Section R4-1-229. Conditioned Credit

A.       An applicant is allowed to sit for each section individually and in any order.

1.        An applicant is given conditioned credit for each section of the examination passed. A conditioned credit is valid for 18 months.

2.        The applicant shall not retake a failed section in the same examination window. An examination window is the three-month period in which the applicant has an oppor- tunity to take an examination section or sections.

B.       Transfer of conditioned credit. The Board shall give an appli- cant credit for all sections of an examination passed in another jurisdiction if the credit has been conditioned. If an applicant transfers conditioned credit from another jurisdiction, the applicant shall pass the remaining sections of the examination within the 18-month period from the date that the first section was passed. An applicant who fails to pass all sections of the Uniform CPA Examination within 18 months shall retake pre- viously passed sections of the Uniform CPA Examination to ensure passage of all sections within an 18-month period.

Historical Note

Former Rules 6G, 6H; Former Section R4-1-29 renum- bered as Section R4-1-229 without change effective July 1, 1983 (Supp. 83-4). Amended effective August 21, 1986 (Supp. 86-4). Section repealed, new Section adopted effective January 1, 1994; filed in the Office of the Secretary of State September 21, 1993 (Supp. 93-3).

Amended effective November 20, 1998 (Supp. 98-4). Amended 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).