Notwithstanding any other provisions under these rules, the Board may postpone scheduled Uniform CPA Examinations (examination), the release of grades, or the issuance of certificates due to a breach of examination security; unauthorized acquisition or disclosure of the contents of an examination; suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or for any other reasonable cause or unforeseen circumstance.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 34-1-4.

History: New Rule: Filed October 17, 2003; effective November 21, 2003. Amended: Filed July 30, 2018; effective September 13, 2018.