Section 7.1 - Credit Status for the Computerized Uniform CPA Examination(a) On or after January 1, 2024, an applicant may sit for test sections of the examination specified in Section 6(a) individually and in any order. When the applicant has credit for all three core test sections and one discipline test section within a rolling 30-month period as defined in subsection (b), the applicant shall be considered to have passed the examination. In addition, the following conditions for the administration of that examination shall apply: (1) Applicants shall be issued an Authorization to Test and a Notice to Schedule as set forth in Sections 8.1 and 8.2.(2) Applicants are given credit for test sections passed.(3) Applicants who fail any core test section may retake that section subject to the requirements in Section 8.2. Requests to retake a failed test section are accepted on a continuous basis by the submission of an application for an Authorization to Test that is approved by the Board.(4) Applicants may take any discipline test section but may schedule only one discipline test section at a time.(5) Applicants who receive credit for passing one discipline test section will not be permitted to take another discipline test section unless the credit has expired in accordance with subsection (b).(6) Applicants who fail a discipline test section may retake any discipline test section provided they do not have credit status for any other discipline test section. Requests to retake a failed test section are accepted on a continuous basis by the submission of an application for an Authorization to Test pursuant to Section 8.2 that is approved by the Board.(b) Except as provided in subsections (c)(2) and (d), applicants shall retain credit for any test section(s) passed for the rolling period as defined in 7.1(a). The rolling period begins with the date the first passing score for a test section is released. The rolling period concludes with the date the applicant takes the final test section passed, regardless of when the score is released. Once credit for a section expires that section must be retaken and passed to re-establish credit.(c) Early entry applicants qualifying under Section 9.3 shall have a condition placed on any credit earned in accordance with this subsection and shall only be provided conditional credit scores by the Board. For the purposes of this subsection, the "condition" or "conditional credit" shall mean that such credit shall not be used to pass the examination specified in Section 6 until completing the requirements specified in Section 5093 of the Business and Professions Code, and meeting the requirements of subsection (d)(1).(1) Early entry applicants that submit satisfactory evidence, as defined in Section 2.8, of completing educational requirements within 240 days of submitting the application in Section 9.3 to the Board, shall have the condition on any earned credit removed and credit will be granted in accordance with this Section and Section 7.3, as applicable.(2) Early entry applicants shall lose all credit earned if they do not complete the educational requirements and/or meet the 240-day deadline specified in subsection (c)(1) unless an extension has been granted by the Board pursuant to subsection (d).(d) Credit for passed test sections may be extended by the Board because the applicant was prevented from sitting for an unpassed test section or sections before credit for passed test sections expired pursuant to subsection (b) or credit was lost pursuant to subsection (c) because of one of the following events: (1) Death of an immediate family member (spouse, child or parent). Documentation, such as a copy of the death certificate, must be submitted.(2) Catastrophic illness, contagious disease, or major traumatic injury to the candidate or immediate family member (spouse, child or parent). Submit an original letter on letterhead from the physician, which includes the date(s), nature of the illness, and the physician's signature.(3) Natural disaster (earthquake, flood, fire, etc.).(4) Non-issuance of visa for travel to the U.S. Documentation, such as an official letter from the U.S. Embassy or a copy of the passport indicating a visa was requested, must be submitted.Cal. Code Regs. Tit. 16, § 7.1
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092, 5093 and 5093.5, Business and Professions Code.
Note: Authority cited: Section 5010, Business and Professions Code. Reference: Sections 5081, 5082, 5082.1, 5082.2, 5092 and 5093, Business and Professions Code.
1. New section filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section 11343.4 (Register 2004, No. 4).
2. Change without regulatory effect repealing subsection (d), relettering subsections and amendingNote filed 10-11-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 41).
3. Repealer of subsection (c) and subsection relettering filed 4-16-2020; operative 7/1/2020 (Register 2020, No. 16).
4. Amendment of section and NOTE filed 11-30-2023; operative 1/1/2024 (Register 2023, No. 48).