Haw. Code R. § 16-71-19 - Computer-based examination

(a) The board shall use the examination prescribed by the American Institute of Certified Public Accountants, and shall make all necessary arrangements with the American Institute of Certified Public Accountants including the grading of the examination. The grades issued by the American Institute of Certified Public Accountants are advisory only and shall be ratified by the board to be official.

(b) Applications for the examination shall be:

(1) Made on a form provided by the board and filed with the board by the date specified in the application form; and

(2) Accompanied by the examination fee specified in chapter 16-53 which shall not be refundable. For each section of the examination, the applicant shall pay a candidate testing fee that includes the actual fees charged by the American Institute of Certified Public Accountants, National Association of State Boards of Accountancy, and the test delivery service provider, as well as the application fees specified in chapter 16-53. An application shall not be accepted for consideration unless the application is completed properly, and the correct fee and supporting documents required under this chapter and chapter 466, HRS, are attached to the application. In the case of an applicant who will complete the educational requirements within one hundred twenty days after the first examination, a transcript of the last semester shall be sent to the board immediately upon the school's release of the grades.

(c) An applicant who, subsequent to filing a completed application, wishes to reschedule the applicant's appointment to take the examination, may reschedule at no charge if the applicant notifies the board at least thirty days prior to the date of the appointment to take the examination. Rescheduling an appointment within thirty days before the date of the appointment to take the examination shall result in the assessment of a fee specified in chapter 16-53 which shall not be refundable. Failure to appear for the examination shall cause the forfeiture of all fees charged for the application and the examination.

(d) Each applicant shall present evidence satisfactory to the board that the requirements set forth in section 466-5, HRS, have been met. Satisfactory evidence shall take the form of a certified copy of a diploma, a certified transcript (date and degree granted), or a statement from a college official indicating that the applicant will graduate within one hundred twenty days after the examination.

(e) In the case of an applicant admitted to the examination on the expectation that the applicant will complete the educational requirements within one hundred twenty days, no grades shall be released and no credit shall be given for any part of the examination unless the educational requirement is met within one hundred twenty days of the examination and evidence of completion is submitted to the board.

(f) The examination for the license of certified public accountant shall be held in the State at places designated by the board.

(g) The board may apply reasonable security measures which are deemed necessary to confirm the identification of the applicants for examination. Notwithstanding any other provision of this chapter, the board may postpone a scheduled examination, the release of grades, or the issuance of a license due to a breach of examination security or examination misconduct.

(h) An applicant shall attain a grade of at least seventy-five, or the uniform passing grade established through a psychometrically acceptable standard-setting procedure approved by the board, in all sections of the examination in order to satisfactorily complete the entire examination.

(i) An applicant may take the required sections of the examination individually and in any order. Credit for any section passed shall only be valid for eighteen months from the last day of the quarter in which the applicant took that section, and the applicant shall not be required to maintain a minimum score on any failed section(s).

(1) An applicant shall pass all four sections of the examination within a rolling eighteen month period, which begins on the last day of the quarter in which the first section(s) passed is taken.

(2) An applicant can retake a failed section in the same quarter if the applicant's grade for the previous attempt of the same section has been released.

(3) In the event all four sections of the examination are not passed within the rolling eighteen-month period, credit for any section(s) passed outside the rolling eighteen-month period shall expire and that section(s) shall be retaken.

(j) The board shall accept conditional credits for any section or sections of the examination earned by the applicant and given under the authority of another state; provided that the applicant meets the educational requirements in section 466-5, HRS and further provided that the conditional credits for any section or sections earned in another state would have been given if the applicant had taken the section or sections in this State.

(k) Notwithstanding any other provision to the contrary, conditional credits that have expired may be extended only for good and valid reasons as determined by the board.

(l) The board may waive the examination for a license of certified public accountant in accordance with section 466-5(h), HRS; provided that with respect to the holder of a valid certificate or license of certified public accountant issued under the laws of another state, the board shall obtain written confirmation from an appropriate source in the other state that the certificate or license upon which an application for exemption is based is currently valid and in good standing.

Notes

Haw. Code R. § 16-71-19

[Eff 1/1/74; am 11/21/74; am 3/11/76; am 5/12/79; am and ren § 16-71-19, 6/25/81; am and comp 6/8/84; am and comp 10/23/87; am and comp 2/22/94; am and comp 6/3/95; comp 1/22/01; am and comp 1/30/10; comp 2/13/12] (Auth: HRS § 466-4) (Imp: HRS §§ 466-5, 466-8) [Am and comp 11/27/2021]