Cal. Code Regs. Tit. 16, § 7.1 - Credit Status for the Computerized Uniform CPA Examination
(a) On or
after January 1, 2024, an applicant may sit for test sections of the
examination specified in Section
6(a) individually
and in any order. When the applicant has credit for all three core test
sections and one discipline test section within a rolling 30-month period as
defined in subsection (b), the applicant shall be considered to have passed the
examination. In addition, the following conditions for the administration of
that examination shall apply:
(1) Applicants
shall be issued an Authorization to Test and a Notice to Schedule as set forth
in Sections
8.1 and
8.2.
(2) Applicants are given credit for test
sections passed.
(3) Applicants who
fail any core test section may retake that section subject to the requirements
in Section
8.2. Requests to retake a failed
test section are accepted on a continuous basis by the submission of an
application for an Authorization to Test that is approved by the
Board.
(4) Applicants may take any
discipline test section but may schedule only one discipline test section at a
time.
(5) Applicants who receive
credit for passing one discipline test section will not be permitted to take
another discipline test section unless the credit has expired in accordance
with subsection (b).
(6) Applicants
who fail a discipline test section may retake any discipline test section
provided they do not have credit status for any other discipline test section.
Requests to retake a failed test section are accepted on a continuous basis by
the submission of an application for an Authorization to Test pursuant to
Section 8.2 that is approved by the
Board.
(b) Except as
provided in subsections (c)(2) and (d), applicants shall retain credit for any
test section(s) passed for the rolling period as defined in 7.1(a). The rolling
period begins with the date the first passing score for a test section is
released. The rolling period concludes with the date the applicant takes the
final test section passed, regardless of when the score is released. Once
credit for a section expires that section must be retaken and passed to
re-establish credit.
(c) Early
entry applicants qualifying under Section
9.3 shall have a condition placed
on any credit earned in accordance with this subsection and shall only be
provided conditional credit scores by the Board. For the purposes of this
subsection, the "condition" or "conditional credit" shall mean that such credit
shall not be used to pass the examination specified in Section
6 until completing the
requirements specified in Section
5093
of the Business and Professions Code, and meeting the requirements of
subsection (d)(1).
(1) Early entry applicants
that submit satisfactory evidence, as defined in Section
2.8, of completing educational
requirements within 240 days of submitting the application in Section
9.3 to the Board, shall have the
condition on any earned credit removed and credit will be granted in accordance
with this Section and Section
7.3, as applicable.
(2) Early entry applicants shall lose all
credit earned if they do not complete the educational requirements and/or meet
the 240-day deadline specified in subsection (c)(1) unless an extension has
been granted by the Board pursuant to subsection (d).
(d) Credit for passed test sections may be
extended by the Board because the applicant was prevented from sitting for an
unpassed test section or sections before credit for passed test sections
expired pursuant to subsection (b) or credit was lost pursuant to subsection
(c) because of one of the following events:
(1) Death of an immediate family member
(spouse, child or parent). Documentation, such as a copy of the death
certificate, must be submitted.
(2)
Catastrophic illness, contagious disease, or major traumatic injury to the
candidate or immediate family member (spouse, child or parent). Submit an
original letter on letterhead from the physician, which includes the date(s),
nature of the illness, and the physician's signature.
(3) Natural disaster (earthquake, flood,
fire, etc.).
(4) Non-issuance of
visa for travel to the U.S. Documentation, such as an official letter from the
U.S. Embassy or a copy of the passport indicating a visa was requested, must be
submitted.
(5) Other good
cause.
Notes
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092, 5093 and 5093.5, Business and Professions Code.
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092 and 5093, Business and Professions Code.
2. Change without regulatory effect repealing subsection (d), relettering subsections and amendingNote filed 10-11-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 41).
3. Repealer of subsection (c) and subsection relettering filed 4-16-2020; operative
4. Amendment of section and NOTE filed 11-30-2023; operative
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