Section 17-2505. EXAMINATIONS

 

2505.1The examination approved by the Board shall test the knowledge and skills required for performance as an entry-level certified public accountant. The Board may vote to utilize an examination developed and administered by a third party, but any examination approved by the Board shall include the subject areas of accounting, auditing, and related knowledge and skills.

 

2505.2The Director may charge, or provide for a third party administering the Board’s examination to charge, each applicant an examination fee.

 

2505.3Cheating by a candidate in applying for, taking, or after the examination will 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.

 

2505.4For purposes of this chapter, the following actions or attempted activities, among others, may be considered cheating:

 

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

 

(b)Communication between candidates inside or outside the test site or copying another candidate’s answers while the examination is in progress;

 

(c)Communication with others inside or outside the test site while the examination is in progress;

 

(d)Substitution of another person to sit in the test site in the stead of a candidate;

 

(e)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;

 

(f)Violating the nondisclosure prohibitions of the examination or aiding or abetting another in doing so; and

 

(g)Retaking or attempting to retake a Test Section by an individual holding a valid license or by a candidate who has unexpired credit for having already passed the same Test Section, unless authorized by the Board.

 

2505.5In 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.

 

2505.6In 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, following the examination session, may conduct a hearing consistent with the requirements of D.C. Official Code § 2-501 et seq. (2001), to determine whether there was cheating and, if so, what remedy should be applied. In proceedings held pursuant to this subparagraph, the Board shall decide:

 

(a)Whether the candidate shall be given credit for any portion of the examination completed in that session; and

 

(b)Whether the candidate shall be barred from taking the examination and if so, for a period of time not to exceed five (5) years.

 

2505.7In any case where the Board or its representative permits a candidate to continue taking the examination, it may:

 

(a)Admonish the candidate;

 

(b)Seat the candidate in a segregated location for the rest of the examination;

 

(c)Keep a record of the candidate’s seat location and identifying information;

 

(d)Keep the names and identifying information of the candidates in close proximity of the candidate; and

 

(e)Before the introduction of a computer-based examination, notify the appropriate authority of the circumstances, furnishing the candidate’s identification number, so that after the initial grading is completed, the candidate’s papers can be compared for unusual similarities with the papers of others who may have been involved. Upon introduction of a computer-based examination, notify NASBA and the AICPA and/or the test center of the circumstances, so that the candidate’s actions may be noted in the National Candidate Database and the candidate may be more closely monitored in future examination sessions.

 

2505.8In 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 NASBA and the Accountancy Board of any other state to which the candidate may apply for the examination information as to the Board’s findings and actions taken.

 

2505.9 The Board shall approve an application to take the Certified Public Accountant Examination if the applicant establishes to the satisfaction of the Board that he or she:

(a) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board, or holds that which the Board determines to be substantially the equivalent thereof; or

(b) Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration, including related courses in other areas of business administration; and

(c) For an applicant receiving his or her baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either paragraphs (a) or (b) of this subsection, the applicant must possess one hundred twenty (120) semester hours of college education; provided, that such an applicant will not be eligible for licensure unless or until the candidate possesses one hundred fifty (150) semester hours of college education, as required by § 2503.1(c).

 

 

authority

Pursuant to D.C. Official Code § 47-2853.10 (a)(12) and Mayor’s Order 2000-70, dated May 2, 2000.

source

Final Rulemaking published at 51 DCR 4401 (April 30, 2004); as amended by Final Rulemaking at 56 DCR 3666 (May 8, 2009).