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(a) An applicant who passed sections of the written version of the Uniform Certified Public Accountant Examination before January 1, 2004 will be given credit for the corresponding sections of the computer-based Uniform Certified Public Accountant Examination as follows:
Examination Sections Examination Sections Before January 1, 2004 Beginning January 1, 2004 (Written Examinations): (Computer-Based Examination): Financial Accounting and Financial Accounting and Reporting (FARE) Reporting (FARE) Accounting and Reporting Regulation (REG) (ARE) Auditing Auditing and Attestation (AUDIT) Business Law and Profes- Business Environment and sional Concepts (BEC) Responsibilities (LPR)
(b) An applicant who received credit for examination sections passed under (a) of this section will be allowed a transition period to complete any remaining sections. The transition period consists of the number of writing opportunities the applicant would have had remaining under the written examination, or a period of months calculated as the number of writing opportunities the applicant would have had remaining under the written examination, multiplied by six months, whichever is first exhausted. If an applicant passes a section of the computer-based examination during the transition period, and the 18-month period under 12 AAC 04.200(g) (2) expires before the end of the transition period, the applicant retains credit for that section until the end of the transition period.
(c) If an applicant under (b) of this section does not pass the remaining sections of the Uniform Certified Public Accountant Examination by the end of the transition period, those sections passed under the written version of the examination expire and the applicant must retake those sections of the examination in accordance with 12 AAC 04.235. Examination sections passed under the computer-based examination are valid in accordance with 12 AAC 04.200(g) (2).
History: Eff. 3/24/2004, Register 169
Authority: AS 08.04.070
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Last modified 7/05/2006