Section 17-2506. CONDITIONAL CREDIT FOR EXAMINATION

 

2506.1The candidate is required to pass all Test Sections of the Uniform CPA Examination in order to qualify for a license.

 

2506.2Upon 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.

 

2506.3Before the implementation of a computer-based examination, a passing grade for each paper-and-pencil Test Section shall be 75. Upon implementation of the computer-based examination, the passing grade for each test section shall be the uniform passing grade established through the standard-setting procedure used by The American Institute of Certified Public Accountants (AICPA) Board of Examiners (BOE) and reported to the Board by NASBA. The Board shall report the candidate’s score to the candidate using a numeric scale of 0-99 that is calculated by AICPA. A score of 75 or greater shall represent a passing score.

 

2506.4Pending implementation of a computer-based examination, a candidate who passes two or more, but not all, sections of an examination at a given sitting shall be given credit for those sections that the candidate has passed and need not sit for reexamination in those sections, provided that:

 

(a)At the sitting, the candidate attempted to answer questions in all sections of the examination for which the candidate does not have credit;

 

(b)The candidate attained a minimum grade of 50 on each section taken at the sitting;

 

(c)The candidate passes the remaining sections of the examination within six consecutive examinations administered after the one at which the first sections were passed;

 

(d)At each subsequent sitting at which the candidate seeks to pass any additional sections, the candidate sits for all sections for which the candidate does not have credit; and

 

(e)In order to receive credit for passing additional sections in any subsequent sitting, the candidate attains a minimum grade of 50 on sections taken at that sitting.

 

2506.5Upon the Board’s implementation of a computer-based examination, a candidate may take the required Test Sections individually and in any order.

 

2506.6Any candidate taking the computer-based Uniform CPA Examination will be exempted from the provisions of § 2506.4.

 

2506.7Candidates shall pass all four Test Sections of the Uniform CPA Examination within any continuous eighteen-month period, which shall begin on the date that the first Test Section(s) passed is taken.

 

2506.8Candidates cannot retake a failed Test Section within the same three-month examination window during which the candidate failed that Test Section.

 

2506.9In the event all four Test Sections of the Uniform CPA Examination are not passed within any continuous eighteen-month period, credit for any Test Section(s) passed prior to the eighteen-month period will expire and that Test Section(s) shall be retaken.

 

2506.10Candidates having earned conditional credits on the paper-and-pencil examination, as of the launch date of the computer-based Uniform CPA Examination, will retain conditional credits for the corresponding Test Sections of the computer-based CPA examination as follows:

 

Paper-and-Pencil Examination	Computer-Based Examination
Auditing	Auditing and Attestation
Business Law and Professional Responsibilities (LPR)	Business Environment and Concepts
Financial Accounting and Reporting (FARE)	Financial Accounting and Reporting
Accounting and Reporting (ARE)	Regulation

 

2506.11Candidates who possess conditional credits earned under the paper-and-pencil examination as of the launch date of the computer-based Uniform CPA Examination will be allowed a transition period to complete any remaining Test Sections of the Uniform CPA Examination.

 

2506.12The transition period shall be calculated as follows:

 

(a)Conditional credit earned November 2001 expires after one attempt to pass the remaining sections or May 31, 2004, whichever occurs first;

 

(b)Conditional credit earned May 2002 expires after two attempts to pass the remaining sections or November 30, 2004, whichever occurs first;

 

(c)Conditional credit earned November 2002 expires after three attempts to pass the remaining sections or May 31, 2005, whichever occurs first;

 

(d)Conditional credit earned May 2003 expires after four attempts to pass the remaining sections or November 30, 2005, whichever occurs first; or

 

(e)Conditional credit earned November 2003 expires after five attempts to pass the remaining sections or May 31, 2006, whichever occurs first.

 

2506.13If a candidate who possesses conditional credit earned under the paper-and-pencil examination does not pass all remaining Test Sections during the applicable transition period, the conditional credits earned under the paper-and-pencil examination will expire and the candidate will lose credit for the Test Sections passed under the computer-based examination.

 

2506.14Any computer-based Test Section passed during the transition period is subject to the conditional credit provisions of the computer-based examination as shown in § 2506.4, except that a candidate that had earned conditional credit under the paper-and-pencil examination will not lose conditional credit for a Test Section of the computer-based examination that is passed during the transition period, even though more than eighteen months may have elapsed from the date the Test Section is passed, until the end of the transition period.

 

2506.15A candidate retains credit for each Test Section of an examination passed in another state if the candidate would have earned credit under the then applicable requirements if the candidate had taken the examination in the District of Columbia.

 

2506.16The Board may extend the term of an applicant’s conditional credit validity upon a showing by the applicant that the credit was lost due to circumstances beyond the candidate’s control.

 

2506.17A candidate is deemed to have passed the Uniform CPA Examination when the candidate holds, at the same time, valid credit for passing each of the four Test Sections of the examination. For purposes of this section, credit for passing a Test Section of the computer-based 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.

 

2506.18The candidate shall, for each Test Section scheduled by the candidate, pay to the Board or its designee, a Candidate Testing Fee. The Candidate Testing Fee is the total amount of the actual fees charged by the testing services or agencies, including rescheduling fees, plus the reasonable application fees established by the Director.

 

source

Final Rulemaking published at 40 DCR 8168 (November 19, 1993); as amended by Final Rulemaking published at 51 DCR 4401 (April 30, 2004).