Notwithstanding any other provisions under this part, the Arkansas State Board of Public Accountancy may postpone scheduled examinations, the release of grades, or the issuance of certificates due to a:
- (1) Breach of examination security;
- (2) Unauthorized acquisition or disclosure of the contents of an examination;
- (3) Suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or
- (4) For any other reasonable cause or unforeseen circumstance.