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NASBA announces CPA Exam transition policy for 2024

The new CPA Exam is coming our way in 2024, and we have new details to share!

On Friday, NASBA publicized the official transition policy for CPA candidates who have completed one or more but not all four parts of the exam by Dec. 31, 2023.

On Jan. 1, 2024, CPA candidates with outstanding sections to pass will take the new corresponding sections shown below. (Note: The 18-month rule remains in effect for all sections on the current and 2024 CPA Exam.)

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Simply put: If you have not passed AUD, FAR or REG on the current CPA Exam, you will need to take the corresponding new core section of AUD, FAR or REG on the 2024 CPA Exam. If you have not passed BEC on the current CPA exam, you will need to take ANY of the three discipline sections. (Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP). 

Additional details on the transition and an FAQ guide are linked below.

The FICPA does not anticipate any licensure changes concerning education or experience for the state of Florida.

Please contact FICPA's Emerging Professionals Manager, Jennifer Allen, at emergpro@ficpa.org or at (850) 521-5953 with any additional questions.

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CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org