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Accy 3.07(2) (2) A candidate who has attained credit for paper-based examination sections passed as of the start of the transition period shall be allowed a transition period to complete any remaining sections of the certified public accountant examination during the transition.
Accy 3.07(3) (3) If a candidate does not pass all remaining sections during the transition period, credits earned under the paper-and-pencil examination will expire.
Accy 3.07(4) (4) Any section passed during the transition period is subject to the granting of credit provisions in s. Accy 3.06.
Accy 3.07(5) (5) A candidate passing the auditing section on the paper-and-pencil examination shall be deemed to have passed the auditing and attestation section of the computer-based examination.
Accy 3.07(6) (6) A candidate passing the financial accounting and reporting section on the paper-and-pencil examination shall be deemed to have passed the financial accounting and reporting section of the computer-based examination.
Accy 3.07(7) (7) A candidate passing the accounting and reporting section on the paper-and-pencil examination shall be deemed to have passed the regulation section of the computer-based examination.
Accy 3.07(8) (8) A candidate passing the business law and professional responsibilities section on the paper-and-pencil examination shall be deemed to have passed the environment and concepts section of the computer-based examination.
Accy 3.07 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93; am. Register, August, 1995, No. 476, eff. 9-1-95; CR 02-149: r. and recr. Register October 2003 No. 574, eff. 11-1-03.
Accy 3.08 Accy 3.08 Examination grades of other states. A candidate for the C.P.A. certificate who becomes domiciled in this state, and who has acquired examination passing credits under the uniform examination of another state, may apply for acceptance of those credits by this state, toward fulfillment of the requirements for a C.P.A. certificate in this state. The board may accept such credits if the candidate could have otherwise qualified as a candidate in this state.
Accy 3.08 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93.
Accy 3.09 Accy 3.09 Cheating on examination.
Accy 3.09(1) (1) Cheating on the certified public accountant examination is a serious breach of integrity and indicates a lack of good professional character. Cheating on an examination includes, but is not limited to:
Accy 3.09(1)(a) (a) Communications concerning an examination being written between candidates inside or outside of the examination room, or copying another's answers.
Accy 3.09(1)(b) (b) Communications concerning an examination being written with accomplices outside of the examination room.
Accy 3.09(1)(c) (c) Substitution by a candidate of another person to sit in the examination room for the candidate and write one or more of the examination questions or papers for the candidate.
Accy 3.09(1)(d) (d) Reference to "crib notes," test books or other materials inside or outside the examination room during periods examinations are being written.
Accy 3.09(1)(e) (e) Divulging the nature or content of any examination question or answer to any individual or entity subsequent to the conclusion of the examination.
Accy 3.09(1)(f) (f) Removing any examination materials, notes or other similar materials from the examination room.
Accy 3.09(2) (2) Penalties imposed by the board for cheating on the examination shall be related to the seriousness of the offense. Cheating which was planned in advance is the most serious offense. Penalties may include the entering of a failing grade on all sections written for the examinations in which cheating occurred and suspension of the right to write the next scheduled examination after the examination in which cheating occurred or to the entering of a failing grade on all sections written for the examinations in which cheating occurred and suspension of the right to write for as many as the next 6 scheduled examinations after the examination in which cheating occurred. Time within which conditional credit previously earned for passing part of the examination may be extended by board action in situations where penalties are levied, and by as long as the period of suspension.
Accy 3.09(3) (3) If more than one candidate is involved in a connected offense of cheating on an examination, each candidate knowingly involved in the cheating is subject to penalties.
Accy 3.09(4) (4) Other jurisdictions to which a candidate may apply to write the certified public accountant examination during a period of suspension of the right to write shall be notified of the penalty levied in Wisconsin.
Accy 3.09 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93; cr. (1) (e) and (f), Register, March, 1996, No. 483, eff. 4-1-96.
Accy 3.10 Accy 3.10 Professional ethics examination.
Accy 3.10(1) (1) A candidate for a certified public accountant certificate shall successfully pass an open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin.
Accy 3.10(2) (2) The passing grade on the professional ethics examination is 80.
Accy 3.10(3) (3) A candidate who fails to achieve a passing score on the professional ethics examination is not eligible for reexamination for 30 days following notification of the failure. A candidate who fails to achieve a passing score upon reexamination is not eligible for another reexamination for 90 days following notification of the reexamination failure.
Accy 3.10 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93.
Accy 3.11 Accy 3.11 Examination review.
Accy 3.11(1)(1) Applicants for the certified public accountant examination may request a review of their examination papers from the American institute of certified public accountants advisory grading service.
Accy 3.11(2) (2) An applicant who fails the professional ethics examination may request a review of the examination. The following conditions apply:
Accy 3.11(2)(a) (a) The applicant shall file a written request to the board within 30 days of the date on which examination results were mailed and pay the fee under s. SPS 4.05.
Accy 3.11(2)(b) (b) Examination reviews are by appointment only and shall be limited to one hour.
Accy 3.11(2)(c) (c) Reviews shall be conducted prior to the time an applicant applies to retake the examination.
Accy 3.11(2)(d) (d) An applicant may review each failed examination only once.
Accy 3.11(2)(e) (e) The examination may be reviewed by telephone. During a telephone review an applicant shall be provided with the statute or administrative code reference number and the topic of the test questions the applicant failed.
Accy 3.11(2)(f) (f) An applicant may not be accompanied during the review by any person other than the proctors.
Accy 3.11(2)(g) (g) Bound reference books shall be permitted in the review.
Accy 3.11(2)(h) (h) Applicants may not remove any notes from the review. Notes shall be retained by the proctor.
Accy 3.11(2)(i) (i) The proctor shall not respond to inquiries by the applicant regarding allegations of examination error.
Accy 3.11 History History: Cr. Register, March, 1996, No. 483, eff. 4-1-96; correction in (2) (a) made under s. 13.92 (4) (b) 7., Stats., Register November 2011 No. 671.
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