Current through Register Vol. 40, No. 6, March 31, 2022
(1) The passing
grade for each subject is 75.
candidate may take the required test sections individually and in any order.
Credit for any test section(s) passed shall be valid for eighteen months from
the actual date the candidate took that test section, without having to attain
a minimum score on any failed test section(s) and without regard to whether the
candidate has taken other test sections.
Candidates must pass all test sections of the Uniform CPA Examination
(examination) within a rolling eighteen-month period, which begins on the date
that the first test section(s) passed is taken.
(b) Subject to 30-X-4-.04(2)(c), candidates
cannot retake a failed test section(s) in the same examination window. A
testing window is equal to a calendar quarter (Jan-Mar, Apr-Jun, Jul-Sep,
Oct-Dec). Candidates will be able to test no less than two (2) months out of
each testing window.
(c) If the
examination testing guidelines are changed to eliminate the testing window
limitation contained in 30-X-4-.04(2)(b), a candidate would be eligible to
retake a test section as soon as testing results for the prior attempt for that
section are released.
(d) In the
event all test sections of the examination are not passed within the rolling
eighteen-month period, credit for any test section(s) passed outside the
eighteen-month period will expire and that test section(s) must be
(3) A candidate
shall retain credit for any and all test sections of an examination passed in
another state if such credit would have been given, under then applicable
requirements, if the candidate had taken the examination in this
(4) The Board may in
particular cases extend the term of conditional credit validity notwithstanding
the requirements of paragraphs (2), and (3), upon showing that the credit was
lost by reason of circumstances beyond the candidate's control.
(5) A candidate shall be deemed to have
passed the examination once a candidate holds at the same time valid credit for
passing each of the test sections of the examination. For purposes of this
section, credit for passing a test section is valid from the actual date of the
testing event for that test section, regardless of the date the candidate
actually receives notice of the passing grade.
Ala. Admin. Code r. 30-X-4-.04
Filed September 3, 1982.
Amended: Filed August 10, 1990, and May 20. 1993. Amended: Filed July 21, 1993;
effective August 25, 1993. Amended: Filed October 17, 2003; effective November
Administrative Monthly Volume XXXIV, Issue No. 02, November 30,
2015, eff. 12/14/2015.
Administrative Monthly Volume XXXV, Issue No. 02, November 30,
2016, eff. 1/1/2017.
Administrative Monthly Volume XXXVI, Issue No. 11, August 31,
2018, eff. 9/13/2018.
Administrative Monthly Volume XXXVII, Issue No. 11, August 30,
2019, eff. 9/30/2019.
Author: Alabama Board of Public
Code of Ala.
version of this section by
Administrative Monthly Volume XL, Issue No. 05, February 28, 2022,
filed January 24, 2022 is not yet