Kansas Administrative Regulations › Agency 74 - BOARD OF ACCOUNTANCY › Article 1 - EXAMINATIONS › Section 74-1-3 - Retaking the examination and granting of credits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A testing candidate may take the test
			 sections individually and in any order. Credit for passing any test section
			 shall be valid for that test section for 30 months from the date the passing
			 score for such test section is released by NASBA to the candidate or the board,
			 as applicable, regardless of the number of test sections taken or having to
			 attain a minimum score on any failed section(s).
(b) Each testing candidate shall pass all
			 four test sections within a rolling 30-month period that begins on the date the
			 first passing score(s) are released by NASBA to the candidate or the board, as
			 applicable. The rolling 30-month period concludes on the date the candidate
			 sits for the final test section passed, regardless of when the score is
			 released by NASBA for the final test section.
(c) A testing candidate who earns initial
			 credit on one or more of the test section(s) of the examination must sit for
			 and complete the remaining required test section(s) of the examination by
			 midnight local time on the last day of the 30-month period.
(d) If all required test section(s) are not
			 passed within this initial 30-month period, credit for the first test
			 section(s) passed shall expire and a new rolling 30-month period shall begin on
			 the date the second passing score(s) were released by NASBA to the candidate or
			 the board, as applicable, and continue for 30-months from that date. If all
			 required test section(s) are not passed within this next rolling 30 month
			 period, credit for the second test section(s) passed shall expire and a new
			 rolling 30-month period will begin on the date the next test section passing
			 score, if any, was released by NASBA to the candidate or the board, as
			 applicable, and this cycle of 30-month rolling periods and test section credit
			 expirations will continue until all test section(s) are passed within one
			 30-month rolling period. Despite the foregoing, if a candidate stops testing
			 for a 30-month period, then all credit for previously passed test sections will
			 expire.
(e) A testing candidate
			 shall not retake a failed test section until the candidate has been notified of
			 the score for the most recent attempt of that failed test section.
(f) A testing candidate shall be deemed to
			 have passed the examination if the candidate obtains credit for passing all
			 required test sections in one rolling 30-month period.
(g) Each testing candidate shall retain
			 credit for any and all required test sections of the examination passed as a
			 candidate of another state if that credit would have been given under the
			 applicable requirements in this state.
(h) Despite the provisions of subsections
			 (a), (b), and (c), the period of time in which to pass all test sections of the
			 examination may be extended by the board upon a showing that the credit was
			 lost by reason of circumstances beyond the testing candidate's
			 control.