Beginning June 30, 2020, prospective CPAs will not have to wait to retake CPA Exam sections. At its Feb. 25, 2020, meeting, the Virginia Board of Accountancy (VBOA) approved a change to VBOA regulation 18VAC-2-22-80 allowing for a continuous testing CPA Exam window, which means candidates can retake sections of the CPA Exam as soon as grades from previous attempts on the same section have been released.
The VBOA approval is part of a larger national movement toward continuous testing. The National Association of State Boards of Accountancy (NASBA) has approved Uniform Accountancy Act (UAA) Model Rule 5-7(a)(2) that eliminates the need for test window limitations. According to the revised Rule, “a candidate can retake a Test Section once their grade for any previous attempt of the same Test Section has been released.”
This new update will help candidates the most during the 18-month countdown that begins once the first CPA Exam section is passed, and they can retake failed Exam sections much faster. Currently, candidates have to wait to schedule the next section only during the designated testing windows, which could last a few months after receiving a score. Several jurisdictions other than Virginia have already started adopting rules similar to the new UAA Model Rule that incorporates this change.