GSBA Adopts 2 Major Initiatives Regarding CPA Exam

The Georgia State Board of Accountancy (GSBA) has recently adopted two major initiatives regarding the CPA Exam that reflect a commitment to accommodate candidates amidst evolving circumstances.

CPA Exam Window

Effective January 1, 2024, the GSBA has recently voted to adopt the Uniform Accountancy Act (UAA) Model Rule 5-7 which increases the CPA exam window from 18 months to 30 months. The 30-month window begins after a candidate passes the first section of the exam, meaning CPA candidates now have up to two and a half years to complete the CPA exam after passing the first section of the test. CPA Exam candidates have eagerly awaited this change, which started with the National Association for State Boards of Accountancy (NASBA) voting to adopt the new model rule in early 2023.

“Providing an additional year of conditional credit to candidates for Exam sections passed provides more flexibility to those seeking licensure as a CPA. The additional time also provides greater latitude to firms and candidates as they negotiate the demands of today’s complex career environment,” NASBA President and CEO Ken L. Bishop said in a statement.

Each of the 55 U.S. boards of accountancy can consider the new amendment to the rule and start a process to change the rules at the state level. Current CPA exam candidates will remain under the existing rules until, if and when, the board to which they applied makes changes.

CPA Exam Score Credit Relief Initiative

Additionally, in a recent meeting, the GSBA voted unanimously to adopt the ‘CPA Exam Score Credit Relief Initiative’ proposed by NASBA. This initiative was formulated in response to the National Health Emergency and the hardship it placed on CPA Exam candidates. 

The GSBA adopted the initiative “en masse” for all passing Exam section scores for which credit was/will expire between January 30, 2020, and December 31, 2023. For passing section scores during that time frame, which new credits have not subsequently replaced for the same section, the credit expiration dates will be extended to June 30, 2025. 

Please be patient with the GSBA and NASBA, while our Exam Administrator, CPA Exam Services (CPAES), updates the Exam score system to reflect the new expiration dates. This is a large update, and they will be working on it as quickly as possible.

If you already have a Notice to Schedule (NTS) for a previously passed section for which credit will be restored, please email They will work with you to complete the necessary steps related to that NTS.








Written comments regarding this article and the information contained here should be addressed to Paul Ziga, Executive Director, Georgia State Board of Accountancy.

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