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24.201.510    EXAMINATIONS

(1) All applicants shall meet the educational requirements of ARM 24.201.501 prior to submission of an application and be approved by the board to sit for the examination.

(2) Before being issued a certificate as a certified public accountant or registered as a licensed public accountant (except applicants being registered as licensed public accountants under 37-50-304 , MCA) , all applicants shall pass the professional ethics for CPAs course developed by the American institute of certified public accountants (AICPA) .

(3) The board adopts the development and scoring services of the AICPA and the computer delivery and digital photograph services by the board's contractors.

(4) Each application must be accompanied by a non-refundable fee and all required supporting documents, including three moral character references, transcripts and foreign academic credentials service, inc. (FACS) evaluations of foreign credentials, as appropriate.

(5) The passing score on each section is 75, subject to the granting of credit requirements of ARM 24.201.512 and 24.201.516.

(6) The board may contract for:

(a) examination database and reporting services; and

(b) examination administrative services.

(7) Eligible applicants shall make the necessary contacts to schedule the time and place for examination at an approved test site and pay all applicable fees. Once the candidate obtains a notice to schedule from the board or the board's contractor, the applicant 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 applicant will need to reapply.

(8) An applicant who fails to take the examination as scheduled forfeits all application fees.

History: 37-50-204, 37-50-308, MCA; IMP, 37-50-204, 37-50-302, 37-50-303, 37-50-308, 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.

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