061-2 Wyo. Code R. § 2-4

Current through April 27, 2019

Section 2-4 - Examinations - Certified Public Accountant

(a) The board shall rely on the examination and the AICPA advisory grading service.

(b) The candidate shall receive a passing score as determined by the AICPA in each of the four (4) examination sections before a certificate will be issued. A passing score shall be seventy-five (75). Credit for passing a section is valid from the date of the testing event regardless of the date the candidate is notified or receives the score.

(c) Granting of Credit.

• (i) A candidate may take examination sections individually and in any order. Credit for any examination section passed shall be valid for eighteen (18) months from the date the candidate took the examination section. A candidate must pass all four (4) examination sections within a rolling eighteen (18) month period that begins on the testing date of the first passed examination section. A candidate may take any section of the examination up to four (4) times during a one-year period but cannot retake any failed examination section in any one (1) three (3) month testing period. In the event all four (4) examination sections are not passed in the rolling eighteen (18) month period, credit for any examination section passed outside the eighteen (18) month period shall expire and that examination section shall be retaken. The eighteen (18) month period may be extended by the board at its discretion upon a showing by the candidate of good cause.

• (ii) Transfer credit shall be granted to a candidate for satisfactory completion of any section of the examination given by the licensing authority in any jurisdiction, provided the requirements as outlined in W.S. 33-3-109 and sections 3 and 4 of this chapter have been met.

(d) Fees: Each candidate shall pay an initial application fee to the board of $110.00 or a re-examination application fee of $50.00. The examination fees charged to candidates by the AICPA, NASBA, and the examination delivery service provider are paid directly to NASBA. All transfer candidates who qualify under subsection (c)(ii) above and all re-examination candidates who last applied for the examination in excess of three (3) years before the current application date shall pay initial application fees. An application fee will be assessed for each application regardless of the number of examination sections applied for on each application.

(e) Misconduct by a candidate in applying for, taking, or subsequent to the examination shall invalidate any score otherwise earned by a candidate on any examination section of the examination, may require the candidate to be relocated, or may warrant summary expulsion from the examination site and disqualification from taking the examination for a specified period of time. For purposes of this rule, the following actions or attempted activities, among others, may be considered misconduct:

• (i) Falsifying or misrepresenting educational credentials or other information required for admission to the examination;

• (ii) Communication between candidates or others inside or outside the examination site while the examination is in progress;

• (iii) Copying another candidate's answers while the examination is in progress;

• (iv) Impersonating a candidate or having an impersonator take the examination in the candidate's place;

• (v) Reference to crib sheets, textbooks, or other materials or electronic media (other than provided to the candidate as part of the examination) inside or outside the examination site while the examination is in progress;

• (vi) Selling, buying, distributing, or receiving any portion of a future or current examination;

• (vii) Violating the non-disclosure prohibitions of the examination or aiding or abetting another in doing so;

• (viii) Failure to follow examination procedures or instructions; or

• (ix) Retaking or attempting to retake an examination section by an individual holding a valid certificate or by a candidate who has unexpired credit for having passed the same examination section, unless the individual has been directed to retake an examination section pursuant to board order or unless the board has expressly authorized the individual to retake the examination section.

(f) In any case where the board believes it has evidence a candidate has engaged in misconduct 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 Wyoming Administrative Procedure Act. Contested case hearings shall be conducted pursuant to the Office of Administrative Hearings' Uniform Rules for Contested Case Practice and Procedure. The board shall notify NASBA, the AICPA, and the examination center of the investigative findings. In any case where a candidate is barred from taking the examination in the future, the board shall provide information regarding the board's findings and actions taken to any other board of accountancy to which the candidate may apply.

(g) Subject to terms and conditions imposed by NASBA or the AICPA, including but not limited to, the candidate bearing all travel and examination score review and appeal costs, the board may allow a Wyoming candidate the privilege to review and appeal the scores earned on the examination within sixty (60) days after the release of the examination section scores in question.

061-2 Wyo. Code R. § 2-4

Amended, Eff. 3/20/2018.