Passing your first CPA exam section is a big milestone, but it also marks the beginning of an important deadline. From that moment onward, you have a limited period to pass the remaining sections before your earliest credit expires.
Many candidates spend months preparing for the exam without fully understanding how the rolling window works. Unfortunately, this often leads to unnecessary retakes, additional exam fees, and delayed licensure.
If you're planning your CPA journey in 2026, here's what you need to know about the 30-month rolling window and how to use it to your advantage.
What Is the CPA Exam Rolling Window?
A rolling window is simply a moving eligibility period. Instead of following a calendar year, it begins when a specific event occurs.
For CPA candidates, that event is passing your first exam section.
Once you earn your first passing score, the countdown begins. From that date, you generally have 30 months to complete the remaining three sections.
Every candidate's timeline is different because everyone passes their first section on a different date. That's why there isn't one universal deadline. Your rolling window belongs only to you.
How the 30-Month Rule Works in 2026
The extension from 18 months to 30 months has made CPA planning considerably less stressful. Candidates now have extra flexibility to prepare, work, and schedule exams without constantly worrying about losing credits.
Here's how it works:
Your rolling window starts from the date you sat for the first section you passed.
You receive 30 months to clear all four CPA sections.
If you fail to finish within that period, your oldest passing credit expires.
Once a credit expires, the rolling window continues based on your next oldest valid passing section.
Updates to the CPA Exam Blueprint do not invalidate sections you've already passed.
Since individual state boards oversee licensure, it's always worth confirming whether your jurisdiction follows any additional rules.
Example of a Rolling Window
Section | Sat On | Result | Effect on Rolling Window |
|---|---|---|---|
FAR | 15 Jan 2026 | Fail | No rolling window starts |
AUD | 20 Mar 2026 | Pass | 30-month clock begins. Deadline: 20 Sep 2028 |
REG | 12 Jun 2026 | Pass | Same deadline remains |
FAR (Retake) | 05 Sep 2026 | Pass | Deadline stays unchanged |
BAR | Oct 2027 Window | Pass | All sections completed within 30 months |
As long as all four sections are cleared before September 2028, every credit remains valid.
"AI is not replacing accountants. Accountants who know how to use AI are replacing those who don't."
Varun Jain, CEO, Miles Education (Launch of CAIRA, December 2025)
Who Conducts the CPA Exam?
Although candidates often refer to the exam as being conducted by the AICPA, the process actually involves four organizations working together.
Organization | Responsibility |
|---|---|
AICPA | Designs the CPA Exam, publishes Blueprints, and scores examinations |
NASBA | Coordinates with state boards, issues the Notice to Schedule (NTS), and releases scores |
State Board of Accountancy | Determines eligibility, records exam credits, and grants CPA licenses |
Prometric | Operates official testing centres in the US and internationally |
For candidates taking the CPA exam in India, the process remains the same. The AICPA develops the exam, NASBA manages the administration, your selected state board maintains your exam credits, and Prometric provides the testing facilities.
When Are CPA Exams Held in 2026?
Core sections are available throughout most of the year, giving candidates much greater scheduling flexibility.
Core Sections (AUD, FAR, REG)
Available on a continuous basis.
Appointments depend on Prometric seat availability.
Short maintenance periods may occur during system updates.
Scores are typically released within one to three weeks after the exam data reaches the AICPA.
Discipline sections follow a different schedule.
Discipline Testing Window | Expected Score Release |
|---|---|
1-31 January | 13 March |
1-30 April | 16 June |
1-31 July | 11 September |
1-31 October | 15 December |
Because Discipline exams are offered only once every quarter, careful planning becomes essential. Missing one window could delay your next attempt by several months.
Can You Take the CPA Exam in India?
Yes. Candidates can complete all four CPA sections without travelling to the United States.
Prometric currently operates international testing centres in:
Ahmedabad
Bangalore
Chennai
Delhi
Hyderabad
Kolkata
Mumbai
Trivandrum
Among these, Mumbai and Bangalore usually offer the highest number of available appointments.
International candidates should also keep these points in mind:
An international administration fee of approximately $460 per section is charged in addition to standard exam fees.
Wait at least 24 hours after completing international registration before booking your exam through Prometric.
Carry both your passport and your Notice to Schedule on exam day.
Arrive 30 to 45 minutes before your appointment.
Why Choose the US CPA?
For finance professionals aiming to build an international career, the US CPA remains one of the most respected accounting qualifications.
Some of its biggest advantages include:
Strong recognition among Big 4 firms, GCCs, and multinational companies.
Only four exam sections with a clearly defined completion timeline.
Opportunities across audit, taxation, controllership, financial reporting, and FP&A.
Eligibility for signing authority in the United States after meeting state licensing requirements.
Most jurisdictions require 120 credit hours for exam eligibility and 150 credit hours for licensure, making early planning important.
Protecting Your 30-Month Window
A little planning can save months of effort later.
Some practical strategies include:
Start with FAR if it's your strongest preparation period.
Schedule your Discipline section early enough to leave room for one additional testing window if needed.
Regularly monitor your credits through the NASBA Candidate Portal.
Book exam appointments four to six weeks in advance, especially in Mumbai, Bangalore, and Hyderabad.
Keep track of your Notice to Schedule validity, which is commonly six months.
Many candidates also benefit from following a structured preparation plan that aligns exam scheduling with the rolling window instead of simply studying one section at a time.
At Miles Education, students receive guided study plans, mock exams, mentoring, and placement support for Big 4 firms and GCCs. Alongside the CPA program, learners can also pursue CAIRA (Certified AI-Ready Accountant), gaining over 30 hours of NASBA-approved CPE focused on practical AI applications across audit, taxation, and finance.
FAQs
1. When does the CPA exam rolling window begin?
It starts from the date you sat for the first section you passed, not the day your score is released.
2. Is the CPA rolling window now 30 months?
Yes. Most US jurisdictions have adopted a 30-month rolling window, although a few state boards continue to follow different rules.
3. What happens if one of my CPA credits expires?
You'll need to retake the expired section. Your active rolling window then continues based on your oldest remaining valid passing credit.
4. Who conducts the CPA exam in India?
The AICPA develops and scores the exam, NASBA coordinates administration, your chosen state board maintains your credits, and Prometric operates the testing centres.
5. Which cities in India offer the CPA exam?
Prometric centres are available in Ahmedabad, Bangalore, Chennai, Delhi, Hyderabad, Kolkata, Mumbai, and Trivandrum.
6. Can I take BAR, ISC, or TCP whenever I want?
No. Discipline sections are available only during the designated testing windows in January, April, July, and October.
7. Will Blueprint updates affect my existing CPA credits?
No. Once you've passed a section, Blueprint revisions do not invalidate that credit. It remains valid until the end of your rolling window.
