A candidate is required to pass all four sections of the CPA Exam within a rolling 18-month period. The sections can be taken individually and in any order. Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. The candidate will lose credit for each section passed outside the 18-month period, and will have to retake those sections. The score notice will contain any relevant expiration dates.
For example: Let’s say a candidate passed FAR on his/her first try. After a couple months, he/she successfully completes AUD, and then pass REG. If the candidate was to sit for the BEC section on the last day before his/her credit for FAR expires, and he/she fails BEC, the candidate will now have to sit for and pass FAR and BEC by the time his/her credit for AUD expires.
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