(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. A candidate who has not passed all four subjects may choose to take any or all subjects not passed at one sitting.
(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 previously earned.
R.C. 119.032 review dates: 06/29/2007 and 09/14/2012
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, 11/5/92, 12/9/97, 1/1/00, 11/7/03