California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 2 - Examinations
Section 7.1 - Credit Status for the Computerized Uniform CPA Examination
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) On or after January 1, 2024, an applicant may sit for test sections of the examination specified in Section 6(a) individually and in any order. When the applicant has credit for all three core test sections and one discipline test section within a rolling 30-month period as defined in subsection (b), the applicant shall be considered to have passed the examination. In addition, the following conditions for the administration of that examination shall apply:
(b) Except as provided in subsections (c)(2) and (d), applicants shall retain credit for any test section(s) passed for the rolling period as defined in 7.1(a). The rolling period begins with the date the first passing score for a test section is released. The rolling period concludes with the date the applicant takes the final test section passed, regardless of when the score is released. Once credit for a section expires that section must be retaken and passed to re-establish credit.
(c) Early entry applicants qualifying under Section 9.3 shall have a condition placed on any credit earned in accordance with this subsection and shall only be provided conditional credit scores by the Board. For the purposes of this subsection, the "condition" or "conditional credit" shall mean that such credit shall not be used to pass the examination specified in Section 6 until completing the requirements specified in Section 5093 of the Business and Professions Code, and meeting the requirements of subsection (d)(1).
(d) Credit for passed test sections may be extended by the Board because the applicant was prevented from sitting for an unpassed test section or sections before credit for passed test sections expired pursuant to subsection (b) or credit was lost pursuant to subsection (c) because of one of the following events:
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092, 5093 and 5093.5, Business and Professions Code.
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092 and 5093, Business and Professions Code.