Tenn. Comp. R. & Regs. 0020-01-.07 - CHEATING
(1) Cheating by a candidate in applying for,
taking or subsequent to the examination invalidates 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.
(2)
For purposes of this rule, the following actions or attempted activities, among
others, may be considered cheating:
(a)
Falsifying or misrepresenting educational credentials, candidate
identification, 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 instead of a candidate;
(e) Reference to crib sheets, text books 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;
(g)
Retaking or attempting to retake a test section by an individual holding a
valid certificate or by a candidate who has unexpired credit for having already
passed the same test section, unless the individual has been directed to retake
a test section pursuant to Board order or unless the individual has been
expressly authorized by the Board to participate in a "secret shopper"
program.
(3) In 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.
(4) In 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 may conduct a hearing following the
examination session for the purpose of determining whether or not there was
cheating, and if so what remedy should be applied. In such proceedings, 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 what
period of time.
(5) In
any case where the Board or its representative permits a candidate to continue
taking the examination, it may, depending on the circumstances:
(a) Admonish the candidate;
(b) Keep a record of the candidate's seat
location and identifying information, and the names and identifying information
of the candidates in close proximity of the candidate;
(c) Notify the National Candidate Database
and the AICPA and/or the test center of the circumstances, so that the
candidate may be more closely monitored in future examination
sessions.
(6) In any
case where a candidate is refused credit for any part of the examination taken,
or is disqualified from taking other parts, the Board shall provide the
candidate with a written statement containing its findings.
(7) In 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 the Board of Accountancy of any other state to which
the candidate may apply for the examination, information as to the Board's
findings and actions taken.
Notes
Authority: T.C.A. ยง 62-1-105.
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