[Ag12thman]

I tried to find it on the Texas Board of Public Accountancy site, but no luck. I am pretty sure I sat for my last test at the very end of 2012. So, I’m wondering, is there a certain amount of time in which I must schedule and take my next test? It seems like a buddy of mine told me a long while back that you must test at least once before 2 years since your last test date. Can someone please help me out with what the official rule is on this?

Thanks in advance!

FAR: July 2016

[taxgeek83]

The only time rule I'm aware of is the 18-month rolling window. In other words, each passing score is good for 18 months. Other than that I've heard of candidates starting the process, not finishing and coming back years later to get it done.

[Ag12thman]

Hmmm…thanks, taxgeek83. I hope you're right. I know at least on a couple of occasions a couple of years back, I heard someone talk about the 2-year maximum time lapse before sitting for the next test. Maybe that was done away with?

FAR: July 2016

[Mary 2496]

Taxgeek – not true. Each score isn't good for 18 months. All sections must be passed within the same 18 month window. Also, each state has its own requirements that candidates can check.

As per the AICPA, “If you have received passing scores in some sections and have no previously earned credit, remember that you have 18 months to pass all CPA Examination sections. The count-down to the 18 months begins when you pass your first section(s). Plan your testing schedule accordingly.”

(https://www.aicpa.org/BecomeACPA/CPAExam/Pages/steps.aspx)

[mla1169]

All 4 have to be passed within an 18 month window. If you took an exam at the end of 2012 I am fairly certain you would have lost credit for it by June of 2014. If you haven't taken any sections since 2012 you'd basically have to take all 4.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Juliemiddle]

@ag – I'm in TX, too. There are 2 time constraints.

->1st: you have to pass your 1st exam within 2 years of your CPA application acceptance.

->2nd: Once you've passed your 1st exam, you have 18 mths. to pass the rest.

But, I think you can just log into the TX Board's sit and attempt applying for a section. If it doesn't let you…you'll probably need to re-apply to take the exams.

AUD: 84 - Oct. 2013
BEC: 83 - Feb. 2014
REG: 91 - May, 2014
FAR: 68, 96 - Oct. 2014...DONE

CPAExcel, Ninja Audio (all sections)

[Ag12thman]

@Juliemiddle – Thanks for the info. I'm not sure the 1st time constraint you listed is actually a constraint as I know it has been 2 years since I submitted my initial application and was accepted. I submitted my eligibility application earlier and it was accepted, so I am still good to go it seems.

I'm finding it pretty difficult to learn what the specific time constraints are for Texas. I know about the 18-months to pass the 3 remaining exams after you pass the first one. But, I'm still not sure about my original questions as posted above. Thanks again for the help to everyone!

FAR: July 2016

[Kimboroni]

Are you trying to find out if you have to submit transcripts, initial fees, background check, etc. again?

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Ag12thman]

@Kimboroni – I was just worried that I might have to since it's almost been 2 years since I took my last exam (which I did not pass, by the way). I still cannot find what the rule is on what length of time of no testing requires re-applying to the Board to become a candidate again. It sounds like it depends on the state (which is Texas for me).

FAR: July 2016

[Kimboroni]

Okay, just making sure I understood what the root issue was. I could not find that on their website either. Usually you'd have to dig into state law to find it, and it was silent on it as far as I could see. Sometimes state agencies have unofficial rules that they follow as a matter of practice. You should probably just call them and ask if you have to reapply from scratch.

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Anonymous]

Mary-

I'd hate to break your heart, but Tax Geek is correct. A rolling 18 month window and all four parts passed in 18 months are the same thing.

The key words being:

“The count-down to the 18 months begins when you pass your first section(s).”

i.e. rolling 18 month window

Think about it a little before you call anybody out.

[taxgeek83]

I apologize – I'm not always very articulate on message boards (or in “real life” for that matter!).

By my understanding, you have an 18 month rolling window to pass all four parts of the exam. So that means after you pass your first part, you have 18 months to pass the other three, or you lose credit for the first part, but (thankfully) you don't lose credit for any other parts you may have passed – they have their own 18-month expiration dates. So, for example, I passed my first part, AUD, on August 12, 2013. I passed my second part, FAR, on May 22, 2014. If I don't pass the other two parts by February 12, 2015, I lose credit for AUD, but not for FAR.

Hypothetically, if I fail both BEC & REG before February and I lose AUD, I have until November 22, 2015 to pass AUD, BEC and REG. If I pass one or the other, it will have its own 18-month rolling window. And the process just keeps going from there.

Non-hypothetically, even if I do lose AUD, I'm going to have all of these done before November 2015. I can handle retaking AUD. I will quit and go back to flipping burgers or something if I have to go through FAR again. J/K. But not really. 😉

Maybe that made a little more sense? 🙂

[taxgeek83]

Oh! And I guess I understood OP's question to be if candidates had to test at least once every two years in order to remain an eligible candidate, or lost the right to ever test again. I may have been way off base there though. It was late and I had been cramming all day. 🙂

[Mary 2496]

@ Bill – no need to be rude. Manners, please. Taxgeek said (and I quote) – “each passing score is good for 18 months.” This isn't true. Each passing score is NOT good for 18 months. If I pass BEC in January and AUD in May, this would imply that each is good for 18 months from the date I passed it, which is not true.

Also, we're all under stress. A little professionalism in the way you address people could go a long way. Just sayin –

@ taxgeek – keep it simple. All sections have to be passed within the same 18 month period.

[mla1169]

Mary actually it is true that each score is good for 18 months. If you passed BEC in January 2014 and AUD in May 2014 then passed no other tests, you would lose credit for BEC in (approx.) June 2015 but not lose credit for AUD until approx. Nov 2015.

So in July of 2015 you would only have lost credit for BEC, not AUD, and would have to pass 3 exams by Nov 2015 or lose AUD as well.

If the 18 months from your first exam passes and you haven't passed all 4, you absolutely do not start from scratch. I think you misunderstand the 18 month rule. Taxgeek is 100% correct. and whether you like his delivery or not so is billbrasskey.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Anonymous]

Mary- I am confirming TAX, Bill and MIA. I have passed two sections and on the NASBA site the expiration date is different for each exam. This means that it's a rolling 18 months. If you pass your first exam then yes you have 18 month to complete all 4 if you do not want to retake any parts. If you have not completed all 4 within the 18 months then the first exam will expire. The next exam that you passed will expired 18 month after you passed it as well and so on and so forth. Again, you don't lose all the parts that you have passed only the ones that have expired after 18 months.

[Author]

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