24.201.510 CERTIFIED PUBLIC ACCOUNTANT EXAMINATION
(1) Prior to submitting an application to sit for the examination, the examination candidate must meet the educational requirements of ARM 24.201.501. All examination candidates must be approved by the board or its designee to sit for the examination.
(2) The Uniform Certified Public Accountant exam is the recognized and acceptable qualifying examination.
(3) The board accepts the advisory grading service of the AICPA or its delegate.
(4) Each examination candidate application must be accompanied by a non-refundable fee and all required supporting documents and transcripts.
(5) In addition to all other supporting documents, all foreign education must be accompanied by an evaluation by NASBA International Evaluation Services.
(6) The passing score on each section is 75.
(7) Eligible examination candidates shall schedule the examination at an approved test site. Once the examination candidate obtains a notice to schedule, the examination candidate has six months to sit for the scheduled test section(s). If the time expires without sitting for the test section(s) applied for, the examination candidate shall reapply.
(8) An examination candidate who fails to take the examination as scheduled forfeits all application fees.
History: 37-1-131, 37-50-204, MCA; IMP, 37-1-131, 37-50-204, 37-50-302, MCA; NEW, 2004 MAR p. 643, Eff. 3/26/04; AMD, 2004 MAR p. 2916, Eff. 12/3/04; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18.