061-2 Wyo. Code R. §§ 2-4 - Examinations - Certified Public Accountant
(a) The board shall rely on the examination
and the AICPA advisory grading service.
(b) The candidate shall receive a passing
score as determined by the AICPA in each of the four (4) examination sections
before a certificate will be issued. A passing score shall be seventy-five
(75). Credit for passing a section is valid from the date of the testing event
regardless of the date the candidate is notified or receives the
score.
(c) Granting of Credit.
(i) A candidate may take examination sections
individually and in any order. Credit for any examination section passed shall
be valid for eighteen (18) months from the date the candidate took the
examination section. A candidate must pass all four (4) examination sections
within a rolling eighteen (18) month period that begins on the testing date of
the first passed examination section. In the event all four (4) examination
sections are not passed in the rolling eighteen (18) month period, credit for
any examination section passed outside the eighteen (18) month period shall
expire and that examination section shall be retaken. The eighteen (18) month
period may be extended by the board at its discretion upon a showing by the
candidate of good cause.
(ii) A
candidate may take any section of the examination up to four (4) times during a
one-year period but cannot retake any failed examination section in any one (1)
three (3) month testing period.
(iii) If examination system administration
changes eliminating the test window limitations, subsection (c)(ii) no longer
applies.
(iv) Transfer credit shall
be granted to a candidate for satisfactorily completing any section of the
examination given by the licensing authority in any jurisdiction, provided the
requirements as outlined in
W.S.
33-3-109(a)(v) and sections
3 and 4 of this chapter have been
met.
(d) Fees: Each
candidate shall pay an initial application fee to the board of $110.00 or a
re-examination application fee of $50.00 for filing subsequent applications.
The examination fees charged to candidates by the AICPA, NASBA, and the
examination delivery service provider are paid directly to NASBA. All transfer
candidates who qualify under subsection (c)(iii) above and all re-examination
candidates who last applied for the examination in excess of three (3) years
before the current application date shall pay initial application fees. An
application fee will be assessed for each application regardless of the number
of examination sections applied for on each application.
(e) Misconduct by a candidate in applying
for, taking, or subsequent to the examination shall invalidate any score
otherwise earned by a candidate on any section of the examination, may require
the candidate to be relocated, or may warrant summary expulsion from the
examination site and disqualification from taking the examination for a
specified period of time. For purposes of this rule, the following actions or
attempted activities, among others, may be considered misconduct:
(i) Falsifying or misrepresenting educational
credentials or other information required for admission to the
examination;
(ii) Communication
between candidates or others inside or outside the examination site while the
examination is in progress;
(iii)
Copying another candidate's answers while the examination is in
progress;
(iv) Impersonating a
candidate or having an impersonator take the examination in the candidate's
place;
(v) Reference to crib
sheets, textbooks, or other materials or electronic media (other than provided
to the candidate as part of the examination) inside or outside the examination
site while the examination is in progress;
(vi) Selling, buying, distributing, or
receiving any portion of a future or current examination;
(vii) Violating the non-disclosure
prohibitions of the examination or aiding or abetting another in doing
so;
(viii) Failure to follow
examination procedures or instructions; or
(ix) Retaking or attempting to retake an
examination section by an individual holding a valid certificate or by a
candidate who has unexpired credit for having passed the same examination
section, unless the individual has been directed to retake an examination
section pursuant to board order or unless the board has expressly authorized
the individual to retake the examination section.
(f) In any case where the Board believes it
has evidence a candidate has engaged in misconduct 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
consistent with the Wyoming Administrative Procedure Act. Contested case
hearings shall be conducted pursuant to the Office of Administrative Hearings'
Uniform Rules for Contested Case Practice and Procedure. The board shall notify
NASBA, the AICPA, and the examination center of the investigative findings. In
any case where a candidate is barred from taking the examination in the future,
the board shall provide the Board's findings and actions taken to any other
board of accountancy to which the candidate may apply.
(g) Subject to terms and conditions imposed
by NASBA or the AICPA, including but not limited to the candidate bearing all
travel and examination score review and appeal costs, the Board may allow a
Wyoming candidate the privilege to review and appeal the scores earned on the
examination within sixty (60) days after the release of the examination section
scores in question.
Notes
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