Section R4-1-226.01. Applications; Examination - Computer-based

A.       A person desiring to take the Uniform Certified Public Accountant Examination who is qualified under A.R.S. § 32- 723 may apply by submitting an initial application. A person whose initial application has already been approved by the Board to sit for the Uniform CPA Examination may apply by submitting an application for re-examination.

1.      The requirements for initial application for examination are:

a.        A completed application for initial examination,

b.        A $100 initial application fee if:

i.         The applicant has not previously filed an appli- cation for initial examination in Arizona, or

ii.        The Board administratively closed a previously submitted application, or

iii.      The applicant has been previously denied by the Board.

c.        University or college transcripts to verify that the applicant meets the educational requirements and if necessary for  education taken outside the United States an additional course-by-course evaluation from a foreign transcript evaluation service that is a member of either the National Association of Cre- dential Evaluation Services  or the Association of International Credential Evaluators.

2.        The requirements for application for re-examination are:

a.        A completed application for re-examination, and

b.        A $50 re-examination application fee.

B.       Within 30 days of receiving an initial application, board staff shall notify the applicant that the application is either complete or incomplete. If the application is incomplete, the notice shall specify what information is missing. The applicant has 30 days from the date of the Board’s letter to respond to the Board's request for additional information or the Board or its designee may administratively close the file. An applicant whose file is administratively closed and who later wishes to apply shall reapply under subsection (A)(1).

C.       The Board’s certification advisory committee (CAC) shall evaluate the applicant’s file and make a recommendation to the Board to approve or deny the application. The CAC may defer a decision on the applicant’s file to a subsequent CAC meeting to provide the applicant opportunity to submit any information requested by the CAC that the CAC believes is relevant to make a recommendation to the Board. The appli- cant has 30 days from the date of the Board’s letter to respond to the CAC's request for additional information or the Board or its designee may administratively close the file. If the CAC recommends approval, the application shall be put on a future board meeting agenda for consent. If the CAC recommends denial, the application will be put on a future board meeting agenda and the CAC shall provide the Board with the reasons for the recommendation of denial.

D.       If the Board approves the application, the Board shall notify the applicant in writing and send an authorization to test (ATT) to the National Association of State Boards of Accountancy (NASBA) to permit the applicant to take the specified section or sections of the examination for which the applicant applied. If the Board denies the application, the Board shall notify the applicant in writing the reasons the application was denied.

E.       If the applicant does not timely pay to the NASBA the fees owed for the examination section or sections for which the applicant applied,  the  ATT  expires. An  applicant  that still

wishes to take a section or sections of the Uniform CPA Exam- ination shall submit an application for re-examination under subsection (A)(2).

F.       After an applicant has paid NASBA, NASBA shall issue a notice to schedule (NTS) to the applicant. A NTS enables an applicant to schedule testing at an approved examination cen- ter. The NTS is effective on the date of issuance and expires when the applicant sits for all sections listed on the NTS or six months from the  date  of issuance, whichever occurs first. Upon written request to the Board and showing good cause that prevents the applicant from appearing for the examina- tion, an applicant may be granted by the Board a one-testing- window extension to a current NTS.

Historical Note

New Section made by final rulemaking at 9 A.A.R. 5022, effective January 3, 2004 (Supp. 03-4). Amended by final

rulemaking at 20 A.A.R. 520, effective February 4, 2014

(Supp. 14-1).