CPA Exam Retakes and Credit Window 2026: How Long Passed Sections Last
There is no cap on CPA exam attempts and no formal waiting period, but credit windows are set by your state board: 30 months in many states, 36 in some, 18 in others.
The CPA exam has no formal cap on the number of attempts, and the NASBA candidate guide says you can re-register for the same section at least 72 hours after you receive your score. The limit that matters is the credit window. Your state board decides how long a passed section remains valid. The old rule was 18 months, but the NASBA Uniform Accountancy Act model rule changed to 30 months in 2023 and boards have adopted different periods since. This guide sets out the retake rules, what we can and cannot confirm about the credit window and how to plan. For the wider process read our registration and Notice to Schedule guide, and for results timing see our CPA exam scoring guide.
At a glance
| Item | What the official sources say |
|---|---|
| Attempts | No cap stated; the NASBA FAQ says the only limit is the time to receive a score |
| Gap before rebooking | At least 72 hours after you receive your score, then a new Notice to Schedule |
| Core sections | AUD, FAR and REG can be scheduled year-round |
| Discipline sections | BAR, ISC and TCP can only be scheduled in the first month of each quarter |
| Credit window | Set by the state board; 18, 30 and 36 months all appear in official sources |
| NASBA model rule | 30 months, counted from score release, adopted April 2023 (a recommendation) |
| Who decides | Your state board of accountancy |
Retaking a failed section
The NASBA FAQ says continuous testing lets candidates retake a failed section shortly after receiving the score, and that the only limit on attempts is the time it takes to receive a score. The September 2026 NASBA candidate guide adds that you must wait at least 72 hours after receiving your score before you can re-register for the same section. You also need a new Notice to Schedule for each attempt. Use the Candidate Performance Report on your failed score notice to plan the retake.
The Discipline wait
Core sections can be scheduled throughout the year, but Discipline sections can only be scheduled in the first month of each quarter, according to the NASBA FAQ. A failed BAR, ISC or TCP attempt can therefore mean waiting until the next quarterly window, which is a real constraint if your credit is about to expire.
What the credit window is
The credit window is the period in which you must pass all four sections. If a passed section falls outside that period before you pass the rest, you may lose credit for it and have to sit it again. The NASBA FAQ says the length of time credit is valid varies for each jurisdiction and that your state accountancy board determines it.
18 months, 30 months or 36 months
NASBA's candidate guide of January 2025 said candidates must pass all four sections within 18 months. In April 2023 NASBA adopted a model rule that recommends 30 months from score release, and the AICPA now describes the period as 30 months or more depending on the jurisdiction. The NASBA state pages we read show a rolling 30 months from score release in Georgia, Pennsylvania and New Mexico, 30 months in Ohio and 36 months in Washington. The September 2026 NASBA guide shows a map with four different rules, which are 18 months from exam date, 30 months from score release, 36 months from score release and 30 months from exam date, but we could not read which state falls under which. If you see the 18-month rule quoted elsewhere, it may be out of date for your state.
How to find your window
Do not rely on a general article, including this one. Open your state board's page or the NASBA state page, find the credit period and note whether the clock runs from the exam date or from the score release date. The two differ by the time the score takes to arrive. Our how to become a US CPA guide explains how to start with the board.
Planning a sequence
If your window is short, sit the sections you are most ready for first, keep a calendar of the date each pass expires and book retakes early, especially for a Discipline section. The AICPA does not recommend an order, so we do not either. For costs see our CPA exam fees guide.
Frequently asked questions
Is there a limit on CPA exam attempts?
No cap is stated. NASBA says the only limit on attempts is the time it takes to receive a score.
How soon can I retake a CPA section?
At least 72 hours after you receive your score, with a new Notice to Schedule, according to the NASBA candidate guide.
Is the CPA credit window 18 months?
Not everywhere. NASBA recommends 30 months, some states use 36, and some still use 18. Your state board decides.
When can I retake a Discipline section?
Discipline sections can only be scheduled in the first month of each quarter.
Does the clock start at the exam or at the score?
It depends on the state. Some rules count from the exam date and others from the score release date.
Next steps
Read the CPA syllabus guide to plan the four sections and the CPA exam scoring guide for results timing. If you are comparing study options, see our Learnsignal pricing page and the CPA study materials comparison.
Source: NASBA CPA Exam FAQ, NASBA CPA Exam Candidate Guide (September 2026), NASBA announcement of the model rule (April 2023), the AICPA article on credit extension and NASBA state pages. Checked October 2026.
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