California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 8.2 - Requirements for Issuance of the Authorization to Test

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An
				application for an Authorization to Test (ATT) for the computer-based Uniform
				CPA Examination pursuant to Section
				8.1 must be complete including the
				candidate's name, application date, date of birth, address, telephone number,
				summary of education, the appropriate fees pursuant to Section
				70, and a signature (or the
				electronic equivalent) authorizing the release of application information to
				the National Association of State Boards of Accountancy and the designated exam
				administrator. The application must also specify the section(s) of the exam the
				applicant is applying to take. First-time applicants, exclusive of early entry
				applicants, must also provide official transcripts and/or foreign evaluations
				pursuant to Section
				9.2. First-time early entry
				applicants must provide official transcripts and/or foreign evaluations in
				accordance with Section
				2.8 and completed Certificate of
				Enrollment Form(s) (COE-1 (New 7/2022)) pursuant to Section
				9.3.
(b) An applicant shall not have more than one
				open ATT for any section of the examination at the same time. At the time of
				application and during the time any ATT issued by the California Board of
				Accountancy is open, the applicant shall not have an open ATT for the same
				section in any other state or jurisdiction.
(c) The applicant shall not apply to take, or
				take, any section or sections of the examination for which the applicant holds
				unexpired credit pursuant to Section
				7.1, with the following exception:
				An applicant for reissuance who does not currently hold a Certified Public
				Accountant license in another jurisdiction may retake the examination pursuant
				to Section
				37 of these regulations.
(d) The applicant shall certify at the time
				of application that they are in compliance with subsections (b) and (c).
				Falsifying this certification; or including any false, fraudulent, or
				materially misleading statements on the application for the examination; or
				including any material omission on the application for the examination shall be
				cause for action by the Board pursuant to Business and Professions Code Section
				5110.
(e) Except for a CPA who is required to take
				specified section(s) of the examination pursuant to a disciplinary action of
				the Board, no CPA shall apply to take, or take, any section of the Uniform
				Certified Public Accountant Examination. A CPA who fails to comply with this
				requirement shall be subject to disciplinary action by the Board.
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5081,
					 5082,
					 5082.1,
					 5082.2,
					 5092,
					 5093,
					 5093.5
					 and
					 5131,
					 Business and Professions Code.
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5081,
					 5082,
					 5082.1,
					 5082.2,
					 5092,
					 5093
					 and
					 5131,
					 Business and Professions Code.