Question: The current 10-month testing window will soon be closed. I was only able to pass two parts this past testing window. Can I still take the third part in the next window even though it will be testing on different tax laws?
Answer: Candidates who pass a part of the exam can carry over passing scores for up to two years from the date the candidate took the examination.
For example, let’s assume a candidate passes part 1, which the candidate took on August 15, 2011. Subsequently, the candidate takes part 2 on January 15, 2012 and passes that part. The individual has until August 14, 2013 to pass the remaining part. Otherwise, he/she loses credit for part 1 (retains credit for part 2). On January 14, 2014, if that individual still has not passed all other parts of the exam (part 1 now that the candidate lost credit and/or part 3), he/she loses credit for part 2.