This Rule is promulgated pursuant to sections
12-20-204,
12-100-105(1)(b),
and 12-100-109, C.R.S.
A.
APPLICATIONS
Application to sit for the examination shall be made in a
manner prescribed by the Board or its designee. An application is deemed
complete at the time all required information and fees are received. The Board
or its designee will not consider or review an incomplete application. Any
application that is not complete within one year of the receipt date will
expire and be destroyed. The applicant must submit a new application along with
all required information and fees.
B.
EXAMINATION ELIGIBILITY
A candidate may be eligible to sit for the examination after
satisfying the education requirements as provided in Rule
1.5(D).
C.
OFFICIAL
TRANSCRIPTS
A candidate must supply an official transcript to the Board
or its designee when applying to sit for the examination. An additional
official transcript may be required at the time the candidate applies for
certification. These official transcripts must be sent from the granting
college or university directly to the Board or its designee. However, the Board
may accept an official transcript from the candidate if the transcript is
provided in an official envelope sealed by the granting college or
university.
D.
WITHDRAWALS
1. A candidate may
withdraw from the examination by filing a written request with the Board's
designee. If a request is filed less than thirty days prior to the examination
date, the examination fee will be forfeited unless the failure to timely file
the request was due to:
a. The health
condition of the candidate or a member of his immediate family substantiated by
a physician's statement;
b. The
death of a member of the candidate's immediate family substantiated by a death
certificate;
c. The candidate
entered military service and is unable to sit for the examination; or
d. For other good cause deemed adequate by
the Board.
2. For the
purposes of this Rule 1.6, "immediate family" means directly related family
members, including grandparents, parents, spouse, sibling, child, or
grandchild, including "step" relationships.
E.
CANDIDATE CONDUCT DURING
EXAMINATION
1. A candidate shall
conduct himself in a manner that does not violate the standards of test
administration. Violations of test administration standards include, but are
not limited to:
a. Making a false, fraudulent,
or materially misleading statement or a material omission on, or in connection
with, any application for evaluation and examination to become a CPA of this
state. The withdrawal of any application does not deprive the Board of its
authority to take action against the applicant;
b. Failing to comply with written guidelines
of conduct to be adhered to by candidates during the examination or oral
guidance by a testing center administrator at any examination location;
and
c. Cheating, subverting, or
attempting to cheat or subvert, or aiding, abetting, or conspiring to cheat on
the examination;
d. Cheating,
subverting, or attempting to cheat or subvert, or aiding, abetting, or
conspiring to cheat on the examination includes, but is not limited to,
engaging in, soliciting, attempting, or procuring any of the following:
(1) Any form of communication between the
candidate and anyone, other than a proctor or examination administrator, while
the examination is in progress;
(2)
Any form of communication between the candidate and anyone at any time
concerning the content of the examination including, but not limited to, any
examination question or answer, unless the examination has been publicly
released by the preparer of the examination;
(3) Taking by another of all or any part of
the examination for the candidate;
(4) Possession or use at any time during the
examination or while the candidate is in the examination testing center of any
device, material, document, or other thing that is not expressly authorized for
use by examinees during the examination including, but not limited to, notes,
crib sheets, books, and electronic devices; or
(5) Using or referring at any time after the
commencement of the examination and prior to the conclusion of the examination,
including all breaks during the examination, to any person, device, material,
document, or other thing that is not expressly authorized for use by
candidates.
2.
A violation of this Rule 1.6 is cause for sanctions including disqualification.
Sanctions may range from entering a failing grade on all parts of the
examination in which cheating occurred, suspension, or total prohibition from
sitting for future examinations, other conditions or limitations, or any
combination of these sanctions.
3.
Any candidate observed violating this Rule 1.6 or who otherwise disrupts the
examination may be immediately removed from the testing center.
4. The voluntary departure or removal from an
examination does not deprive the Board of its authority to take action against
the candidate.
5. Any candidate
suspected of violating this Rule 1.6 or who may have been observed violating
this Rule 1.6 may be requested to remain for a reasonable period of time
following an examination session and may be questioned by test center
officials. Test center officials must report any alleged violation of this Rule
1.6 to the Board.
6. If more than
one candidate is knowingly involved in a connected violation of this Rule 1.6,
all persons involved are subject to sanctions, although not necessarily of the
same severity.
7. Other
jurisdictions to which a candidate may apply for the examination will be
notified of the sanction imposed by the Board.
8. If, upon a full investigation, the Board
has objective and reasonable grounds to believe and finds that the candidate
has violated the provisions of this Rule 1.6, it may impose the sanctions
described in paragraph (2) of this Rule 1.6. The Board shall incorporate the
findings in its order. For purposes of this paragraph (8), "full investigation"
means a reasonable ascertainment of the underlying facts on which the Board's
action is based.
9. The candidate,
within sixty days after the date of service of the order, may request a hearing
before the Board as provided in section
24-4-105, C.R.S., on the issue of
whether the candidate committed a violation of this Rule 1.6(E). The action of
the Board after any hearing shall be subject to judicial review as provided in
section 24-4-106, C.R.S.
10. This Rule 1.6 does not limit the Board's
authority to impose penalties or take any other action authorized under the
Act.
F.
CONDITIONING REQUIREMENTS
1.
Granting of Credit
a. Candidates are allowed
to sit for each section of the examination individually and in any
order.
b. Candidates retain credit
for any section(s) passed for thirty (30) months, without having to attain a
minimum score on failed sections and without regard to whether they have taken
other sections.
c. Candidates must
pass all four sections of the examination within a "rolling" thirty (30)-month
period that begins on the date of the notification letter (i.e. candidate score
summary) documenting a passing grade of the first section.
d. In the event all four sections of the
examination are not passed within the rolling thirty (30)-month period, credit
for any section(s) passed outside the thirty (30)-month period will expire and
the section(s) must be retaken.
e.
Written requests for exceptions to the requirements set forth above may be
granted at the discretion of the Board for individual hardship or other good
cause demonstrated in a timely manner.
G.
NOTICE TO SCHEDULE (NTS)
1. After a candidate has been determined
eligible to take any section of the examination and the candidate has paid the
required fee, the Board's designee will send the candidate an NTS authorizing
the candidate to take the section or sections of the examination.
2. The candidate has six months from the date
of the NTS to take the examination section for which the candidate is
eligible.
3. A candidate who fails
to take the approved examination section within six months must reapply to the
Board's designee for establishment of new eligibility.
Notes
3 CCR 705-1.6
44
CR 03, February 10, 2021, effective
3/2/2021
44
CR 20, October 25, 2021, effective
11/14/2021
45
CR 11, June 10, 2022, effective
6/30/2022
45
CR 17, September 10, 2022, effective
9/30/2022
45
CR 20, October 25, 2022, effective
11/14/2022
46
CR 23, December 10, 2023, effective
12/30/2023