The 18-month credit extension for the CPA Exam is a policy that allows candidates to have an additional 18 months to complete the remaining sections of the exam, if they have passed at least one section before January 1, 2024. Under the 18-month credit extension policy, candidates who have passed at least one section of the CPA Exam before January 1, 2024, will have until June 30, 2025, to complete the remaining sections. This policy was implemented in response to the COVID-19 pandemic, which disrupted many candidates' ability to study for and take the exam.

The 18-month credit extension policy is a significant benefit for CPA candidates, as it gives them more flexibility and time to complete the exam. The policy is also a testament to the National Association of State Boards of Accountancy's (NASBA) commitment to ensuring all candidates have a fair opportunity to earn the CPA designation.

Here is an example of how the 18-month credit extension policy works:

• A candidate passes one section of the CPA Exam in December 2023.
• Under the 18-month credit extension policy, the candidate has until June 30, 2025, to complete the remaining three sections of the exam.
• If the candidate does not pass all three remaining sections by June 30, 2025, they will forfeit credit for the section(s) they passed before January 1, 2024.

The 18-month credit extension policy is a valuable resource for CPA candidates who need more time to complete the exam. Candidates should take advantage of this policy to ensure that they have the best possible chance of success.