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AICPA Announces Continuous Testing for the Uniform CPA Exam in 2025

December 10, 2024

Are you gearing up to take the CPA Exam in 2025? 

In a significant update to the CPA licensure process, the National Association of State Boards of Accountancy (NASBA) has announced that continuous testing will be reinstated for the Uniform CPA Examination starting in 2025. The availability of continuous testing emphasizes the importance of selecting comprehensive CPA review courses that can be tailored to individual learning styles and schedules. This change will apply to all core sections of the exam, offering unprecedented flexibility and increased testing opportunities for CPA candidates.

What Does This Mean for CPA Candidates?

From 2025 onwards, the core sections of the CPA Exam—Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Regulation (REG)—will be available for testing every month throughout the year. This introduces a total of 16 exam windows and subsequent score releases, allowing candidates to schedule their exams at times most convenient for them and receive their results promptly.

The structure of the exam windows will ensure that no matter when a candidate is ready to sit for a section, a testing date will be available within a relatively short period, minimizing delays in progressing through the exam parts. This can potentially shorten the overall time it takes to complete the CPA license process.

Quarterly Testing for Discipline-Specific Sections

In 2025, the Uniform CPA Examination will adopt a structured approach to the testing schedule for its Discipline-specific sections, which includes Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Unlike the core sections that benefit from continuous monthly testing opportunities, these specialized sections will be available for candidates only during the first month of each quarter.

This scheduling means that each year, candidates will have precisely four opportunities—January, April, July, and October—to sit for these sections. This timetable is particularly advantageous for candidates who need to focus on complex topics within these disciplines, providing ample time between testing windows to deepen their understanding and refine their problem-solving strategies.

The strategic placement of these exams at the beginning of the quarter also helps in planning and preparation, as candidates can align their study schedules around these fixed windows. This predictability allows for targeted revision cycles and can reduce the stress associated with preparing for multiple sections simultaneously.

Candidates looking to excel in these areas should consider leveraging specific CPA review courses that focus on these disciplines. These courses often provide specialized materials and coaching tailored to the unique challenges and content found in the BAR, ISC, and TCP sections. Engaging with these resources early in the quarter can be a decisive factor in mastering the material and achieving a passing score.

Furthermore, this quarterly arrangement could encourage a more balanced approach to the CPA certification process, allowing candidates to pace their study and examination efforts throughout the year effectively. By understanding this schedule, CPA candidates can optimize their preparation strategy, making the best use of the intervals between the exam windows to ensure readiness and confidence when tackling these challenging sections of the CPA Exam. 

Implications for Exam Preparation and Planning

This updated scheduling provides more than just convenience; it allows for better planning and preparation. Candidates can approach their study schedules with more flexibility, adjusting their preparation to fit personal and professional commitments. It also means that setbacks or unforeseen circumstances leading to rescheduling are less likely to significantly derail a candidate's timeline for passing all sections of the exam.

With various CPA review courses available, candidates should seek out those that offer extensive resources, practice exams, and personalized support, ensuring that they can maximize their study effectiveness throughout the year. These courses not only prepare students for the exam content but also help them develop a strategic approach to taking the exams across the newly structured windows. 

The reintroduction of continuous testing is a welcome change for many in the CPA community. It reflects an understanding of the need for more adaptable scheduling to accommodate the diverse circumstances of candidates. As we move closer to 2025, CPA candidates should stay informed about these changes and consider how to best utilize the new testing windows to align with their licensure goals.

This article was submitted by Universal CPA Review. To learn more, visit their website.