Missouri Code of State Regulations › Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE › Division 2010 - Missouri State Board of Accountancy › Chapter 2 - General Rules › Section 20 CSR 2010-2.150 - Examination Procedures

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides the applicant with
				  information regarding the actual examination procedures. All candidates are
				  advised to read the Candidate Bulletin at
www.nasba.org
for complete
				  instructions.
(1) After a
				candidate has submitted an application pursuant to
				20 CSR
				2010-2.130 and eligibility to take the examination is
				determined as prescribed in
				20 CSR
				2010-2.041, an Authorization To Test (ATT) will be
				sent to the National Candidate Database (NCD), and a Notice To Schedule (NTS)
				will be issued to the applicant (now known as a candidate). These notices will
				be issued by the National Association of State Boards of Accountancy (NASBA),
				examinations department (CPAES).
(2) The NTS will be sent to the candidate by
				the method of notification indicated on the candidate's application. The NTS
				will be valid for a six (6)-month period and will include the expiration date
				of that NTS. Once an NTS has been issued, an eligible candidate has six (6)
				months from the date of the NTS to schedule and take the approved examination
				section(s). If the candidate's NTS expires prior to their taking the
				examination section(s), the candidate will not be able to reschedule or receive
				a refund on any of the fees they have paid and the candidate will have to
				reapply for the examination and pay the appropriate application and examination
				fees.
(3) Upon receipt of the NTS,
				candidates are required to contact Prometric, Inc. (Prometric) to schedule
				their examination. Candidates can view the bulletin online at
www.nasba.org
for complete
				instructions on how to schedule the examination. Candidates can take their
				examination at any board approved testing center. Candidates can find a
				complete list of these centers online at
www.nasba.org
,
www.prometric.com
, or by calling
				1 (800) 272-3986.
(4) The board and
				C PA examination services do not control space availability or location of the
				test centers. Candidates who need to reschedule or cancel must contact
				Prometric. Complete instructions on how to schedule or cancel the examination
				can be found in the candidate bulletin. Candidates should note that they may be
				required to pay a penalty and/or forfeit their examination fees, depending on
				when they notify Prometric of the change or cancellation.
(5) Candidates should arrive at least thirty
				(30) minutes prior to their scheduled testing appointment, with their required
				identification and NTS, and should have read the candidate bulletin for
				detailed instructions. If a candidate arrives for their scheduled appointment
				anytime after the scheduled start time it may result in the candidate being
				denied permission to test, and the candidate will not receive a refund of
				application or examination fees.
(6) Once a candidate has taken the
				examination, the testing center will forward their examination to the American
				Institute for Certified Public Accountants (AICPA) for grading. The AICPA will
				forward the advisory scores and performance information to NASBA, and NASBA
				then will forward the advisory scores to boards of accountancy for approval and
				subsequent distribution to candidates. Each board of accountancy sets its own
				schedule for score approval and release.
(7) The provisions of this rule are declared
				severable. If any provision of this rule is held invalid by a court of
				competent jurisdiction, the remaining provisions of this rule shall remain in
				full force and effect, unless otherwise determined by a court of competent
				jurisdiction to be invalid.
*Original authority: 326.262, RSMo 2001; 326.268, RSMo
					 2001; 326.280, RSMo 2001, amended 2002; and 326.286, RSMo 2001, amended
					 2002.