(A) The passing grade for each subject of the uniform CPA examination is seventy-five.
A candidate who passes any subject of the CPA examination will earn conditional credit for that subject.
(B) A candidate who earns initial conditional credit on one or more subjects of the uniform CPA examination during the same examination window must complete the remaining subject or subjects of the examination within the six examination windows following that examination window.
(C) If the candidate does not pass the uniform CPA examination during the period specified in paragraph (B) of this rule, then the candidate will lose all conditional credit older than the period specified in paragraph (B) of this rule.
(D) Extensions and waivers shall be granted for service members and their spouse who are called to active duty during the exam taking process.
Five Year Review (FYR) Dates: 09/30/2014 and 12/01/2019
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 1/17/75, 7/5/84, 11/17/86, 4/27/92, 12/9/97, 1/1/00, 11/7/03, 9/14/07, 11/25/13