Understanding the 18-month credit window and planning your exam timeline. Sources: NASBA.org, AICPA.
When you pass a section of the CPA exam, that credit is valid for 18 months from the date NASBA released your passing score. If you do not pass all four sections within the 18-month window of your first passed section, the earliest credit expires and you must retake that section.
The clock starts on the score release date, not the date you sat for the exam. This distinction matters — there can be a 2-4 week gap between your exam date and your score release.
Key Point
The 18-month window applies to each section individually. If you pass AUD on January 15, that credit expires on July 15 of the following year — regardless of when you pass other sections.
For each section you have passed:
Example Timeline
| Section | Score Release | Credit Expires |
|---|---|---|
| AUD | Jan 15, 2026 | Jul 15, 2027 |
| REG | Apr 10, 2026 | Oct 10, 2027 |
| FAR | Not yet passed | — |
| Discipline | Not yet passed | — |
In this example, the candidate must pass FAR and their Discipline section before July 15, 2027 — or lose their AUD credit and need to retake it.
If you have passed 1-2 sections
Your 18-month clock is running. Prioritize the section you find hardest next — for most candidates, that is FAR. Getting the hardest section out of the way while you have maximum runway reduces the risk of expiration pressure on your final section.
If you have passed 3 sections
You are in the final stretch. Check your earliest expiration date. If you have less than 4 months of runway, you need to schedule your final section now and study intensively. If you have more than 6 months, you have time for a full study cycle.
If a credit has already expired
You need to retake that section. Consider your remaining valid credits and plan your retake sequence so that you complete all four sections before your next earliest expiration. This is where timeline pressure can compound — the sooner you retake, the more buffer you have.
The 18-month window is standard across most jurisdictions, but some states have specific rules or extensions. Always verify your jurisdiction's policies through your state board of accountancy.
Some jurisdictions may offer extensions for military service, medical emergencies, or other qualifying circumstances. Contact your state board directly if you believe you qualify for an exception.
You can find your state board's contact information and policies on NASBA.org under “Contact a Board of Accountancy.”
| Situation | Approach |
|---|---|
| < 4 months until earliest credit expires | Schedule immediately. Intensive study plan. 15-20 hours/week. |
| 4-8 months until earliest credit expires | Standard 8-week study plan. Schedule exam for 6-8 weeks out. |
| > 8 months until earliest credit expires | Full study cycle. Plan strategically but start soon — runway disappears faster than expected. |
| No passed sections yet | No time pressure. Take the hardest section first (usually FAR) so your clock starts after clearing the biggest hurdle. |
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