Section 288-6-004 - Conduct of Examinations004.01 The Board may make use of the uniform certified public accountants examination prepared by the American Institute of Certified Public Accountants (AICPA) or another nationally recognized organization. The Board may also make use of the advisory grading service provided by the AICPA or another nationally recognized organization.004.02 The candidate may be photographed or other biometric identification taken by the test administrator at each appearance for the examination. The candidate will be required to provide proof of identification.004.03 Cheating by a Candidate ill applying for, taking or subsequent to the examination will be deemed to invalidate any grade otherwise earned by a Candidate on any Test Section of the examination, and may warrant summary expulsion from the test site and disqualification from taking the examination for a specified period of time. 004.03A For purposes of this Rule, the following actions or attempted activities, among others, may be considered cheating:(1) Falsifying or misrepresenting educational credentials or other information required for admission to the examination;(2) Communication between Candidates inside or outside the test site or copying another Candidate's answers while the examination is in progress;(3) Communication with others inside or outside the test site while the examination is in progress:(4) Substitution of another person to sit in the test site in the stead of a Candidate;(5) Reference to crib sheets, textbooks or other material or electronic media (other than that provided to the Candidate as part of the examination) inside or outside the test site while the examination is in progress.(6) Violating the nondisclosure prohibitions of the examination or aiding or abetting another in doing so, or otherwise participating in the collection of Test Items for use, redistribution or sale.(7) Retaking or attempting to retake a Test Section by an individual holding a valid Certificate or by a Candidate who has unexpired credit for having already passed the same Test Section, unless the individual has been directed to retake a Test Section pursuant to Board order or unless the individual has been expressly authorized by the Board to participate in a "secret shopper" program.004.03B. In any case where it appears cheating has occurred or is occurring, the Board or its representatives may either summarily expel the Candidate involved from the examination or move the Candidate to a position in the Test Center away from other examinees where the Candidate can be watched more closely.004.03C In any case where the Board or its representative believes it has evidence a Candidate has cheated on the examination, including those cases where the Candidate has been expelled from the examination, the Board shall conduct an investigation and may conduct a hearing following the examination session for the purpose of determining whether or not there was cheating, and if so. what remedy should be applied. In such proceedings, the Board shall decide: (1) Whether the Candidate shall be given credit for any portion of the examination completed in that session; and(2) Whether the Candidate shall be barred from taking the examination and if so, for what period of time.004.03D In any case where the Board or its representative permits a Candidate to continue taking the examination, it may, depending on the circumstances: (1) Admonish the Candidate;(2) Seat the Candidate in a segregated location;(3) Keep a record of the Candidate's seat location and identifying information, and the names and identifying information of the candidates in close proximity of the Candidate; and/or(4) Notify the National Candidate Database and the AICPA and/or the Test Center of the circumstances, so the Candidate may be more closely monitored in future examination sessions.004.03E In any case where a candidate is refused credit for a Test Section taken, or is disqualified from taking other sections, the Board or its designee shall give the candidate a statement containing its findings, the evidence upon which the findings are based, and a notice of the right of the candidate to a formal hearing by the Board, with rights of appeal, pursuant to the Administrative Procedure Act.004.03F In any case in which the Candidate is refused credit for any Test Section of an examination taken, disqualified from taking any Test Section, or barred from taking the examination in the future, the Board will provide to the Board of Accountancy of any other state to which the Candidate may apply for the examination information as to the Board's findings and actions taken.004.03G Notwithstanding any other provisions under these rules, the Board may postpone scheduled examinations, the release of grades, or the issuance of certificates due to a breach of examination security, unauthorized acquisition or disclosure of the contents of an examination; suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or for any other reasonable cause or unforeseen circumstance.004.04 All supplies necessary for the examination will be furnished by the Board or its designee. All supplies furnished by the Board or the test administrator shall remain the administrator's property and must be returned whether used or not.004.05 The Board or its designee will communicate to each candidate the decisions reached by the Board in his or her case, and shall state the grade received by the candidate on each Test Section. In no event will any information concerning a candidate's answers be given to anyone other than the candidate himself nor will any of the candidate's examination be accessible for inspection except as otherwise provided for in these regulations.
004.06 Candidates may request a score review to ensure that their exam was scored consistent with the scoring guides, and/or they may request a score appeal to review their incorrect responses under the auspices of the Board of Accountancy.288 Neb. Admin. Code, ch. 6, § 004
Amended effective 9/22/2019Amended effective 5/5/2024