PURPOSE: This rule provides the applicant with information regarding the actual examination procedures.

1. (1) An examination is one of the regular semi-annual examinations administered by the board and shall include, but is not limited to, the following subjects (for examinations prior to May 1994): a) Auditing, b) Business law, c) Accounting theory and d) Accounting practice. Beginning in May 1994, examinations shall include, but not be limited to, the following subjects: a) Auditing, b) Business law and professional responsibilities, c) Financial accounting and reporting and d) Accounting and reporting—taxation, managerial, and governmental and not-forprofit organizations.
2. (2) Examinations shall be held in the months of May and November of each year in a location designated by the board. Notice of the time and place of the examination shall be mailed to each candidate whose application to sit for the examination has been filed with and approved by the board.
3. (3) An initial candidate is one who is sitting for the examination for the first time as a Missouri candidate.
4. (4) A candidate for reexamination is one who previously has sat for one (1) or more parts of the examination as a Missouri candidate.
5. (5) A candidate is required to pay a nonrefundable fee for all parts for which he or she has not yet been granted credit by this state. For the purpose of determining the fee, accounting practice is considered two (2) parts until the November 1993 examination, after which each part tested shall be charged as a single part.
6. (6) A candidate who shall have been found qualified to take the examination and fails to pass the examination shall remain qualified to apply for reexamination if the candidate in the meantime has not committed an act which is grounds to refuse to issue a license under section 326.310, RSMo.
7. (7) It will be counted as an examination if a candidate attends any one (1) of the examination sessions and signs an attendance card even though the candidate does not submit a paper.
8. (8) Reference to books, or other matter, by a candidate during the examination or exchange of information with other persons shall be considered fraud or deceit in obtaining a license.
9. (9) Prior to the May 1996 examination, copies of examination papers shall be provided to an examination candidate upon written authorization from the candidate and payment of the required fee only after the grading of the examination has been completed and the candidate’s grades have been issued by the board.
10. (10) Beginning with the May 1996 examination, copies of examination papers will not be provided to candidates. Candidates who wish to appeal an examination grade may be allowed to review a copy of the examination and the candidate’s answer to papers upon written request to the board postmarked not later than thirty (30) days after the examination grade release date. Such review shall be in the board office under the supervision of board staff, and at a time to be scheduled during regular state working hours. Candidates will not be allowed to write on the test materials, nor to take notes on, or make copies of, any test material.
11. (11) 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, 326.280 and 326.286, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10-2.150. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Oct. 16, 1979, effective Feb. 11, 1980. Amended: Filed Aug. 6, 1981, effective Dec. 11, 1981. Amended: Filed Oct. 22, 1987, effective March 25, 1988. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Amended: Filed April 5, 1995, effective Oct. 30, 1995. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.150, effective Aug. 28, 2006.

*Original authority: 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.280, RSMo 2001, amended 2002.