Uniform CPA Exam

Until you are certified, the Re-Exam link applications will remain under the Online Applications options at your online account.  

Also, in your permanent history in the Online System, an expiration date will appear next to the passed exams, even if they were passed within the 18 months allotted. This is true even after you are certified. The appearance of expiration dates in your online account does not affect the pass statuses in the ILBOE’s in-house electronic system.

The Uniform CPA Examination Consists of Four (4) Sections

Audit (AUD), Business Environmental Concepts (BEC), Financial Accounting & Reporting (FAR) and Regulations (REG). Each section is four (4) hours and must be passed with a minimum score of 75 in order to meet the CPA Exam requirement. For more information, please contact the AICPA.

18 Month Rule

You have 18 months from the date of your first “Passed” exam to pass the remaining three (3) parts of the CPA exam. The 18-month deadline is shown as an expiration date on the score report of your first exam.

For instance, if you passed AUD on January 15, 2020, its expiration date will be July 15, 2021. As a result, you must pass FAR, REG, and BEC on or before July 15, 2021. If you do not pass all four exams within that 18-month time frame, the score of your first exam will be voided. Please note that your exam score does not need to be released by the expiration date. You only need to have taken your last exam section on or before the expiration date.

Once you pass all four (4) sections of the CPA exam, they never expire.


CPA Process


Q: If I take my last exam before my first one expires, but I will not get the results until after it is set to expire, will I lose the first section passed?

A: No, you will not lose it as long as you sat on or before the expiration date of the first section passed. 
Process Overview

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