2506 CREDIT FOR EXAMINATION; TIME PERIOD TO PASS

2506.1 The candidate is required to pass all Test Sections of the Uniform CPA Examination in order to qualify for a license.

2506.2 Upon receipt of advisory grades from the examination provider, the Board will review and may adopt the examination grades and will report the official results to the candidate.

2506.3 The passing grade for each Test Section shall be the uniform passing grade established through the standard-setting procedure used by the AICPA Board of Examiners and reported to the Board by NASBA. The Board shall report the candidate's score to the candidate using a numeric scale of zero through ninety-nine (0-99) that is calculated by AICPA. A score of seventy-five (75) or greater shall represent a passing score.

2506.4 [Repealed].

2506.5 A candidate may take the required Test Sections individually and in any order.

2506.6 [Repealed].

2506.7 A candidate shall pass all Test Sections of the Uniform CPA Examination within a continuous thirty (30)-month period, regardless of the number of Test Section(s) taken. The continuous thirty (30)-month period shall begin on the date that the first passing score(s) of the candidate is released by NASBA to the candidate. The continuous thirty (30)-month period shall conclude on the date the candidate sits for the final Test Section passed, regardless of when the score is released by NASBA to the candidate for the final Test Section.

2506.8 A candidate may 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.

2506.9 If a candidate does not pass all Test Sections of the Uniform CPA Examination within a continuous thirty (30)-month period, credit for the first Test Section(s) passed shall expire and a new continuous thirty (30)-month period shall begin on the date the next passing score(s) were released by NASBA to the candidate and continue for a thirty (30)-month period from that date. This cycle of thirty (30)-month continuous periods and Test Section credit expirations shall continue until all Test Sections are passed within one thirty (30)-month continuous period. Notwithstanding the foregoing, if a candidate stops testing for a thirty (30)-month period, then all credit for previously passed Test Section(s) shall expire.

2506.10 If the Uniform CPA Examination is postponed, the Board shall grant the

candidates affected by the postponement additional time beyond the continuous thirty (30)-month period to pass the Test Sections of the Uniform CPA Examination. The additional time granted by the Board shall be either the number of days between the date of the postponed examination and the next date that the Board allows the affected candidates to retake the Uniform CPA Examination, or a period of three (3) months, whichever results in the most additional time.

2506.11 [Repealed].

2506.12 [Repealed].

2506.13 [Repealed].

2506.14 [Repealed].

2506.15 A candidate retains credit for each Test Section of an examination passed in another state if the candidate would have earned credit under the then applicable requirements if the candidate had taken the examination in the District of Columbia.

2506.16 [Repealed].

2506.17 A candidate is deemed to have passed the Uniform CPA Examination when the candidate holds, at the same time, valid credit for passing each of the Test Sections of the examination in one continuous thirty (30)-month period. For purposes of this section, the period for passing a Test Section of the examination is determined pursuant to the requirements § 2506.7 and 2506.9.

2506.18 The candidate shall, for each Test Section scheduled by the candidate, pay to the Board or its designee, a Candidate Testing Fee. The Candidate Testing Fee is the total amount of the actual fees charged by the testing services or agencies, including rescheduling fees, plus the reasonable application fees established by the Director.

SOURCE: Final Rulemaking published at 40 DCR 8168 (November 19, 1993); as amended by Final Rulemaking published at 51 DCR 4401 (April 30, 2004); as amended by Final Rulemaking published at 72 DCR 001508 (February 14, 2025).