W. Va. Code R. § 1-1-6 - Examination for Certificate

Current through Register Vol. XXXIX, No. 11, March 18, 2022

6.1. Administration of the Examination. The Board may make use of all or any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service of the AICPA and may contract with third parties to perform any administrative services with respect to the examination that it considers appropriate to assist it in performing its duties hereunder.
6.2. Application for Examination.
6.2.a. An applicant for examination shall meet the requirements of 6.2. and shall complete the application form prescribed by the Board and furnish all information, documentation, references, and fees required in Section 18 of this Rule. Applications shall be filed in the Board office no later than 30 days prior to the date on which the candidate intends to sit for his/her first testing section.
6.2.b. An application will not be considered filed until the application fee and examination fee required by these Rules and all required supporting documents have been received, including proof of identity as determined by the Board and specified on the application form, official transcripts and proof that candidate has satisfied the education requirement.
6.2.c. Any candidate who fails to appear for the examination shall forfeit all fees charged for both the application and the examination.
6.2.d. The Board or its designee will forward notification of eligibility for the computer-based examination to NASBA's National Candidate Database.
6.2.e. If the candidate fails to take any part of the examination in eighteen (18) months from the time the application is filed with the Board, the applicant shall complete a new application for certification examination under the requirements existing at the time the new application is completed.
6.3. Time and Place of Examination. Eligible candidates shall independently contact a test center identified by the Board to schedule the time and place for the examination at an approved test site. Scheduling reexaminations must be made in accordance with subdivision 6.6.a. of this Rule.
6.4. Examination Content. The examination required by section eight, article nine, chapter thirty of the Act shall test the knowledge and skills required for performance as an entry-level certified public accountant. The examination shall consist of the sections and structure established by the AICPA or its successor organization.
6.5. Determining and Reporting Examination Grades. A candidate shall pass each of the four test sections of the examination provided for in 8.(2) of the Act with a minimum score of 75 to meet the certification requirement in subsection 4.1 of this Rule. Upon receipt of advisory grades from the examination provider, the Board will review and may adopt the examination grades and will report the official results to the candidate.
6.6. Retake and Granting of Credit Requirements.
6.6.a. A candidate may take the required test sections individually and in any order. Credit for any test sections passed are valid for eighteen months from the actual date the candidate took that test section, without having to attain a minimum score on any failed test sections and without regard to whether the candidate has taken other test sections.
6.6.a.1. Candidates must pass all four test sections of the Uniform CPA Examination within a rolling eighteen-month period, which begins on the date that the first test section passed is taken.
6.6.a.2. Unless otherwise provided for by the AICPA or its successor, candidates cannot retake a failed test section in the same examination window.
6.6.a.3. In the event the required four test sections of the Uniform CPA Examination are not passed within the rolling eighteen-month period, credit for any test section(s) passed prior to the eighteen-month period will expire and that test section(s) must be retaken.
6.6.a.4. A candidate shall retain credit for any and all test sections of an examination passed in another state if such credit would have been given, under then applicable requirements, if the candidate had taken the examination in this State.
6.6.a.5. The Board may, in particular cases, extend the term of conditional credit validity notwithstanding the requirements of paragraphs 1., 2., 3. and 4., upon a showing that the credit was lost by reason of circumstances beyond the candidate's control.
6.6.a.6. A candidate shall be deemed to have passed the Uniform CPA Examination once the candidate holds at the same time valid credit for passing each of the four test sections of the examination. For purposes of this Section, credit for passing a test section of the examination is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.
6.7. Candidate Testing Fee. The candidate shall, for each test section scheduled by the candidate to the Board or its designee, pay a fee that includes the actual fees charged by the AICPA, NASBA, and the test delivery service provider, as well as reasonable application fees established by the State Board.
6.8. Cheating.
6.8.a. Cheating by an applicant in applying for or taking the examination shall be considered to invalidate any grade otherwise earned by a candidate on any part of the examination, and may warrant summary expulsion from the examination room and disqualification from taking the examination for a specified number of subsequent sittings.
6.8.b. For purposes of this Rule, the following actions, among others, may be considered cheating:
6.8.b.1. Falsifying or misrepresenting educational credentials or other information required for admission to the examination;
6.8.b.2. Communication between candidates inside or outside the examination room or copying another candidate's answers while the examination is in progress;
6.8.b.3. Communication with others outside the examination room while the examination is in progress;
6.8.b.4. Substitution of another person to sit in the examination room in the stead of a candidate;
6.8.b.5. Reference to crib sheets, text books or other material inside or outside the examination room while the examination is in progress;
6.8.b.6. Violating the nondisclosure prohibitions of the examination or aiding or abetting another person in doing so; or
6.8.b.7. 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.
6.8.c. In any case where it appears that cheating has occurred or is occurring while the examination is in progress, 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.
6.8.d. 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 1CSR2, Contested Case Hearing Procedure, for the purpose of determining whether or not there was cheating, and if so what remedy should be applied.
6.8.e. After a hearing in any case where a candidate is refused credit for parts of the examination taken, or is disqualified from taking other parts, the Board shall give the candidate a statement containing its findings, the evidence upon which the findings are based, and a notice of the right of the candidate to a formal rehearing by the Board, with right of appeal, pursuant to West Virginia Board of Accountancy Rule, 1CSR2, Contested Case Hearing Procedure. The Board will also provide to the board of accountancy of any other state to which the candidate may apply for the examination, a copy of the final order containing findings of fact and conclusions of law.
6.9. Security and Irregularities. Notwithstanding any other provisions under these Rules, the Board may postpone scheduled examinations, the release of grades, or the issuance of certificates due to a breach of examination security; unauthorized acquisition or disclosure of the contents of an examination; suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or for any other reasonable cause or unforeseen circumstance.


W. Va. Code R. § 1-1-6

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