Completing a section of the Uniform Certified Public Accountant (CPA) Examination often generates significant anxiety for candidates. Aspiring CPAs invest substantial time and resources into preparing for this rigorous assessment. Understanding the precise mechanics of how and when scores are released can help manage this period of uncertainty. This article explains the complex score release process, providing information to help candidates plan their testing and study schedules effectively. The timeline is governed by a coordinated effort between the test administrator, the content developer, and the regulatory body.
The Quarterly Score Release System
The CPA examination process involves three distinct organizations, each playing a specific role in getting your results to you. Prometric, the test administration vendor, delivers the exam and securely transmits the encrypted data file to the content developer, typically within 24 hours of completion. The American Institute of Certified Public Accountants (AICPA) then takes custody of the exam data to perform the psychometric scoring, quality control, and statistical analysis. Finally, the National Association of State Boards of Accountancy (NASBA) acts as the central clearinghouse, receiving the final “advisory scores” from the AICPA and releasing them to candidates and state boards of accountancy.
The system uses a continuous testing model for the Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates can sit for these parts year-round, but the score release remains periodic, following a pre-determined schedule published by the AICPA. The Discipline sections—Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP)—are administered only during the first month of each quarter. This limited testing window dictates a less frequent score release schedule for those sections. This periodic structure ensures the integrity and comparability of scores across different exam versions.
Official Score Release Timeline
The AICPA publishes the official score release windows twice a year, providing candidates with target dates in advance to aid in scheduling. These dates represent when the AICPA intends to deliver the advisory scores to NASBA. Candidates should note that these are target dates, and scores may occasionally be posted up to 48 hours after the scheduled release.
For the Core sections (AUD, FAR, REG), the continuous testing model results in a frequent score release schedule, with dates occurring multiple times each month. This frequent schedule allows candidates who pass a Core section to move on to the next part of the exam with minimal delay.
The Discipline sections (BAR, ISC, TCP) have a significantly different schedule, with fewer target score release dates scheduled annually. This less frequent schedule is tied directly to the limited testing window for these sections, which occurs only during the first month of each quarter. Candidates must plan their attempts strategically around these fewer release dates.
Testing Cutoff Dates and Their Impact
A key element in determining score release is the “cutoff date,” which is the final day an exam data file must be received by the AICPA to be included in the upcoming target release. For Core sections, there are multiple cutoff dates corresponding to the frequent release schedule. A candidate must sit for their exam on or before the published cutoff date for their results to be processed and released during that specific window.
If a candidate takes a Core section exam even one day after the cutoff date, their score is automatically pushed into the subsequent release window, potentially adding a week or more of waiting time. This timeline is necessary because the AICPA requires a fixed period following the cutoff to perform all scoring procedures, including quality assurance and psychometric scaling. Candidates should always use the official AICPA schedule to confirm the cutoff date and aim to complete their exam well ahead of it.
For Discipline sections, the cutoff date is the final day of the one-month testing window. Since Discipline sections have only one score release per quarter, missing that cutoff means waiting until the next quarterly window, a delay that can span two to three months. Understanding the relationship between the testing date and the cutoff date is important for managing the overall 30-month rolling credit window.
Unique Grading Factors Affecting Release
The primary factor that can cause an individual candidate’s score to be delayed, even if they met the cutoff date, is the necessary quality control and statistical analysis performed by the AICPA. Under the CPA Evolution model, the Discipline sections (BAR, ISC, TCP) have significantly longer processing times than the Core sections. This extended timeline is due to the need for standard-setting and thorough psychometric analysis on the new exam content, which requires a larger pool of data to ensure scoring consistency.
The specialized and less frequently administered content of the Discipline sections contributes to this challenge. Occasionally, an individual exam may be flagged for an extended review if the score is near the passing threshold, or if other anomalies are detected during the quality control process. These instances may result in a score being released a few days later than the target date, even for Core sections.
Accessing and Understanding Your Score Report
Scores are typically released through the NASBA Candidate Portal, which serves as the central hub for candidates in most jurisdictions. Candidates in California, Illinois, and Maryland are exceptions, as they receive their scores directly from their respective state boards of accountancy. It is advisable to check the portal frequently on the target release date and in the 48 hours following, as scores can be posted at any time.
The score received is an “Advisory Score” calculated on a scale of 0 to 99, where a score of 75 or higher is required to pass. This is a scaled score, not a raw percentage of correct answers, meaning it is statistically adjusted to ensure fairness across different exam versions. The score report also provides a detailed breakdown of performance by content area, categorizing proficiency as weaker, comparable, or stronger in various topics. This breakdown is highly valuable, particularly if a failing score is received, as it guides future study efforts.
Next Steps After Receiving Your Score
If the result is a passing score, the next action is to prepare for the subsequent section of the CPA exam, keeping the 30-month rolling credit window in mind. While NASBA releases the advisory score, the state board of accountancy is the final authority that officially grants credit for the passed section. Candidates should monitor their state board’s system to ensure the credit is formally recorded, then proceed with an application for a Notice to Schedule (NTS) for the next exam section.
For candidates who receive a failing score, the performance report serves as the foundation for a revised study strategy. Analyzing the weaker performance areas allows for focused and efficient retake preparation. Before re-registering for the failed section, candidates must wait for the score to be officially closed in the system, a process that can take up to five business days from the score release date. A retake should prioritize the failed section to prevent the expiration of any previously passed sections.