§ 12-100-109 — Examinations - reexaminations - rules

(1) The board shall
provide licensure examinations as often as necessary to provide candidates a
reasonable opportunity to take the examination. Examinations shall adequately test
a candidate's knowledge of accounting, auditing, and any other related subject the
board deems relevant and necessary. Any additional examination subject shall be
designated by the board by rule. The board shall set the passing score for an
examination at a level to adequately reflect the minimum level of competency
necessary for the practice of accountancy.

(2) The board shall establish by rule the standards for granting conditional
examination credit for candidates who pass one or more but not all of the sections
of the examination.

(3) The board may use the standard examinations and advisory grading
service promulgated by the American Institute of Certified Public Accountants,
which examination shall be deemed prima facie to meet the requirements of this
section.

(4) A candidate for a certificate of certified public accountant who meets the
educational requirements set by the board by rule is entitled to take an
examination.

(5) Any candidate who has passed any or all sections of an examination in
another state shall be credited for passing the sections if the sections passed are
determined by the board to be equivalent to sections of the examination offered in
this state and if the testing requirements in the other state are substantially the
same as in this state.

(6) If a candidate fails an examination or fails to pass in all subjects as
provided in subsection (5) of this section, the board may require the candidate to
take additional study before taking another examination.

Legislative History

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 798, � 1, effective October 1.