Cal. Code Regs. Tit. 16, § 7.3 - Transition to Core Plus Discipline Uniform CPA Examination

(a) Applicants with credit for any of the test sections from the examination as of December 31, 2023, will have such credits extended to June 30, 2025, and receive credit towards completion of the applicable test sections as follows:

(1) Applicants with computer-based examination credit in Auditing and Attestation shall receive credit for passing the Auditing and Attestation core test section.

(2) Applicants with computer-based examination credit in Financial Accounting and Reporting shall receive credit for passing the Financial Accounting and Reporting core test section.

(3) Applicants with computer-based examination credit in Regulation shall receive credit for passing the Taxation and Regulation core test section.

(4) Applicants with computer-based examination credit in Business Environment and Concepts shall receive credit for passing a discipline test section.

(b) This section shall remain operative only until July 1, 2025.

Notes

Cal. Code Regs. Tit. 16, § 7.3

Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1 and 5082.2, Business and Professions Code.

1. New section filed 11-30-2023; operative 1/1/2024 (Register 2023, No. 48).