Section 338.5110a. Uniform CPA exam procedures.

Rule 110a.  The following procedures shall apply:

(a)  Applicants may take the required exam sections individually and in any order.

(b)    Applicants shall pass all sections of the exam within the exam windows that fall within a rolling 18-month period beginning on the date that the first section is passed.  If

all sections are not passed within the exam windows that fall within the rolling 18-month period, then credit for any section passed outside the 18-month period shall expire and must be retaken.

(c)   The department may extend an exam window due to the sickness of the candidate or a member of the candidate’s immediate family if substantiated by a doctor’s certificate. An exam window may also be extended 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 extended, an applicant’s exam shall not count as a failure to write the exam.

(d)  Applicants shall not retake any sections of the exam within the same exam window.

History: 2003 AACS; 2013 AACS.