated can vary by jurisdiction.2
| 30-Month Jurisdictions (Standard) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | Alaska | Arizona | Arkansas | ||||||||
| California | Colorado | Connecticut | Delaware | ||||||||
| District of Columbia | Florida | Georgia | Guam | ||||||||
| Idaho | Illinois | Iowa | Kansas | ||||||||
| Kentucky | Louisiana | Maine | Maryland | ||||||||
| Massachusetts | Michigan | Minnesota | Mississippi | ||||||||
| Missouri | Montana | Nebraska | Nevada | ||||||||
| New Hampshire | New Jersey | New Mexico | New York | ||||||||
| North Carolina | North Dakota | Ohio | Oklahoma | ||||||||
| Oregon | Pennsylvania | Puerto Rico | Rhode Island | ||||||||
| South Dakota | Tennessee | Texas | Utah | ||||||||
| Vermont | Virginia | West Virginia | Wisconsin | ||||||||
| Wyoming | |||||||||||
| 36-Month Jurisdictions (Extended) | |||||||||||
| Indiana | South Carolina | Washington | |||||||||
| 18-Month Jurisdiction (Most Restrictive) | |||||||||||
| Hawaii (clock starts from exam date, not score release date) | U.S. Virgin Islands | ||||||||||
| No Active Exam Jurisdiction | |||||||||||
| Commonwealth of the Northern Mariana Islands (CNMI) | |||||||||||
| Special Clock Calculation Notes | |||||||||||
| Louisiana and Wyoming calculate from the exam date rather than the score release date, which shortens the effective window slightly compared to other 30-month states. | |||||||||||
What "Score Release Date" Means in Practice
In jurisdictions that calculate the credit window from score release, the clock begins when your first passing score is released rather than when you sat for that section. NASBA publishes target score release dates for each testing window, and candidates can use their records to track when credits were earned.
Some jurisdictions calculate the window differently, so do not assume your exam dates or score release dates determine your deadline without first checking your board’s current rule.
The Three Types of Credit Extensions in Play
During 2023 and 2024, three different types of credit extensions or relief measures affected CPA Exam candidates. Candidates who were active during this period may have credits that were subject to different rules.3
Type 1: The Credit Relief Initiative (CRI)
NASBA recommended that state boards temporarily extend CPA Exam credits nearing expiration to help candidates during the CPA Evolution transition. However, adoption was optional, so not every state board implemented the CRI. Extensions varied by jurisdiction and did not automatically carry over when candidates transferred their scores to another state.
Type 2: CPA Evolution Transition Extension
Unlike the optional CRI, this extension applied across jurisdictions. Candidates who had valid, unexpired CPA Exam credit as of January 1, 2024, automatically had that credit extended through June 30, 2025. The extension gave candidates caught in the CPA Evolution transition additional time to complete the exam without losing credit they had already earned. Credits that expired before January 1, 2024, were not eligible for this particular extension.
Type 3: The Permanent 30-Month Rule
The amended UAA Model Rule extends the recommended CPA Exam credit window from 18 months to 30 months. Unlike the temporary transition extensions, this change is intended to apply on an ongoing basis to new CPA Exam credits. Because each jurisdiction adopts and implements its own rules, the applicable credit period, effective date, and calculation method can vary.
What the Credit Extension Means for Your Study Timeline
The longer credit window gives many CPA candidates more flexibility, but exactly how much time you have depends on your jurisdiction and when you earned your first passing credit. Before mapping out your study schedule, confirm which rule applies to you and when your earliest credit expires. From there, you can build a realistic timeline that leaves room for each remaining section and some breathing room if your plans change.
If You Are Starting the CPA Exam Now
Most candidates who begin the CPA Exam in 2026 will be subject to a 30-month credit window, but you should check your jurisdiction’s current rule before scheduling your first section. Remember that your credit window does not begin simply because you start testing. It begins when you earn your first passing credit, based on the calculation method used by your jurisdiction.
Once you pass your first section, build your schedule for the remaining three around that credit’s expiration date. You do not need to use the entire window. Leaving extra time in your plan can give you room to adjust if you need to retake a section or your schedule changes unexpectedly.
If You Passed Sections Under the Old 18-Month Rule
If you earned CPA Exam credit before your jurisdiction adopted a longer window, do not assume that the new rule automatically changed the expiration date of your existing credit. How previously earned credits were treated depended on the jurisdiction’s implementation and any applicable transition or credit-relief policies.
Check your candidate record and contact your board of accountancy if you are unsure which expiration date applies.
If You Are in Hawaii or the U.S. Virgin Islands
Hawaii and the U.S. Virgin Islands remain the only jurisdictions with an 18-month credit window as of 2026. In both jurisdictions, the clock begins on the date you take the first section that you pass, rather than the date your passing score is released. If you’re testing in either jurisdiction, plan to complete your remaining sections well before the 18-month deadline to leave room for unexpected delays or retakes.
If You Are in Indiana, South Carolina, or Washington
Indiana, South Carolina, and Washington provide a 36-month window to pass all four CPA Exam sections. That gives candidates six additional months compared with the 30-month model rule, offering greater flexibility for those balancing exam prep with work and other commitments.
How to Protect Your CPA Exam Credits
Understanding your CPA Exam credit window is only the first step. Protecting the credits you’ve already earned requires keeping track of expiration dates, staying current on your jurisdiction’s rules, and planning ahead so a deadline doesn’t catch you off guard.
Track Your Credit Expiration Dates
Once you pass your first CPA Exam section, identify exactly when that credit expires and use that date to plan your remaining sections. In many 30-month jurisdictions, the window is calculated from the score release date, but some jurisdictions use the exam date instead. Rather than relying on a general rule, track the expiration dates shown in your candidate record and confirm them with your board if anything is unclear.
Do Not Rely on Automatic Extensions
The extensions associated with the CPA Evolution transition were temporary measures. Don’t assume similar extensions will occur in the future. Plan your timeline based on the expiration dates that currently apply to your credits and treat those dates as firm deadlines unless your board tells you otherwise.
Verify Your Jurisdiction’s Current Rule Directly
CPA Exam credit rules can change through legislative and regulatory processes. Before building your testing schedule, check your board of accountancy’s website or contact the board directly to confirm the current credit window and how it is calculated. NASBA’s CPA Exam resources can also help you identify the rules currently in effect.
Leave Yourself a Buffer Before Expiration
Do not plan to take your final remaining section just days before an earlier credit expires. Build enough time into your schedule to accommodate an unsuccessful attempt, scheduling availability, score release timing, or an unexpected change in your personal or professional life. Finishing ahead of your expiration date can reduce the risk of having to retake a section you have already passed.
Just Because You Have 30 Months Doesn't Mean You Should Use Them
A 30-month credit window is a safety net, not a study plan. Candidates who stretch their preparation across the full window often make their exam harder, not easier, for three concrete reasons.
- Most importantly, momentum is a real asset. Study habits, testing stamina, and the discipline of balancing exam prep with work are hard-won and easy to lose. Long gaps between sections often mean rebuilding that momentum from scratch each time, which costs more in motivation than the extra months save in flexibility.
- Content knowledge decays, and the exam itself can change. The CPA Exam tests overlapping material across sections, especially in areas like taxation, financial reporting, and internal controls. The longer you wait between sections, the more you'll need to relearn material you've already studied. Additionally, content specifications can be updated between testing windows. A longer runway increases the odds you'll be studying under one set of exam blueprints and testing under another.
- A 30-month window leaves far less room for error than it appears to. If you use two years of a 30-month window "just to be safe," a single unexpected delay, like a job change, a health issue, a failed attempt, can push you past the deadline with no buffer left.
For most candidates, a 12- to 18-month timeline strikes the right balance: fast enough to keep material fresh and momentum intact, but with enough breathing room to absorb a setback without panic.
Treat the 30-month window as a backstop for unusual circumstances, not as the target itself.
Frequently Asked Questions (FAQs)
The CPA Exam credit extension generally refers to the move away from the former 18-month model rule toward a longer credit period. In 2023, NASBA amended UAA Model Rule 5-7 to recommend a 30-month credit window beginning with the score release date of a candidate’s first passing section. However, individual boards must adopt and implement their own rules, so the credit period and calculation method vary by jurisdiction.
Hawaii and the U.S. Virgin Islands use an 18-month CPA Exam credit window as of 2026. Both calculate the window based on the exam date rather than the score release date. Candidates should confirm the current policy with their jurisdiction before scheduling.
Indiana, South Carolina, and Washington provide a 36-month CPA Exam credit window, six months longer than the 30-month UAA Model Rule. Candidates in these jurisdictions should verify their individual credit expiration dates through their candidate records or boards of accountancy.
Your CPA Exam credit window begins when you earn your first passing section credit. Exactly when the clock starts and how long that credit remains valid depend on your jurisdiction. Many jurisdictions use a 30-month period calculated from the score release date, while others calculate from the exam date or provide a different credit period altogether. Check your candidate record and jurisdiction’s current rules to determine your actual expiration date.
Generally, no. When a jurisdiction adopts a longer credit window, credits that have already expired are not necessarily reinstated. However, temporary credit-relief measures have provided exceptions in the past. If a credit expired under a previous rule, check with your board to determine whether any credit-relief provisions applied to your situation before assuming you need to retake the section.
Not necessarily. How existing credits were treated depended on when the jurisdiction adopted its new rule and how it implemented the change. Transition extensions and other credit-relief measures may also have affected individual expiration dates. Check the expiration dates in your candidate record or contact your board of accountancy to confirm how the change affected your credits.
CPA Exam credits may be transferable between jurisdictions, but the rules governing transferred credit can vary. Before transferring your application or scores, contact both the originating and receiving boards to confirm whether your credits will transfer, how long they will remain valid, and which credit-window rules will apply.
Yes. UWorld CPA Review provides study tools and performance insights designed to help you focus your study time, monitor your progress, and prepare for each CPA Exam section. No matter how long your jurisdiction gives you to complete the exam, an efficient CPA study plan can help you keep moving forward before your credits expire.
References
- National Association of State Boards of Accountancy. (2023, May 17). UAA Model Rule 5-7: The 18 to 30 shift.https://nasba.org/blog/2023/05/17/uaa-model-rule-5-7/
- National Association of State Boards of Accountancy. (2026). CPA Exam candidate guide.https://nasba.org/wp-content/uploads/2026/03/CPA-Exam-Candidate-Guide-03182026.pdf
- Hartman, P. (2024, April 1). Three different credit extensions happening now! National Association of State Boards of Accountancy.https://nasba.org/blog/2024/04/01/three-different-credit-extensions-happening-right-now/
- National Association of State Boards of Accountancy. (n.d.). CPA Exam transition FAQs.https://nasba.org/examtransitionfaqs/
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