Since the launched of the computer-based exam in 2004, candidates have had 18 months to complete the test with all 55 states and territories adopting the rule. These entities would each need to adopt the recommendation for it to take effect.

The NASBA Board of Directors voted on April 21 to adopt an amendment to UAA Model Rule 5-7. The amendment based the calculation of conditional credit for Exam sections passed on the date that scores are released. According to NASBA’s public statement, it also “adds descriptive language to provide greater clarity for when Boards of Accountancy may extend conditional credit.”

NASBA has also found that score delays may occur when significant updates are made to Exam content and structure. The recommended rule aims to make timing of granting exam credits uniform among the many jurisdictions.