(a) An
application for an Authorization to Test (ATT) for the computer-based Uniform
CPA Examination pursuant to Section
8.1 must be complete including the
candidate's name, application date, date of birth, address, telephone number,
summary of education, the appropriate fees pursuant to Section
70, and a signature (or the
electronic equivalent) authorizing the release of application information to
the National Association of State Boards of Accountancy and the designated exam
administrator. The application must also specify the section(s) of the exam the
applicant is applying to take. First-time applicants, exclusive of early entry
applicants, must also provide official transcripts and/or foreign evaluations
pursuant to Section
9.2. First-time early entry
applicants must provide official transcripts and/or foreign evaluations in
accordance with Section
2.8 and completed Certificate of
Enrollment Form(s) (COE-1 (New 7/2022)) pursuant to Section
9.3.
(b) An applicant shall not have more than one
open ATT for any section of the examination at the same time. At the time of
application and during the time any ATT issued by the California Board of
Accountancy is open, the applicant shall not have an open ATT for the same
section in any other state or jurisdiction.
(c) The applicant shall not apply to take, or
take, any section or sections of the examination for which the applicant holds
unexpired credit pursuant to Section
7.1, with the following exception:
An applicant for reissuance who does not currently hold a Certified Public
Accountant license in another jurisdiction may retake the examination pursuant
to Section
37 of these regulations.
(d) The applicant shall certify at the time
of application that they are in compliance with subsections (b) and (c).
Falsifying this certification; or including any false, fraudulent, or
materially misleading statements on the application for the examination; or
including any material omission on the application for the examination shall be
cause for action by the Board pursuant to Business and Professions Code Section
5110.
(e) Except for a CPA who is required to take
specified section(s) of the examination pursuant to a disciplinary action of
the Board, no CPA shall apply to take, or take, any section of the Uniform
Certified Public Accountant Examination. A CPA who fails to comply with this
requirement shall be subject to disciplinary action by the Board.
Notes
Cal. Code Regs.
Tit. 16, §
8.2
Note: Authority cited: Section
5010,
Business and Professions Code. Reference: Sections
5081,
5082,
5082.1,
5082.2,
5092,
5093,
5093.5
and
5131,
Business and Professions Code.
Note: Authority cited: Section
5010,
Business and Professions Code. Reference: Sections
5081,
5082,
5082.1,
5082.2,
5092,
5093
and
5131,
Business and Professions Code.
1. New section filed
1-23-2004; operative 1-23-2004 pursuant to Government Code section
11343.4
(Register 2004, No. 4).
2. Change without regulatory effect amending
subsection (c) and repealing subsection (c)(1) and subsection (c)(2) designator
filed 2-27-2012 pursuant to section 100, title 1, California Code of
Regulations (Register 2012, No. 9).
3. Amendment of subsections (a)
and (d)-(e) and amendment of NOTE filed 11-30-2023; operative
1/1/2024
(Register
2023, No. 48).