Ala. Admin. Code r. 30-X-4-.04 - Passing Grade, Conditioned Subjects, Reexamination, Reapplication

Current through Register Vol. 40, No. 6, March 31, 2022

(1) The passing grade for each subject is 75.
(2) A 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.
(a) 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 retaken.
(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 State.
(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.

Notes

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 21, 2003. Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 02, November 30, 2015, eff. 12/14/2015. Amended by Alabama Administrative Monthly Volume XXXV, Issue No. 02, November 30, 2016, eff. 1/1/2017. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/13/2018. Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 11, August 30, 2019, eff. 9/30/2019.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, ยงยง 34-1-1, et seq.

The amended version of this section by Alabama Administrative Monthly Volume XL, Issue No. 05, February 28, 2022, filed January 24, 2022 is not yet available.

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