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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

49 Pa. Code § 11.16. Examination completion requirement.

§ 11.16. Examination completion requirement.

 (a)  The CPA examination will be administered during an examination window that consists of the first 2 months of each quarter of every year. An examination candidate may take the four parts of the examination individually or in combination, and in any order. A candidate may take each unpassed part of the examination once during each examination window. A candidate will receive conditional credit for passing each part of the examination without regard to the scores on the parts not passed.

 (b)  Unless extended by the Board as provided in subsection (c), an examination candidate shall pass all parts of the examination during a rolling 18-month period that begins on the date the candidate first passes one part of the examination. If the candidate does not pass all parts of the examination within the 18-month period, conditional credit for any part passed outside the 18-month period will expire, and the candidate shall retake that part of the examination.

 (c)  Notwithstanding the requirements of subsections (a) and (b), the Board may extend the term of a candidate’s conditional credit upon the candidate’s showing that the conditional credit expired by reason of circumstances beyond the candidate’s control.


   The provisions of this §  11.16 issued under section 506 of The Administrative Code of 1929 (71 P.S. §  186); and section 3 of the CPA Law (63 P.S. §  9.3); amended under section 812(b) and (e) of The Administrative Code of 1929 (71 P.S. §  279.3a(b) and (e)); and sections 3(a)(3) and (10)—(12) and 6 of the CPA Law (63 P.S. § §  9.3(a)(3) and (10)—(12) and 9.6).


   The provisions of this §  11.16 adopted May 2, 1980, effective May 3, 1980, 10 Pa.B. 1776; amended August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354; amended November 9, 1990, effective November 10, 1990, and apply retroactively to November 1, 1990, 20 Pa.B. 5634; amended April 22, 1994, effective April 23, 1994, 24 Pa.B. 2081; amended April 2, 2004, effective April 3, 2004, 34 Pa.B. 1768; amended September 22, 2017, effective January 1, 2018, 47 Pa.B. 5940. Immediately preceding text appears at serial pages (364419) to (364421).

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