Fla. Admin. Code Ann. R. 61H1-28.0052 - Number of Sittings, and Granting of Credit, Release of Grades and Completion of Examination, Transition Rules

(1) With respect to the CPA Examination:

(a) A candidate may take the required test sections individually and in any order. As designated in this paragraph, credit for any test section(s) passed shall be valid for either eighteen or thirty months from the National Association of State Boards of Accountancy (NASBA) grade release date for 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. For any test section passed with a grade release date prior to January 1, 2024, credit will be valid for eighteen months from the NASBA grade release date for that test section. For any test section passed with a grade release date on or after January 1, 2024, credit will be valid for thirty months from the NASBA grade release date for that test section.

(b) Candidates must pass all four test sections of the CPA Examination within the designated rolling period, which begins on the NASBA grade release date for the first test section(s) passed. In the event all four test sections of the CPA Examination are not passed within the designated rolling period, credit for any test section(s) passed outside the applicable period will expire and must be retaken.

(2) A candidate shall be deemed to have passed the CPA Examination when the candidate has been granted credit for all sections of the CPA Examination. Upon certification of examination scores by the Board to the Department that the applicant has met all licensure requirements as imposed by Chapters 455 and 473, F.S., and the rules promulgated pursuant thereto, the Department shall issue a license to practice public accounting to such individual. However, in no event shall an initial license be issued if the initial licensure fees and all required documents are not received within 36 months of the date of certification of examination scores by the Board; in such case, the certification expires and the applicant may reapply for licensure by endorsement, pursuant to Section 473.308(7)(a), F.S.

(3) Examination credits expiring between April 1, 2020 and June 29, 2021 are granted an extension through June 30, 2021.

(4) Examination credits expiring between January 1, 2024 and June 29, 2025 are granted an extension through June 30, 2025.

(5) This rule shall be reviewed and, if necessary, repealed, modified, or renewed through the rulemaking process five years from the effective date.

Notes

Fla. Admin. Code Ann. R. 61H1-28.0052

Rulemaking Authority 455.217(1), 473.304, 473.306 FS. Law Implemented 455.217(1), 473.306 FS.

New 1-1-04, Amended 2-24-08, 8-20-09, 12-10-09, Amended by Florida Register Volume 47, Number 076, April 20, 2021 effective 5/6/2021, Amended by Florida Register Volume 49, Number 085, May 2, 2023 effective 5/14/2023, Amended by Florida Register Volume 49, Number 226, November 21, 2023 effective 12/6/2023.

New 1-1-04, Amended 2-24-08, 8-20-09, 12-10-09, 5-6-21, 5-14-23, 12-6-23.