Skip to content 

Division of Occupational and Professional Licensing

State Board of Public Accountancy - Conditioning Rules

 

Credit for Examination Sections Passed

The passing score on each section of the Uniform CPA Examination is 75. Earning credit for examination parts and passing with a score of 75 or greater is not contingent on your passing or making a minimum score on other exam sections.
 

Duration of Credit, Loss of Credit for Passed Examination Sections
Credit for each examination section lasts for 18 months from the date on which you actually took the examination. Credit is not computed from the date the score is reported to you. You will lose credit for a passed section if 18 months elapse and you have not passed the remaining section(s) of the examination. All sections of the examination must be passed within 18 months of each other to successfully complete the entire examination.

 

Comparing sections of the Uniform CPA Examination
Written Administration (pre-2004) and Computerized (2004 to Present)

 

WRITTEN EXAM SECTION

CBT EXAM SECTION

Accounting and Reporting (ARE)

Regulation

Auditing
(AUD)

Auditing and Attestation

Business Law and Professional Responsibilities
(LPR)

Business Environment and Concepts

Financial Accounting and Reporting
(FARE)

Financial Accounting and Reporting
 

Return to the Board of CPA Examinations home page
Return to the Board of Public Accountancy home page
Return to the Division of Occupational and Professional Licensing home page

Please direct any questions about the Board for Public Accountancy to cpa@dllr.state.md.us.
Please direct any questions about Occupational and Professional Licensing to op@dllr.state.md.us.
Questions or comments regarding the DLLR website may be directed to webmaster@dllr.state.md.us.

Updated February 25, 2009