How Long Do You Have to Pass the CPA Exam? The 30-Month Credit Window (2026)
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
You passed your first section, and now a clock is running. Most candidates know it is "30 months," but very few know what it is measured from, whether it applies in their state, or what happens at the end. When I sat the exam in 2019, the standard window was 18 months, and I passed all four sections in six. That window has since changed.
This page explains how the credit window works, where states differ, and how to find your own deadline. Rules vary by board, so treat this as the map and your NASBA candidate record as the final answer.
Quick answer: in most states you have a rolling 30 months to pass the remaining sections after you pass your first one. A few states differ, and the start date is not the same everywhere. Your exact expiration date is on your NASBA candidate record, and that date, not this page, is the one that counts.
On this page
Last updated October 2026. Sources are the AICPA, NASBA, and the state boards and notices named below, read in October 2026. Boards can change these rules with little notice, so confirm yours before you rely on a date.
How long do you have to pass the CPA exam?
The AICPA describes it as a rolling time frame to finish all four sections after you pass your first one. NASBA recommends 30 months, which replaced the old 18, and many states have adopted it. The AICPA's own wording is that the window is "at least 30 months, and in some states three years," and the clock starts when you pass your first section.
"Rolling" matters. It means the deadline is tied to when you passed, not to a calendar date everyone shares. Two candidates who pass their first section in different months have different deadlines.
Where did 30 months come from?
On April 21, 2023, the NASBA Board of Directors voted to amend its Uniform Accountancy Act Model Rule 5-7. The amendment increased the length of conditional credit from 18 months to 30 months. It also bases the calculation on the date scores are released.
The catch: a model rule is a recommendation. NASBA said plainly that the model rules have no immediate effect on state board rules. Each board decides whether to adopt it. That is why a candidate in one state and a candidate in another can have different windows.
When does the clock start?
Under the NASBA model rule, it starts on the date your passing score is released. But boards are free to choose, and the start point is one of the details that differs. Some measure from the date you took the section, and at least one reports measuring from the date you are notified of the passing score. If your board uses the exam date, you lose the days between sitting and score release.
Do not guess your start date. Your NASBA candidate record shows the expiration date for each section you have passed. Use that date, and check it again after every new score.
Does the window vary by state?
Yes. As of the sources I read in October 2026, the picture looks like this:
| Window | Where | How sure I am |
|---|---|---|
| 30 months | Most jurisdictions, following the NASBA model rule | AICPA and NASBA both describe it as the recommended or common window |
| 36 months | Washington, and reportedly Indiana and South Carolina | Washington's board adopted a 36-month rule, reported by the Washington Society of CPAs. Indiana and South Carolina are reported by state-by-state trackers and summaries of their rule changes, so confirm with those boards |
| 18 months | Hawaii, and reportedly the U.S. Virgin Islands | Hawaii's board minutes in 2023 said it had not adopted the 30-month change. I did not find a later change, so confirm with the board |
Treat that table as a starting point. Even inside the 30-month group, the start date and the fine print differ. And a rule can change between the day I wrote this and the day you read it.
What happens if your credit expires?
In general, a section you passed outside the window loses its credit and has to be retaken. Hawaii's board states this directly: if all four sections are not passed within the rolling period, credit for any section passed expires and must be retaken. Other boards use the same idea.
- Extensions are the board's call. Some boards offer extensions for hardship, illness or military service. If you think you may need one, ask before your credit expires, with documentation, and do not assume it will be approved.
- Changing states does not reset the clock. The board you transfer to decides whether to recognize the credit, and it generally will not revive credit that has already expired.
How should you plan around the window?
Work backward from your expiration date, not forward from your first pass. Here is how I would think about it:
- Find your date. Read the expiration date for your first passed section on your NASBA record.
- Set your own deadline early. I would aim to finish about six months before the date on your record. That is my suggestion, not a rule, and it leaves room for a retake.
- Count how many sections are left and divide the time. Thirty months for three remaining sections is ten months each on paper, but few candidates need that long, and a retake takes time too.
- Plan the Discipline carefully. NASBA's FAQ says Core sections can be scheduled year-round, while Discipline sections can only be scheduled in the first month of each quarter. Missing a quarter can cost you three months. I explain how to choose one in which Discipline to take.
- Remember retakes are fast. NASBA says continuous testing lets you retake a failed section shortly after you receive your score. If you do need one, here is what to change before you sit it again.
The short version: the window is usually 30 months and rolling, but your board and your NASBA record decide the real number. Check the date after every score, and finish before it, not at it.
If you are trying to work out the order of the sections, see the best order to take the CPA exams. For how long each exam itself runs, see how long the CPA exams are.
Sources: AICPA, "The new CPA Exam, two years in" and "Seven things to know about the new CPA Exam" (rolling window, at least 30 months, state-set); NASBA announcement of the UAA Model Rule 5-7 amendment, April 2023; NASBA CPA Exam FAQ (Discipline scheduling, retakes, credit set by state board); Washington Society of CPAs (Washington's 36-month rule); Hawaii Board of Public Accountancy minutes and requirements sheet (18 months, expiry); CPA Exam Guide credit-window tracker, updated August 2026 (state list and start-date variations). Read October 2026.
Frequently asked questions
How long do you have to pass all four CPA exam sections?
In most states, a rolling 30 months after you pass your first section. A few states use a different window, and the exact deadline for each passed section is shown on your NASBA candidate record.
Does the 30-month clock start when I take the exam or when I get my score?
It depends on your board. The NASBA model rule bases it on the date scores are released, but some boards measure from the date you took the section. Check the expiration date on your NASBA record rather than counting it yourself.
Is the CPA exam window 30 months in every state?
No. Most jurisdictions follow 30 months, but Washington has a 36-month window and Indiana and South Carolina are reported to as well, while Hawaii has been reported at 18 months. Boards can change their rules, so confirm yours.
What happens if my CPA exam credit expires?
Generally, a section you passed outside the window loses its credit and must be retaken. Some boards grant extensions for hardship, illness or military service, but you should request one before the credit expires and not assume approval.
Does moving to another state reset my CPA exam window?
No. The new board decides whether to recognize your credit, and it generally will not revive credit that has already expired.
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Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.
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