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Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 200. Examination

12 AAC 04.200. Examination

(a) The examination for certified public accountant consists of

(1) the computer-based Uniform Certified Public Accountant Examination; and

(2) an ethics course and open book ethics examination.

(b) A score of at least 75 in each section of the Uniform Certified Public Accountant Examination is considered passing.

(c) The ethics course and examination described in (a)(2) of this section is the self-study course, including its lesson reviews and examinations, titled Professional Ethics: The AICPA's Comprehensive Course , published by the American Institute of Certified Public Accountants (AICPA) 2003 revision, and is graded on a pass or fail basis. The board will waive passage of this course and examination if the applicant documents passage of an ethics examination of another licensing jurisdiction that, in the determination of the board, is equivalent to the course and examination described in this subsection.

(d) In the absence of exceptional circumstances, grades are those reported by the Advisory Grading Service of the American Institute of Certified Public Accountants.

(e) An applicant may retake an examination in accordance with 12 AAC 04.235.

(f) Repealed 2/2/94.

(g) Except as provided in 12 AAC 04.205, an applicant

(1) may sit for each section of the Uniform Certified Public Accountant Examination individually, and in any order:

(2) retains credit for any examination section passed for 18 months after the test date, without having to obtain a minimum score on failed sections and without regard to whether the applicant has taken other sections; and

(3) must pass all four sections of the Uniform Certified Public Accountant Examination within an 18-month period.

(h) If an applicant does not pass all four sections of the Uniform Certified Public Accountant Examination in accordance with (g)(3) of this section, credit for any section passed outside of the 18-month period expires, and that section must be retaken.

(i) The board will extend the period of credit for examination sections passes upon a showing, to the board's satisfaction, that the credit was lost due to circumstances beyond the applicant's control.

History: Eff. 9/9/72, Register 43; am 2/10/78, Register 64; am 1/27/81, Register 76; am 5/28/81, Register 78; am 3/30/84, Register 89; am 2/2/94, Register 129; am 7/27/97, Register 143; am 3/24/2004, Register 169

Authority: AS 08.04.070

AS 08.04.130

AS 08.04.160

Editor's note: A copy of Professional Ethics: The AICPA's Comprehensive Course may be obtained from the American Institute of Certified Public Accountants, Order Department, P.O. Box 2209, Jersey City, New Jersey 07303-2209, phone: (800) 862-4272, or at the AICPA's Internet web site at www.aicpa.org.


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Last modified 7/05/2006