1. A. In this chapter, the following terms have the meaning indicated.

2. B. Terms Defined.

   1. (1) “Administration window” means one of four quarterly periods during the year in which a candidate may sit for any section of the Uniform CPA Examination.
   2. (2) “Applicant” means an individual who applies to take the Uniform CPA Examination.
   3. (3) “Candidate” means an individual who is approved by the Board to take the Uniform CPA Examination.

   4. (4) “Cheating” means:

      1. (a) Falsifying or misrepresenting educational credentials or other information required by the Board for qualification for the Uniform CPA Examination;
      2. (b) Communicating inside or outside of an examination facility for the purpose of exchanging information about examination subject matter during the administration of any examination section;
      3. (c) Copying another candidate's answers during the administration of the examination;
      4. (d) Substituting another person to sit in a test facility while the examination is in progress;
      5. (e) Referring to any material or electronic media other than material provided by the examination facility for the purpose of completing the examination; or
      6. (f) Attempting to gain an unfair advantage over other candidates by any other means.
   5. (5) “Examination section” means one of four parts of the Uniform CPA Examination.
   6. (6) “Notice to schedule” means notification sent to a candidate that authorizes the candidate to schedule an examination.
   7. (7) “Notify in writing” means notice by regular mail, email, or other electronic means.
   8. (8) “Passing score” means a score of 75 or greater on each section of the Uniform CPA Examination.

Authority: Business Occupations and Professions Article, §§2-207, 2-303, 2-305, and 2-307, Annotated Code of Maryland

Effective date: March 29, 2004 (31:6 Md. R. 508)

Regulation .03 amended effective December 31, 2007 (34:26 Md. R. 2262); October 3, 2011 (38:20 Md. R. 1202); April 28, 2014 (41:8 Md. R. 470)

Regulation .03A amended effective May 18, 2009 (36:10 Md. R. 716)

Regulation .03A, B, F amended effective January 8, 2024 (50:26 Md. R. 1131)

Regulation .04J adopted effective June 29, 2020 (47:13 Md. R. 641)

Regulation .05B, C amended effective January 8, 2024 (50:26 Md. R. 1131)