Haw. Code R. § 16-71-19.1 - Examination misconduct

(a) Any misconduct by an applicant in applying for, taking, or subsequent to the examination shall be prohibited and shall invalidate any grade earned by an applicant on any section of the examination, and may warrant summary expulsion from the test site, disqualification from taking the examination permanently or for a specified period of time, and other action deemed appropriate by the board.

(b) Acts of misconduct include but are not limited to any of the following:

(1) Falsifying or misrepresenting educational credentials or other information required for admission to the examination;

(2) Failure to follow examination instructions or procedures;

(3) Communication between applicants or with others inside or outside the test site while the examination is in progress;

(4) Copying another applicant's answers or allowing one's answers to be copied;

(5) Copying the examination questions or answers;

(6) Substitution of another person to sit in the test site;

(7) Reference to crib sheets, outlines, textbooks, or other material or electronic media (other than those provided to the applicant as part of the examination) inside or outside the test site while the examination is in progress;

(8) Leaving the test site without prior approval;

(9) Violating the nondisclosure prohibitions of the examination, or aiding or abetting another in doing so; or

(10) Retaking or attempting to retake a section by an individual holding a valid license of certified public accountant, or by an applicant who has unexpired conditional credit for having already passed the same section, provided that this may be allowed if the individual has been expressly authorized by the board to do so.

(c) In any case where it appears that misconduct has occurred or is occurring, the board or its designee may either summarily expel the applicant involved in the misconduct from the examination, or move the applicant to a separate area in the test site where the applicant can be more closely observed. In any case where the board or its designee permits an applicant to continue taking the examination, it may:

(1) Admonish the applicant;

(2) Seat the applicant in a segregated location for the remainder of the examination;

(3) Keep a record of the seat location and identifying information of the applicant, and the names and identifying information of other applicants in close proximity to the applicant; or

(4) Notify the national candidate database, the American Institute of Certified Public Accountants, and the test delivery service provider of the circumstances, so that the applicant may be more closely monitored in future examination sessions.

(d) In any case where the board believes that it has evidence that an applicant has been involved in examination misconduct, the board shall conduct an investigation and may conduct a hearing consistent with the provisions of section 16-71-66, chapter 16201, and chapter 91, HRS.

(e) If an applicant is refused credit for any section(s) of the examination, disqualified from taking any section, or barred from taking the examination in the future, the board or its designee may provide information on its findings and actions taken to the board of accountancy of another state or jurisdiction of the United States.

Notes

Haw. Code R. § 16-71-19.1

[Eff 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]