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(1) An applicant who has earned conditional credit on the paper-and-pencil examination at the implementation date of the computer-based examination will retain conditional credit for the corresponding test sections of the computer-based examination as follows:


paper-and-pencil exam section computer-based exam section
auditing auditing and attestation (A&A)
financial accounting and reporting (FARE) financial accounting and reporting (FAR)
accounting and reporting (ARE) regulation (REG)
business law and professional responsibilities (LPR) business environment and concepts (BEC)


(2) Applicants who have attained conditional status under the paper-and-pencil examination as of the implementation date of the computer-based examination are allowed a transition period to complete any remaining test sections. The transition period lasts until the earlier of the following occurs:

(a) the applicant has exhausted the number of examination attempts remaining under the paper-and-pencil examination; or

(b) the remaining time that the applicant had under the paper-and-pencil examination to retake test sections not yet passed has expired.

(3) If an applicant that conditioned under the paper-and-pencil examination does not pass all remaining sections during the transition period, conditioned credit earned under the paper-and-pencil examination will expire, and the applicant will lose credit for those sections. However, any computer-based test section passed during the applicable transition period is subject to the granting of credit provisions of the computer-based examination. An applicant who conditioned under the paper-and-pencil examination will not lose credit for a section of the computer-based examination that is passed during the applicable transition period, even though more than 18 months may have elapsed from the date the section is passed.

(4) An applicant shall retain credit for any and all test sections of the examination passed in another state provided such credits meet the requirements of 37-50-204 , MCA, and the applicable rules, and were earned under circumstances comparable to those in Montana.

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; TRANS, from Commerce, 2005 MAR p. 2668.

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