Current through Register Vol. 40, No. 6, March 31, 2022
(1) Cheating by a
candidate in applying for, taking or subsequent to the Uniform CPA Examination
(examination) will be deemed to invalidate any grade otherwise earned by a
candidate on any test section of the examination and may warrant summary
expulsion from the test site and disqualification from taking the examination
for a specified period of time.
For purposes of this Rule, the following actions or attempted activities, among
others, may be considered cheating:
Falsifying or misrepresenting educational credentials or other information
required for admission to the examination;
(b) Communicating by any means with other
candidates inside or outside the test site or copying another candidate's
answers while the examination is in process;
(c) Communicating by any means with others
inside or outside the test site while the examination is in progress;
(d) Substituting of another person to sit in
the test site in the stead of a candidate;
(e) Referencing crib notes, textbooks, or
other material or electronic media, other than that provided to the candidate
as part of the examination, inside or outside the test site while the
examination is in progress;
Violating the nondisclosure prohibitions of the examination or aiding or
abetting another in doing so, or otherwise participating in the collection of
test items for use, redistribution or sale;
(g) Retaking or attempting to retake a test
section by an individual holding a valid certificate or by a candidate who has
unexpired credit for having already passed the same test section, unless the
individual has been directed to retake a test section pursuant to Board order
or unless the individual has been expressly authorized by the Board to
participate in a "secret shopper" program;
(h) Failing to comply with the testing
(3) In any case where it appears that
cheating has occurred or is occurring, the Board or its representatives may
either summarily expel the candidate involved from the examination or move the
candidate to a position in the test center away from other examinees where the
candidate can be watched more closely.
In any case where the Board believes that
it has evidence that a candidate has cheated on the examination, including
those cases where the candidate has been expelled from the examination, the
Board shall conduct an investigation and may conduct a hearing consistent with
the requirements of the state's Administrative Procedures Act following the
examination session for the purpose of determining whether or not there was
cheating, and if so what remedy should be applied. In such proceedings, the
Board shall decide:
(a) Whether the candidate
shall be given credit for any portion of the examination completed in that
(b) Whether the
candidate shall be barred from taking the examination and if so, for what
period of time.
any case where the Board or its representative permits a candidate to continue
taking the examination, it may, depending upon the circumstances:
(a) Admonish the candidate;
(b) Seat the candidate in a segregated
location for the rest of the examination;
(c) Keep a record of the candidate's seat
location and identifying information and the names and identifying information
of the candidates in close proximity of the candidate; and/or
(d) Notify the National Candidate Database
and AICPA and/or the test center of the circumstances, so that the candidate
may be more closely monitored in future examination sessions.
(6) In any case in which a
candidate is refused credit for any test section of an examination taken,
disqualified from taking any test section, or barred from taking the
examination in the future, the Board may provide to the board of accountancy of
any other state to which the candidate may apply for the examination
information as to the Board's findings and actions taken.
Ala. Admin. Code r. 30-X-4-.08
New Rule: Filed October 17,
2003; November 21, 2003.
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.
Author: Alabama Board of Public
Code of Ala.