[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199236-en":3,"doc-seo-199236-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199236,2336464648322,"Aria","https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488",4,"Exam","CPA Exam Transition FAQs - 2024","CPA Exam Transition FAQs explains how the January 2024 Uniform CPA Examination changes under the CPA Evolution Initiative affect candidates. It clarifies whether previously passed sections must be retested, how transition mapping preserves credit, and that credit expiration dates generally remain tied to the originally passed section. It also details testing availability and application cutoffs for AUD, BEC, FAR, and REG through December 15, 2023, plus special rules for BEC NTS and credit extension timelines for Kentucky.","CPA Exam Transition FAQs  \nThe current Uniform CPA Examination is changing significantly in January 2024 under the CPA Evolution Initiative. It is important that you learn about this initiative and the upcoming changes to the 2024 CPA Exam to fully understand how it may impact your journey to become a CPA. Below, are frequently asked questions to help you better prepare for these changes. If you have additional questions that are not outlined below please reach out to us at [cpa@ky.gov](cpa@ky.gov).  \n􀁸 Will this impact me ifI am currently in the process of taking the CPA Exam?  \nIf you successfully pass AUD, BEC, FAR and REG and retain credit for each before December 31, 2023, you do not need to test under the 2024 CPA Exam. You must simply meet the other requirements for licensure (education and experience requirements, and in many states, an ethics examination) and apply for your CPA license.  \n􀁸 If I haven’t passed all four parts of the current CPA Exam before January 2024, do I have to start over under the 2024 CPA Exam?  \nAbsolutely not. The purpose of the CPA Exam transition policy is to allow you to continue your CPA Exam journey from where you are when we transition to the 2024 CPA Exam. Just follow the Transition Policy chart and see what section of the 2024 CPA Exam maps to your current passed section. Your current credit will become a credit for the 2024 CPA Exam section.  \n􀁸 Will my credit expiration dates for sections I have already passed change because of the transition?  \nNo. Even though you now are getting credit for a new section because of the transition mapping, your credit expiration date will remain the same as it was for the Exam section you previously passed.  \n􀁸 Will I be able to take all current CPA Exam sections through December 31, 2023?  \nNo. It is currently anticipated that the final day for testing of all current CPA Exam sections (AUD, BEC, FAR and REG) will be December 15, 2023. No CPA Exam sections maybe scheduled from December 16, 2023, through January 9, 2024 , to allow for conversion of IT systems to the 2024 CPA Exam sections. Candidates are encouraged to plan their testing schedules accordingly.  \n􀁸 Will I be able to take AUD, FAR and REG multiple times late in 2023?  \nWhile there will be no cutoff for initial or reexam applications for AUD, FAR and REG, like that for BEC, candidates are reminded that the final date of testing for all current CPA Exam sections will be December 15, 2023.  \n􀁸 Will I be able to take BEC multiple times late in 2023?  \nCandidates need to be aware that there will be a cutoff for applications (both initial and reexam) for BEC in Fall 2023. NASBA will stop processing Authorizations to Test (ATTs) and Notices to Schedule (NTSs) for BEC on November 15, 2023. Accordingly October 13, 2023 will be last day we will accept first-time candidates applications to sit for BEC, and November 8, 2023 will be the last day we will accept reexam applications for BEC. We encourage candidates to plan accordingly. It is anticipated that many candidates will be testing late in 2023 and appointments for testing will be highly utilized.  \n􀁸 What if I don’t complete BEC in 2023? Will I be able to take BEC in 2024?  \nNo. The final date for taking the BEC section is December 15, 2023. BEC will not be available after that date nor in 2024 or beyond. Please review the Transition Policy Chart to better understand which sections can be taken in lieu of BEC in 2024, if necessary.  \n􀁸 What if I have a NTS for BEC but don’t sit for it before December 15, 2023, can I change that NTS to a discipline?  \nNo. While the NTS for AUD/FAR/REG will be valid for normal time periods, BEC will be valid for normal time period or December 15th, whichever comes first. Candidates can’t change from a BEC NTS to a discipline NTS after December. If they don’t test by December 15th – they forfeit those fees.  \n􀁸 I read that NASBA announced a change to its Uniform Accountancy Act (UAA) Model Rules that increases fro","cbCaifPKzWEZd1HH","https://ap.wps.com/l/cbCaifPKzWEZd1HH","pdf",250227,3,1,6,"English","en",105,"# CPA Exam transition overview\n## Impact on candidates currently taking the exam\n## Transition policy mapping and credit validity\n## Credit expiration dates\n## Testing cutoff dates for 2023 and availability in 2024\n## Retake rules and application cutoffs for AUD, FAR, REG, and BEC\n## BEC NTS change restrictions\n## Kentucky UAA Model Rule adoption and 30-month credit completion window\n## Kentucky credit extension on January 1, 2024","[{\"question\":\"If I have already passed AUD, BEC, FAR, and REG before January 2024, do I need to test again under the 2024 CPA Exam?\",\"answer\":\"If you successfully passed AUD, BEC, FAR, and REG and retain credit for each before December 31, 2023, you do not need to test under the 2024 CPA Exam. You must still meet the other licensure requirements and apply for your CPA license.\"},{\"question\":\"Does the transition affect my credit expiration dates for sections I already passed?\",\"answer\":\"No. Even though the transition mapping assigns you credit for a new section, your credit expiration date stays the same as it was for the section you previously passed.\"},{\"question\":\"Can I take BEC in 2024 if I do not complete it in 2023?\",\"answer\":\"No. The final date for taking BEC is December 15, 2023, and BEC will not be available after that date, including in 2024 or beyond.\"}]","CPA Exam Transition FAQs - 2024 | PDF",1788505298,15,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"cpa-exam-transition-faqs-2024","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":20},"https://docshare.wps.com/document/exam/",{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/cpa-exam-transition-faqs-2024/199236/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-10","2026-09-04",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"If I have already passed AUD, BEC, FAR, and REG before January 2024, do I need to test again under the 2024 CPA Exam?","Question",{"text":75,"@type":76},"If you successfully passed AUD, BEC, FAR, and REG and retain credit for each before December 31, 2023, you do not need to test under the 2024 CPA Exam. You must still meet the other licensure requirements and apply for your CPA license.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"Does the transition affect my credit expiration dates for sections I already passed?",{"text":80,"@type":76},"No. Even though the transition mapping assigns you credit for a new section, your credit expiration date stays the same as it was for the section you previously passed.",{"name":82,"@type":73,"acceptedAnswer":83},"Can I take BEC in 2024 if I do not complete it in 2023?",{"text":84,"@type":76},"No. The final date for taking BEC is December 15, 2023, and BEC will not be available after that date, including in 2024 or beyond.","https://schema.org",{"og:url":52,"og:type":87,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":89,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":92},[93,97,101,104,109,113,118,123,128,131,135],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":94,"show_sort_weight":95,"slug":96},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":98,"show_sort_weight":99,"slug":100},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":102,"slug":103},70,"exam",{"id":105,"doc_module":4,"doc_module_name":47,"category_name":106,"show_sort_weight":107,"slug":108},5,"Comic",60,"comic",{"id":22,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":119,"doc_module":4,"doc_module_name":47,"category_name":120,"show_sort_weight":121,"slug":122},8,"Research & Report",30,"research-report",{"id":124,"doc_module":4,"doc_module_name":47,"category_name":125,"show_sort_weight":126,"slug":127},9,"Religion & Spirituality",20,"religion-spirituality",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":129,"show_sort_weight":126,"slug":130},"World Cup","world-cup",{"id":132,"doc_module":4,"doc_module_name":47,"category_name":133,"show_sort_weight":132,"slug":134},10,"Lifestyle","lifestyle",{"id":136,"doc_module":4,"doc_module_name":47,"category_name":137,"show_sort_weight":105,"slug":138},19,"General","general"]