Start with the state, not a generic national requirement
U.S. CPA licensure is handled by state boards, not by one national licensing agency. Exam eligibility, education credits, residency rules, application charges and licensing steps vary across jurisdictions. Passing four sections alone does not automatically grant a license.
Select the jurisdiction in which you intend to apply and verify that board's latest eligibility requirements. NASBA's CPA Portal supports certain jurisdictions, while others use different processes.
- Find your board through NASBA and read its candidate requirements.
- Check education/transcript evaluation, then obtain an NTS.
- Book the appropriate section at Prometric and retain appointment confirmation.
Core vs Discipline: scheduling without surprises
Every candidate passes AUD, FAR and REG plus one Discipline (BAR, ISC or TCP). Each section takes four hours. Core sections use continuous testing, subject to appointment availability; Discipline sections operate in specified windows.
As of the AICPA's 31 August 2026 schedule, October 2026 is a Discipline testing month with a target score release of 15 December. Do not confuse that score target with an exam registration deadline.
California exam applications received in 2026 vs 2027
California Board of Accountancy (CBA), not AICPA, determines California candidates’ education eligibility. CBA's AB 1175 guidance says that exam applications RECEIVED by 31 December 2026 are evaluated under the bachelor's + 24 semester units of accounting + 24 units of business standard. Those received from 1 January 2027 also require 3 semester units of ethics. A graduation date in 2026 does not grandfather a 2027 exam application.
There is no choice between old and new EDUCATION criteria when registering to take the CPA Exam in California after the cutoff; the receipt date decides. The separate choice between two CPA LICENSURE routes is available during 2027 and 2028. The state, not an individual preparatory school, classifies which coursework satisfies its accounting concentration.
- Identify the board or jurisdiction where you will APPLY for the exam; do not assume a California requirement applies nationwide.
- If California, check when your full examination application will be received and whether your official academic documents satisfy the correct standard.
- Do not pay for a last-minute ethics course before examining CBA's accepted-course list and applicable credit classifications.
Licensure: legacy education versus more experience
For California CPA licensure applications in 2027–2028, CBA permits either the legacy or enhanced pathway regardless of when the candidate sat for the CPA Exam. The legacy route generally involves 150 semester units, including extra accounting study and ethics education, with one year of qualifying experience. The enhanced route generally uses the bachelor's degree plus 24 accounting/24 business/3 ethics units without the additional 150-unit target, but requires two years of qualifying supervised experience. Starting in 2029, the legacy application route ends under the announced transition.
A 2026 CPA Exam applicant who did not need the extra 3 ethics units must still complete them to use the new licensure path in 2027 or 2028. Qualified graduate degrees or accepted certificates may provide experience substitutions under the implementing state rules; do not claim that every master's degree waives one full year.
Early entry: 180 days and 240 days are different
California's Option C permits some currently enrolled students to seek early CPA Exam admission within 180 days of completing the qualifying degree and coursework. Within 240 days of submitting the application, they must provide official transcripts proving all required education was actually completed.
If they miss the transcript proof deadline, CBA warns that exam credit can be lost. A score may remain advisory until evidence is accepted. Narrow extension exceptions exist, but only CBA can decide them; this is not a guaranteed grace period for an ordinary late transcript.
- Read CBA's Option C page and verify the 180-day academic-completion date from your actual application submission.
- Contact your school early about official transcripts and any foreign credential evaluations.
- Calendar the separate 240-day evidence deadline; retain the CBA submission confirmation.
How score release and July 2027 delivery changes work
AICPA's published dates depend on receipt of the exam data file from Prometric, not simply the date you entered the testing center. The score release table labels its dates as targets; a test appointment itself does not establish when AICPA receives your exam data.
AICPA's 19 August 2026 notice describes an intended CPA Exam testing blackout from 1–11 July 2027, with a new delivery platform scheduled to start 12 July. AICPA warns that it must recalibrate scoring after the interface transition, so a candidate should plan using its new late-2027 testing windows rather than assuming earlier rolling score-release intervals. Check NTS expiry and exam-credit rules with your particular state board.
