1. (a) The eligibility fee paid to the board is not refundable or transferable.

2. (b) The board, on behalf of the applicant, may request a refund of a portion of the examination fee paid to NASBA for scheduling a section of the CPA examination. The portion of the examination fee that is eligible for a refund is the fee paid for computer seat time and exam grading. A charge for refund processing may be withheld by NASBA. Examination fee refunds are subject to the following conditions.

   1. (1) The applicant because of extreme hardship is precluded from scheduling or taking the section of the CPA Examination. Extreme hardship is defined as a serious illness of the candidate or member of the immediate family or death of an immediate family member. Immediate family member is a spouse, child or parent. Any other extreme hardship situation will be reviewed on a case-by-case basis by the board.
   2. (2) Request for refund based on extreme hardship must be in writing. Documentation of the extreme hardship that precluded the applicant from scheduling or taking the examination must be received by the board not later than 30 days after the applicant's eligibility to take the section of the examination expires.
3. (c) No examination fee will be transferred to a subsequent examination.

Source Note:The provisions of this §511.76 adopted to be effective November 1, 1989, 14 TexReg 5549; amended to be effective October 30, 1991, 16 TexReg 5827; amended to be effective December 15, 1993, 18 TexReg 8910; amended to be effective December 14, 1999, 24 TexReg 11105; amended to be effective August 13, 2003, 28 TexReg 6274.