Code of Colorado Regulations
700 - Department of Regulatory Agencies
705 - Division of Professions and Occupations - Board of Accountancy
3 CCR 705-1 - ACCOUNTANCY RULES AND REGULATIONS
Section 3 CCR 705-1.6 - EXAMINATION GENERAL REQUIREMENTS AND PROHIBITED CONDUCT

Universal Citation: 3 CO Code Regs 705-1 ยง 6

Current through Register Vol. 47, No. 17, September 10, 2024

This Rule is promulgated pursuant to sections 12-20-204, 12-100-105(1)(b), and 12-100-109, C.R.S.

A. APPLICATIONS

Application to sit for the examination shall be made in a manner prescribed by the Board or its designee. An application is deemed complete at the time all required information and fees are received. The Board or its designee will not consider or review an incomplete application. Any application that is not complete within one year of the receipt date will expire and be destroyed. The applicant must submit a new application along with all required information and fees.

B. EXAMINATION ELIGIBILITY

A candidate may be eligible to sit for the examination after satisfying the education requirements as provided in Rule 1.5(D).

C. OFFICIAL TRANSCRIPTS

A candidate must supply an official transcript to the Board or its designee when applying to sit for the examination. An additional official transcript may be required at the time the candidate applies for certification. These official transcripts must be sent from the granting college or university directly to the Board or its designee. However, the Board may accept an official transcript from the candidate if the transcript is provided in an official envelope sealed by the granting college or university.

D. WITHDRAWALS

1. A candidate may withdraw from the examination by filing a written request with the Board's designee. If a request is filed less than thirty days prior to the examination date, the examination fee will be forfeited unless the failure to timely file the request was due to:
a. The health condition of the candidate or a member of his immediate family substantiated by a physician's statement;

b. The death of a member of the candidate's immediate family substantiated by a death certificate;

c. The candidate entered military service and is unable to sit for the examination; or

d. For other good cause deemed adequate by the Board.

2. For the purposes of this Rule 1.6, "immediate family" means directly related family members, including grandparents, parents, spouse, sibling, child, or grandchild, including "step" relationships.

E. CANDIDATE CONDUCT DURING EXAMINATION

1. A candidate shall conduct himself in a manner that does not violate the standards of test administration. Violations of test administration standards include, but are not limited to:
a. Making a false, fraudulent, or materially misleading statement or a material omission on, or in connection with, any application for evaluation and examination to become a CPA of this state. The withdrawal of any application does not deprive the Board of its authority to take action against the applicant;

b. Failing to comply with written guidelines of conduct to be adhered to by candidates during the examination or oral guidance by a testing center administrator at any examination location; and

c. Cheating, subverting, or attempting to cheat or subvert, or aiding, abetting, or conspiring to cheat on the examination;

d. Cheating, subverting, or attempting to cheat or subvert, or aiding, abetting, or conspiring to cheat on the examination includes, but is not limited to, engaging in, soliciting, attempting, or procuring any of the following:
(1) Any form of communication between the candidate and anyone, other than a proctor or examination administrator, while the examination is in progress;

(2) Any form of communication between the candidate and anyone at any time concerning the content of the examination including, but not limited to, any examination question or answer, unless the examination has been publicly released by the preparer of the examination;

(3) Taking by another of all or any part of the examination for the candidate;

(4) Possession or use at any time during the examination or while the candidate is in the examination testing center of any device, material, document, or other thing that is not expressly authorized for use by examinees during the examination including, but not limited to, notes, crib sheets, books, and electronic devices; or

(5) Using or referring at any time after the commencement of the examination and prior to the conclusion of the examination, including all breaks during the examination, to any person, device, material, document, or other thing that is not expressly authorized for use by candidates.

2. A violation of this Rule 1.6 is cause for sanctions including disqualification. Sanctions may range from entering a failing grade on all parts of the examination in which cheating occurred, suspension, or total prohibition from sitting for future examinations, other conditions or limitations, or any combination of these sanctions.

3. Any candidate observed violating this Rule 1.6 or who otherwise disrupts the examination may be immediately removed from the testing center.

4. The voluntary departure or removal from an examination does not deprive the Board of its authority to take action against the candidate.

5. Any candidate suspected of violating this Rule 1.6 or who may have been observed violating this Rule 1.6 may be requested to remain for a reasonable period of time following an examination session and may be questioned by test center officials. Test center officials must report any alleged violation of this Rule 1.6 to the Board.

6. If more than one candidate is knowingly involved in a connected violation of this Rule 1.6, all persons involved are subject to sanctions, although not necessarily of the same severity.

7. Other jurisdictions to which a candidate may apply for the examination will be notified of the sanction imposed by the Board.

8. If, upon a full investigation, the Board has objective and reasonable grounds to believe and finds that the candidate has violated the provisions of this Rule 1.6, it may impose the sanctions described in paragraph (2) of this Rule 1.6. The Board shall incorporate the findings in its order. For purposes of this paragraph (8), "full investigation" means a reasonable ascertainment of the underlying facts on which the Board's action is based.

9. The candidate, within sixty days after the date of service of the order, may request a hearing before the Board as provided in section 24-4-105, C.R.S., on the issue of whether the candidate committed a violation of this Rule 1.6(E). The action of the Board after any hearing shall be subject to judicial review as provided in section 24-4-106, C.R.S.

10. This Rule 1.6 does not limit the Board's authority to impose penalties or take any other action authorized under the Act.

F. CONDITIONING REQUIREMENTS

1. Granting of Credit
a. Candidates are allowed to sit for each section of the examination individually and in any order.

b. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections.

c. Candidates must pass all four sections of the examination within a "rolling" thirty (30)-month period that begins on the date of the notification letter (i.e. candidate score summary) documenting a passing grade of the first section.

d. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

e. Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.

G. NOTICE TO SCHEDULE (NTS)

1. After a candidate has been determined eligible to take any section of the examination and the candidate has paid the required fee, the Board's designee will send the candidate an NTS authorizing the candidate to take the section or sections of the examination.

2. The candidate has six months from the date of the NTS to take the examination section for which the candidate is eligible.

3. A candidate who fails to take the approved examination section within six months must reapply to the Board's designee for establishment of new eligibility.

Disclaimer: These regulations may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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