A request to confirm
the life of a conditioned credit on the CPA Examination must be made in writing
to the Board. The Request must provide the candidate's full name, social
security number, complete address and phone number as reflected on Board
records. Only written requests from CPA Exam candidates will be
honored. A verbal response, if given, shall be non-binding and candidates
who thereafter act in reliance, do so at their only risk.
The following is quoted directly from Board of
Accountancy Rules and Rules of Professional Conduct
2.12 An examination "window" refers to a
three-month period in which candidates have an opportunity to take the CPA
Examination (comprised of two months in which the examination is available to be
taken and one month in which the examination will not be offered while routine
maintenance is performed and the item bank is refreshed). Thus, candidates will
be able to test two out of the three months within an examination window.
7.7 (b) Upon the implementation of a
computer-based examination, a candidate may take the required Test Sections
individually and in any order. Credit for any Test Sections passed are valid for
eighteen months from the actual date the candidate took that Test Section,
without having to attain a minimum score on any failed Test Sections and without
regard to whether the candidate has taken other Test Sections.
(1) Candidates must pass all four Test
Sections of the Uniform CPA Examination within a rolling eighteen-month period,
which begins on the date that the first Test Sections passed is taken.
(2) Candidates cannot retake a failed Test
Sections in the same examination window. An examination window refers to a
three-month period in which candidates have an opportunity to take the CPA
examination (comprised of two months in which the examination is available to be
taken and one month in which the examination will not be offered while routine
maintenance is performed and the item bank is refreshed). Thus, candidates will
be able to test two out of the three months within an examination window.
(3) In the event four Test Sections of the
Uniform CPA Examination are not passed within the rolling eighteen-month period,
credit for any Test Section(s) passed outside the eighteen-month period will
expire and that Test Section(s) must be retaken.
(c) Candidates having earned conditional
credits on the paper-and-pencil examination, as of the launch date of the
computer-based Uniform CPA Examination, shall retain conditional credits for the
corresponding Test Sections of the computer-based CPA examination as follows:
|
Paper-and-Pencil
Examination
|
Computer-Based
Examination
|
|
Auditing
|
Auditing and
Attestation
|
|
Financial Accounting
and Reporting (FARE)
|
Financial Accounting
and Reporting
|
|
Accounting and
Reporting (ARE)
|
Regulation
|
|
Business Law and
Professional Responsibilities (LPR)
|
Business Environment
and Concepts
|
(1) Candidates who have attained
conditional status as of the launch date of the computer-based Uniform CPA
Examination will be allowed a transition period to complete any remaining Test
Sections of the CPA examination. The transition is the maximum number of
opportunities that candidates who have conditioned under the paper-and-pencil
examination have remaining, at the launch of the computer-based CPA examination,
to complete all remaining Test Sections, or the number of remaining
opportunities under the paper-and-pencil examination, multiplied by six months,
whichever is first exhausted.
(2) If a conditional status candidate does
not pass all remaining Test Sections during the transition period, conditional
credits earned under the paper-and-pencil examination will expire and the
candidate will lose credit for the Test Sections earned under the
paper-and-pencil examination. However, any Test Section(s) passed during the
transition period is subject to the conditioning provisions of the
computer-based examination as indicated in the aforementioned conditioning
recommendation, except that a previously conditioned candidate will not lose
conditional credit for a Test Section of the computer-based examination that is
passed during the transition period, even though more than eighteen months may
have elapsed from the date the Test Section is passed, until the end of the
transition period.
(d) A candidate shall retain credit for
any and all Test Sections of an examination passed in another state if such
credit would have been given, under then applicable requirements, if the
candidate had taken the examination in this State.
(e) The Board may in particular cases
extend the term of conditional credit validity notwithstanding the requirements
of subsections (a), (b), (c) and (d), upon a showing that the credit was lost by
reason of circumstances beyond the candidate’s control.
(f) A candidate shall be deemed to have
passed the Uniform CPA Examination once the candidate holds at the same time
valid credit for passing each of the four Test Sections of the examination. For
purposes of this section, credit for passing a Test Section of the
computer-based examination is valid from the actual date of the Testing Event
for that Test Section, regardless of the date the candidate actually receives
notice of the passing grade.
