Board of Accountancy

CPA Examination

Effective January 1, 2024, the Uniform CPA Examination changed significantly.

To successfully complete the Uniform CPA examination, three core sections must be passed along with one of the three discipline sections.

The three core sections are:

AUD Auditing and Attestation
FAR Financial Accounting and Reporting
REG Taxation and Regulation

The three disciplines are:

BAR Business Analysis and Reporting
ISC Information Systems and Controls
TCP Tax Compliance and Planning

Per Board rule 20 CSR 2010-2.041, applicants are eligible to sit for the examination once they have obtained 120 semester hours which must include 24 semester hours of accounting and 24 semester hours in business. See Board rule for more details.

Effective January 1, 2024, the Board also extended the period allowed to successfully complete the Uniform CPA examination (three core sections and one discipline). The period was extended from eighteen (18) months to thirty (30) months. More information regarding the transition from the previous examination to the new examination can be found in Board rule 20 CSR 2010-2.140, Granting of Credit for the Examination.

You will find links to the administrative rules in the left hand menu section of the Board's website.

Individuals seeking information regarding the CPA examination should reach out to CPA Examination Services at cpaexam@nasba.org or 800-272-3926.