The Maryland State Board of Public Accountancy has released important information for CPA candidates holding conditional credit for parts of the CPA exam previously passed, whose conditional credit is set to expire in July or August.

Candidates who sat for remaining parts of the exam by taking the newly updated CPA exam will see a delayed release of their scores — set to be released Aug. 17 and 22 — which may follow the expiration of their conditional credits.

As noted by Going Concern’s Caleb Newquist, the AICPA explained earlier this year that there would be an extended period of time (10 weeks after the test date) to release scores for the April / May test period to “statistically validate candidate performance on the newly launched exam.”

What to do if conditional status expires due to delayed exam results

The Maryland BOA’s notice published on the Department of Labor, Licensing and Regulation website advises anxious conditional candidates holding a July / August expiration date.

The BOA notes it is “identifying candidates who may be adversely affected by this delay and will reach out to those individuals directly.” It is our understanding such notices will be sent within in the next few weeks.  

As described in the BOA’s notice, conditional candidates with a July / August expiration date who are informed on Aug. 17-22 they passed the remaining parts of the CPA exam taken in April / May (and as such have now passed all parts of the exam), will not have to appeal the conditional expiration date.

However, conditional candidates with a July / August expiration date who learn on Aug. 17-22 dates that they failed parts of the April / May exam and who (if they had been notified of their CPA exam results sooner) would have registered to retake those parts of the exam in time to receive scores prior to the end of the expiration of their conditional status, may appeal to the BOA for an extension of the date of their conditional credit status, using the appeal procedures described in the BOA’s notice.

Refer to the BOA’s notice for complete details.