Current through Register 1533, October 25, 2024
Section 2.06 - Granting of Full or Partial Credits to Candidates Who Pass Examination in One or More Subjects; Reexamination(1)Passing the Computer Based Examination. (a) A candidate may take the required test sections individually and in any order. Credit for any test section(s) shall be valid for 18 months from the actual date the candidate took the test section, without having to attain a minimum score on any failed test sections(s) and without regard to whether the candidate has taken other test sections.(b) Candidates must pass all four test sections of the Uniform CPA Examination with a grade of 75 or higher within a rolling 18 month period, which begins on the date that the first test section(s) that is passed is taken.(c) Candidates cannot retake a failed test section(s) in the same examination window. An examination window refers to a three-month period in which candidates have an opportunity to take the CPA examination composed of two months in which the examination is available to be taken and one month in which the examination will not be offered, while routine maintenance is performed and the item bank is refreshed. Thus, candidates will be able to test two out of the three months within an examination window.(d) In the event all four test sections of the CBT are not passed within the rolling 18 month period, credit for any test section(s) passed outside the 18 month period will expire and test section(s) must be retaken.(e) A candidate shall be deemed to have passed the CBT once the candidate possesses at the same time valid credit for passing each of the four test sections of the CBT within the time frame described above. For purposes of 252 CMR 2.06(3), credit for passing a test section of the CBT is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.(2)Military Service. The time limitations within which a candidate is required to pass subjects under 252 CMR 2.06(1) shall not include any period during which the applicant is on active duty in the Armed Services of the United States.(3)Examination Results. The Board or its designee will advise a candidate whether the candidate has passed all or any part of the examination.Amended by Mass Register Issue 1339, eff. 5/19/2017.