Section 338.5110. Uniform CPA exam generally.

(1) The department or its designee may permit a candidate to sit for the exam in another state if the candidate complies with all administrative rules.

(2)   The department may excuse a candidate from an exam due to the sickness of the candidate or a member of the candidate’s immediate family if substantiated by a doctor’s certificate. A candidate may also be excused if the candidate provides the department with proof of a death in the candidate’s immediate family, temporary military service, or another good reason acceptable to the department. A candidate shall make a request to be excused within 90 days of the date of the exam. If excused, an applicant’s exam shall not count as a failure to write the exam.

(3)  The department shall grant a candidate credit for exam grades of 75 or higher earned in another state if the candidate meets the educational requirements to sit for the exam and if the board determines the exam was equivalent to the exam provided by the department.

History: 1979 AC; 1986 AACS; 1996 AACS; 1998-2000 AACS; 2013 AACS.