(1) Passing the CPA Examination.

1. (a) A candidate may take the required test sections individually and in any order. Credit for passing any test section(s) shall be valid for that test section for 30 months from the date the passing score for such test section is released by NASBA to the candidate or the Board, taking into account the Transitional Provisions in 252 CMR 2.06(4) below, without regard to the score on any failed test sections(s) and without regard to whether the candidate has taken other test sections.
2. (b) Candidates must pass all required sections of the Uniform CPA Examination with a grade of 75 or higher within a rolling 30-month period, which begins on the date that the first passing score(s) are released by NASBA to the candidate or the Board, taking into account the Transitional Provisions in 252 CMR 2.06(4) below. The rolling 30-month period concludes on the date the candidate sits for the final test section passed, regardless of when the score is released by NASBA for the final test section.
3. (c) In the event that all four test sections are not passed within the rolling 30-month period (taking into account the Transitional Provisions in 252 CMR 2.06(4) below), credit for any test section(s) passed outside the 30-month period will expire and test section(s) must be retaken.
4. (d) A candidate shall be deemed to have passed the CPA Exam once the candidate possesses at the same time valid credit for passing each of the four test sections of the CPA Exam within the time frame described above. For purposes of 252 CMR 2.06, credit for passing a test section of the CPA Exam is valid from the date that the test administrator releases notice of the passing grade.

(4) Transitional Provisions. Any candidate who has or had one or more credits on or after January 30, 2020, shall maintain or receive credit as follows:

1. (a) In response to the significant health, economic, educational, and travel disruptions resulting in CPA Examination candidate hardships, credits that expired during the period of the public health emergency declared by the United States Department of Health and Human Services from January 30, 2020, through May 11, 2023, which have not been subsequently replaced by new credits for the same sections, will be extended through June 30, 2025.
2. (b) Credits received under the existing examination that expire on or after May 12, 2023, and credits received under the revised examination after January 1, 2024 will be valid for 30 months from the date the first passing credit was released by NASBA.
3. (c) A candidate who has credit for the Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), or Regulation (REG) sections of the examination as of January 1, 2024 will not be required to take the corresponding new Core section of the examination effective on that date. However, a candidate who loses credit for AUD, FAR or REG after June 30, 2025 must take the corresponding new Core section of the examination.
4. (d) A candidate who has credit for the Business Environment and Concepts (BEC) section of the examination as of January 1, 2024 will not be required to take any of the three Discipline sections effective on that date. However, a candidate who loses credit for BEC after June 30, 2025 must take one of the three new Discipline sections of the examination.