Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511 - ELIGIBILITY
Subchapter D - CPA EXAMINATION
Section 511.77 - Scoring

Universal Citation: 22 TX Admin Code ยง 511.77

Current through Reg. 49, No. 38; September 20, 2024

(a) Scoring of the UCPAE shall be performed by the AICPA, subject to the approval of the board. An applicant must earn a minimum passing score established through a psychometrically acceptable standard-setting procedure approved by the board. The minimum score is 75. The board shall establish a method for accurately tracking and recording an applicant's score. An applicant will be notified of the score no later than the 30th day after the day on which the board receives the applicant's score from NASBA, unless board action is pending; in which case, the applicant is precluded from receiving the UCPAE score until the board action is resolved. In no event will any information concerning the applicant's performance on the UCPAE be released to anyone other than the applicant unless the applicant has delivered written authorization to the board.

(b) An applicant may request a score review of the UCPAE results from the most recent testing quarter established by the AICPA and shall pay the fee associated with the score review.

(c) Applicants are advised ahead of time that fewer than 1% of all requested score reviews, since the inception of the UCPAE computer-based testing, have resulted in a change to a score.

(d) The UCPAE results are subject to routine quality controls and are scored twice by the AICPA before scores are released to the board. The score review is a verification that the approved answer key was applied correctly to the UCPAE section and that the written communications questions were scored. The score review is not:

(1) A regrading of the UCPAE section;

(2) An opportunity to find additional points;

(3) An opportunity to review content; or

(4) An opportunity to have an alternate response considered.

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