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CPA 2026 Changes

Starting 2026, AICPA conducts the CPA exam every month — more flexibility, a new exam structure, and a revised licensure pathway.

What's Changing in 2026

New
01Exam Structure

Starting 2026, AICPA will conduct the CPA exam every month, offering more flexibility for aspirants.

Core: FAR, AUD, REGElective: BAR, ISC, TCP
Testing for US CPA Exam begins from 23rd January 2026.
02New Licensure Pathway

AICPA & NASBA will remove the 150 credit hour requirement. Under the new pathway, candidates need only:

  • 120 credit hours — Bachelor's degree
  • 2 years of relevant professional experience
  • CPA Exam pass
Each state board must formally adopt this change before it takes effect. Monitor your state's timeline.

2026 Exam Dates

Tentative

Core Exam Dates

16 windows
#Exam DateResult Date
1January 23February 10
2February 14February 24
3March 9March 17
4March 31April 9
5April 23May 7
6May 16May 27
7June 8June 16
8June 30July 10
9July 23August 7
10August 15August 25
11September 7September 15
12September 30October 9
13October 23November 10
14November 15November 24
15December 8December 16
16December 31January 12

Elective Exam Dates

4 windows
#Exam WindowResult Date
1January 1 – 31March 13
2April 1 – 30June 16
3July 1 – 31September 11
4October 1 – 31December 15
Core vs Elective — At a Glance

Core — 16 windows/year, results within ~10 days

Elective — 4 windows/year (quarterly), results in ~6 weeks

Plan your elective exam well in advance — fewer windows means less room to reschedule.

Important Notes

01

Elective exam windows are comparatively fewer than core windows. It's advisable to watch recorded sessions and prepare well in advance to avoid missing a quarter.

02

Results are released every month for core subjects. Be more careful while planning elective exams — the results waiting time is longer and the number of exam windows is limited.

03

For Q2 2026 only, AICPA may adjust testing and score release dates to accommodate credit extensions through June 30, 2026. Keep an eye on official AICPA communications.