400 R.I. Code R. 400-RICR-00-00-1.6

Current through December 3, 2024

Section 400-RICR-00-00-1.6 - Examination Requirement

1.6.1Examination Administration Application Process

A. The examination requirement set forth in R.I. Gen. Laws § 5-3.1-1et seq. shall be deemed satisfied by successful completion of the uniform examination (the so-called Uniform CPA Examination or its successor uniform examination). This examination is electronically administered as a computer-based examination by a third-party testing provider, in cooperation with the AICPA and NASBA, which are the Board's designees for examination functions within the scope of their respective roles in administering the examination. AICPA is involved in the exam through its executive committee that is charged with the overall responsibility for preparing and scoring the exam. NASBA operates the National Candidate Database (NCD) and CPA Examination Services (CPAES). As such, different portions of this Part are handled by one (1) or more of these exam partners as designees of the Board.

B. The Board or its designee will provide Candidates with application materials, instructions, and deadlines for applying to sit for the examination.

C. An application will not be considered filed until the application fee and examination fee required by this Regulation and all required supporting documents have been received, including proof of identity as determined by the Board and specified on the application, official transcripts and proof that Candidate has satisfied the education requirement.

D. A Candidate who fails to appear for the examination shall forfeit all fees charged for both the application and the examination.

E. The Board or its designee will forward notification of eligibility for the examination to NASBA's National Candidate Database.

1.6.2Time and Place of Examination

Eligible Candidates shall be notified of the time and place of the examination or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at an approved test site.

1.6.3Examination Content

The examination tests the knowledge and skills required for performance as an entry-level certified public accountant. The examination includes the subject areas of accounting and auditing and related knowledge and skills.

1.6.4Determining and Reporting Examination Grades

A Candidate shall be required to pass all sections of the examination designated by the administrators (hereinafter "Test Sections") in order to qualify for a certificate. Upon receipt of advisory grades from the examination provider, the Board will review and may adopt the examination grades and will report the official results to the Candidate. The Candidate must attain a passing grade for each Test Section of seventy-five (75).

1.6.5Retake and Granting of Credit Requirements

A. A Candidate may take the required Test Sections individually and in any order. Credit for any Test Section(s) passed shall be valid for eighteen (18) months from the actual date the Candidate took that Test Section, without having to attain a minimum score on any failed Test Section(s) and without regard to whether the Candidate has taken other Test Sections.

1. Candidates must pass all Test Sections of the examination within a rolling eighteen (18) month period, which begins on the date that the first (1^st) Test Section(s) passed is taken.

2. Candidates cannot retake a failed Test Section(s) in the same testing window. A testing window refers to a specific time period in which Candidates have the opportunity to take the examination (comprised of two (2) months in which the examination is available to be taken and one (1) 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 (2) out of the three (3) months within a testing window.

3. In the event all Test Sections of the examination are not passed within the designated time period, credit for any Test Section(s) passed outside the designated time will expire and that Test Section(s) must be retaken.

B. A Candidate shall retain credit for any and all Test Sections of the 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.

C. The Board may, in particular cases, extend the term of conditional credit validity, upon a showing that the credit was lost by reason of circumstances beyond the Candidate's control.

D. A Candidate shall be deemed to have passed the examination once the Candidate holds at the same time valid credit for passing each of the Test Sections of the Examination; provided credit for passing a Test Section of the 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.

1.6.6Candidate Testing Fee

The Candidate shall, for each Test Section scheduled by the Candidate to the Board or its designee, pay a Candidate Testing Fee that includes the actual fees charged by the AICPA, NASBA, and the Test Delivery Service Provider, as well as reasonable application fees established by the Board.

1.6.7Cheating

A. Cheating by a Candidate in 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.

B. For purposes of this Regulation, 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.

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 the examination.

C. In any case where it appears that 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.

D. In any case where the Board believes that it has evidence that 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 consistent with the requirements of R.I. Gen. Laws § 5-3.1-1et seq. and §42-35-1et seq. 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.

E. 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 for the rest of the examination;

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 that the Candidate may be more closely monitored in future examination sessions.

F. In any case in which a 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.

1.6.8Security and Irregularities

Notwithstanding any other provisions under these rules, the Board may postpone scheduled examination, 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.

1.6.9Implementation and Interpretation of this Part

Wherever this Part refers to actions by the Board that are regularly performed by the administrator of the uniform examination, such references shall be interpreted as applying to that administrator as the Board's designee.

400 R.I. Code R. 400-RICR-00-00-1.6

Amended effective 8/4/2020
Amended effective 4/4/2022
Amended effective 2/19/2023