2507.1 Notwithstanding any other provision of this chapter, a scheduled examination, the release of grades, or the issuance of licenses and certificates may be postponed due to:

(a) A breach of examination security;

(b) Unauthorized acquisition or disclosure of the contents of an examination;

(c) Suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or

(d) Any other reasonable cause or unforeseen reason.

2507.2 If a scheduled examination is postponed, the Board shall grant the candidates affected by the postponement additional time to pass the Test Sections of the Uniform CPA Examination, in accordance with § 2506.10.

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