Idaho Admin. Code r. - CHEATING

Current through August 30, 2021

01. Actions. Cheating by an applicant in applying for the CPA Examination or by a candidate in taking the CPA Examination will cause any grade otherwise earned on any part of the CPA Examination to be invalidated. Cheating may warrant summary expulsion from the examination room and disqualification from taking the CPA Examination for a specified period of time. (7-1-21)T
02. Hearings. If the Board believes that it has evidence that a candidate has cheated on the examination or a candidate has been expelled from the examination, the candidate will be provided notice and opportunity for hearing. In such hearings, the Board decides: (7-1-21)T
a. Whether or not there was cheating, and if so what remedy should be applied; (7-1-21)T
b. Whether the candidate will be given credit for any portion of the examination completed in that session; and (7-1-21)T
c. Whether the candidate will be barred from taking the examination in future sittings, and if so, for how many sittings. (7-1-21)T
03. Notice. If 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 will provide information about findings and actions taken to the national candidate database and the board of any other state to which the candidate may apply for the examination. (7-1-21)T


Idaho Admin. Code r.

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