How Many Times Can You Take The Cpa Exam

How Many Times Can You Take the CPA Exam?
A Complete Guide to Retake Policies, Time Limits, and Strategies for Success

The Uniform CPA Examination is the gateway to becoming a licensed Certified Public Accountant in the United States. ”* Understanding the retake rules, the 18‑month rolling window, and any state‑specific nuances is essential for planning an efficient study schedule and avoiding unnecessary delays. That's why because the exam is rigorous, many candidates wonder, *“How many times can you take the CPA exam? This article breaks down every aspect of the CPA exam retake policy, offers practical tips for maximizing each attempt, and answers the most common questions candidates have.

Understanding the CPA Exam Structure

Before diving into retake limits, it helps to recall how the exam is organized. The CPA test consists of four sections, each administered separately:

1. Auditing and Attestation (AUD)
2. Business Environment and Concepts (BEC)
3. Financial Accounting and Reporting (FAR)
4. Regulation (REG)

Each section is a four‑hour computer‑based test that includes multiple‑choice questions, task‑based simulations, and, for BEC, written communication tasks. You must achieve a minimum score of 75 on each section to pass. The sections can be taken in any order, and you may schedule more than one section on the same day if testing center availability permits Simple, but easy to overlook. But it adds up..

How Many Times Can You Retake Each Section?

Unlimited Retakes Within the 18‑Month Window

The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) impose no overall limit on the number of times you may retake a given section. In theory, you could sit for AUD ten times, BEC twelve times, and so on—as long as you remain within the eligibility period described below.

Testing‑Window Restriction

While the total number of attempts is unlimited, NASBA enforces a per‑window cap to prevent abuse of the testing system:

• Maximum of four attempts per section per testing window.
• The CPA exam offers four testing windows each year:
  • January 10 – February 28
  • April 10 – May 31
  • July 10 – August 31
  • October 10 – November 30

If you fail a section, you may schedule another attempt in the same window, but you cannot exceed four tries for that section within that window. Once the window closes, the counter resets, and you may again take the section up to four times in the next window Worth knowing..

Practical Example

Suppose you take FAR in the April window and fail. You could retake FAR:

1. Second attempt – still in April window (if seats are available).
2. Third attempt – still in April window.
3. Fourth attempt – still in April window.

If you fail all four, you must wait until the next window (July) to try again, at which point you regain a fresh set of four attempts And that's really what it comes down to. Surprisingly effective..

The 18‑Month Rolling Window Explained

The most critical constraint on retakes is not the number of attempts but the 18‑month rolling credit period. Here’s how it works:

1. Start Date: The clock begins on the day you pass your first CPA section.
2. End Date: You have exactly 18 months from that start date to pass the remaining three sections.
3. Credit Expiration: If you do not complete all four sections within 18 months, the score(s) you earned earlier expire, and you must retake those sections to regain credit.

Why the 18‑Month Rule Matters

• Strategic Planning: Candidates often schedule their strongest section first to maximize the window for the more challenging parts.
• Risk of Expiration: Failing to pass a section repeatedly can eat up attempts without advancing the clock, potentially causing earlier passed sections to lapse.
• Reset Option: Once all four sections are passed, the 18‑month rule no longer applies; you have earned the CPA credential (subject to state experience and ethics requirements).

Example Timeline

If the candidate had not passed REG by July 15, 2025 (18 months after the initial AUD pass), the AUD and BEC credits would have expired, forcing a retake of those sections

…forcing a retake of those sections to restore your credits. When a section expires, it is removed from your active record, and you must reapply, pay the exam fee again, and retake the test as though you had never passed it. Each passed section carries its own 18‑month expiration countdown tied to your original