32-723
|
32-723. Certified public accountant examination; qualifications A. Examination of persons applying for certificates under this chapter shall be held within the state, as the board decides, at least once each year. B. A person shall not be permitted to take the examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution. The evidence must show at least twenty-four semester hours in accounting courses of which twelve semester hours must be in intermediate accounting theory, advanced accounting, cost accounting, auditing theory and practice or income taxes, or any combination thereof, or advanced accounting courses equivalent thereof, and shall include an additional eighteen semester hours in related courses. Any transcripts submitted as evidence must be from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution. C. The board shall determine the required subjects in which applicants may be examined. D. All examinations provided for in this section shall be conducted in a manner prescribed by the board. The board may make use of all or any part of a certified public accountants' examination and advisory grading service, or both, as it deems appropriate to assist it in performing its duties. E. All examinations shall be graded under the auspices of the board. Each subject shall be graded separately. Within a reasonable time after the examination the board shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a written request to the board or its designated agent. F. A candidate who successfully passes sections of an examination shall be deemed to have received a condition as provided by rules of the board and shall have the right to be reexamined in the remaining sections at subsequent examinations held by the board. If the candidate passes the remaining sections within a period of time specified in the rules of the board, the candidate shall be considered to have passed the examination in its entirety. G. A candidate who has received a condition in an examination in any state whose examination is satisfactory to the board and in which the requirements to take the examination are as high as those required in this state may be deemed to have received a condition and may be given credit in the candidate's Arizona examination for those sections passed. The out-of-state condition must be in effect as determined by the rules of the board. The candidate may be reexamined only in the remaining sections at subsequent examinations held by the board. If the candidate passes the remaining sections within a period of time specified in the rules of the board the candidate shall be considered to have passed the examination in its entirety. H. The board may permit an Arizona applicant for the Arizona examination to take the examination for certified public accountant outside of this state under the auspices and control of any other state board of accountancy. I. The board may adopt rules regarding the scope of the examinations and the method and time of filing applications and may adopt all other rules necessary to implement this section. |