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Until last year, US CPA had 4 mandatory subjects. NASBA has now decided to change it to 6 subjects and 4 exams.

Core Subjects - FAR, AUD, and REG

Elective Subjects - BAR, ISC, and TCP


  • BEC is not a subject in the 2024 pattern
  • Testing for US CPA Exam will be from 10 January 2024


2024 Tentative CPA Exam dates/ Score dates


Core exam Dates

Core Result Dates

Elective Exam Dates

Elective Results Dates

Q110th Jan-26th Mar14th May- 4th June10th Jan- 6th Feb26th Mar-16thApr
Q21st Apr-25th Jun1st Aug20th Apr- 19th May20th Jun
Q31st Jul- 25th Sep 1st November1st Jul-31st Jul3rd Sep
Q41st Oct-26th Dec Early Feb 20251st Oct - 31st Oct3rd Dec

Important News About Exam Dates

  1. Electives Exam dates are comparatively less than core dates. Hence it’s advisable to watch the recorded sessions and prepare well in advance.
  2. Results are coming out for the 1st Quarter in May for Core. We need to be more careful while planning for exams in the first quarter for core as the results waiting time is more. It's advisable to have a proper study plan.

All candidates who apply to state board evaluation on or before Oct 1st, 2023 AND have their education documents received by CPA Exam Services (NIES report for example) will be eligible for BEC Exam.

The state board will mostly confirm the eligibility by October last week after which the candidates can log in back to CPA portal and apply for the exam section (only one section at a time) by paying the relevant exam fee and get the NTS . BEC NTS should be applied on or before Nov 12th NTS is issued immediately.

After NTS is issued , the candidate can proceed to pay international testing fee from TEST INTERNATIONAL if the student is testing outside USA and Canada.