When does the CPA Exam 30 month window start?
Last reviewed
The CPA Exam's 30 month window starts on the score release date of the FIRST section you pass, not on the date you sit your first exam and not on the date you apply. Delaware, Hawaii, Louisiana and Wyoming are the exception: they run the clock from the date that section was sat, not its score release date.
The rule
Once you pass your first section, a rolling 30-month clock starts (measured, in most jurisdictions, from that section’s score-release date; a few count from the date it was sat). You must pass the remaining three within that window or the first credit expires and rolls forward.
Why it changed
NASBA amended UAA Model Rule 5-7 in April 2023, replacing the old 18-month window with 30 months. Most jurisdictions have adopted it; a few are still updating their rules.
What follows from it
Two things. First, sitting an exam costs nothing on the clock, only passing one does, so there is no clock reason to delay an attempt. Second, the section you pass first decides what the window has to cover. Passing TCP first, at 79.75% the highest rate on the exam, starts the clock and leaves FAR at 43.54% still inside it. That is the main reason for taking FAR first.
Window rule and history from NASBA. Pass rates are the AICPA published candidate pass rates for 2026 through Q3, read from AICPA & CIMA on 2026-10-22. The AICPA publishes them quarterly.
Still changingMost jurisdictions have adopted the 30 month rule and a few are still updating theirs. Confirm with your board: requirements by state.
Common questions
When does the CPA 30 month window start?
The CPA Exam's 30 month window starts on the score release date of the FIRST section you pass, not on the date you sit your first exam and not on the date you apply. Delaware, Hawaii, Louisiana and Wyoming are the exception: they run the clock from the date that section was sat, not its score release date.
What happens if my CPA credit expires?
Once you pass your first section, a rolling 30-month clock starts (measured, in most jurisdictions, from that section’s score-release date; a few count from the date it was sat). You must pass the remaining three within that window or the first credit expires and rolls forward.
Is the CPA window 18 months or 30 months?
NASBA amended UAA Model Rule 5-7 in April 2023, replacing the old 18-month window with 30 months. Most jurisdictions have adopted it; a few are still updating their rules.
Does the clock start when I sit my first exam?
No. It starts when you pass one, measured in most jurisdictions from that section's score release date. Sitting an exam you do not pass does not start it. Delaware, Hawaii, Louisiana and Wyoming are the exception: they run the clock from the date that section was sat, not its score release date.