PURPOSE: This rule clarifies the requirements for granting credit for the examination.

1. (1) Candidates who were granted credit for passing parts of the examination prior to the May 1994 examination are deemed to have been granted conditional credit according to the following guidelines:

   1. (A) Credit granted for passing audit prior to May 1994 shall be retained as credit for auditing until either the remaining sections are passed or credit expires under this rule;
   2. (B) Credit granted for passing business law prior to May 1994 shall be retained as credit for business law and professional responsibilities until either remaining sections are passed or credit expires under this rule;
   3. (C) Credit granted for passing accounting theory prior to May 1994 shall be retained as credit for financial accounting and reporting—business enterprises (FARE) until either remaining sections are passed or credit expires under this rule;
   4. (D) Credit granted for passing accounting practice prior to May 1994 shall be retained as credit for accounting and reporting—taxation, managerial and governmental and notfor-profit organizations (ARE) until either remaining sections are passed or credit expires under this rule; and
   5. (E) Candidates who passed the practice section prior to May 1994 shall be considered to have passed two (2) parts for the purpose of determining conditioning.
2. (2) A candidate shall be deemed to have passed the certified public accountant examination when he or she has been granted credit for all four (4) parts of the examination.
3. (3) A score of at least seventy-five percent (75%) is required to pass any part.
4. (4) Transfer-of-credit of parts passed in another state will be allowed provided the candidate met the requirements of that state for granting credit at the time the examination section was passed.
5. (5) Candidates who have attained conditional status as of the launch date of the computerbased Uniform CPA Examination will be allowed a transition period to complete any remaining sections of the CPA examination. The transition period is the period of time or maximum number of opportunities (whichever is first exhausted) the candidates who have conditioned under the paper-and-pencil examination have remaining, at the launch of the computer-based CPA examination, to complete all remaining sections.
6. (6) If a previously conditioned candidate does not pass all remaining sections during the transition period, conditioned credits earned under the paper-and-pencil examination will expire and the candidate will lose credit for the sections earned under the paper-and-pencil examination. However, any section passed during the transition period is subject to the conditioning provisions of the computerbased examination as indicated in the following conditioning recommendation, except that a previously conditioned candidate will not lose conditional credit for a section of the computer-based examination that is passed during the transition period, even though more than eighteen (18) months may have elapsed from the date the section is passed, until the end of the transition period.
7. (7) After April 5, 2004 a candidate who initially passes one (1) or more sections of the CPA examination must pass any remaining sections within eighteen (18) months. In the event all four (4) sections of the Uniform CPA Examination are not passed within the rolling eighteen (18)-month period, credit for any section(s) passed outside the eighteen (18)-month period will expire and that section(s) must be retaken.
8. (8) No information pertaining to grades or passing or failing of candidates shall be given to anyone by telephone.
9. (9) The provisions of this rule are declared severable. If any provision of this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction to be invalid.

AUTHORITY: sections 326.262, 326.268, and 326.280, RSMo Supp. 2005.* This rule originally filed as 4 CSR 10-2.140. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Oct. 16, 1979, effective Feb. 11, 1980. Amended: Filed July 10, 1984, effective Dec. 13, 1984. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.140, effective Aug. 28, 2006. Amended: Filed April 3, 2006, effective Nov. 30, 2006. ** *Original authority: 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.280, RSMo 2001, amended 2002. **Pursuant to Executive Orders 20-04 and 20-10, 20 CSR 2010- 2.140 was suspended from March 20, 2020 through June 15, 2020.