# Title 3 — Accountancy, Board of

## Article 3-02 — Examinations, Fees, and Experience

## Chapter 3-02-01 — Examinations

[Repealed]
### § 3-02-01-01. Examinations - Location.

The examination administered to applicants for certification as certified public accountants shall be
the uniform certified public accountant examination. All successful examination candidates will be
required to complete an approved self-study ethics course before they will be issued a certificate. The
examination shall be given at a site or sites approved by the board.
History: Amended effective July 1, 1985; March 1, 1995; October 1, 1999; December 1, 2003.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04
### § 3-02-01-02. Examinations - Passing conditions.

An applicant may take the examination sections individually and in any order. An applicant shall
retain conditional credit for any section passed for thirty months after the score release date. An
applicant must pass all sections of the examination within a rolling thirty-month period which begins on
the score release date of the first section passed. In the event all sections of the examination are not
passed within the rolling thirty-month period, credit will expire for any section passed outside the
thirty-month period. The board may lengthen the thirty-month period referenced above, in the event of
extraordinary circumstances or substantial scoring delays.
History: Effective July 1, 1999; amended effective December 1, 2003; April 1, 2018; January 1, 2020;
April 1, 2024.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04
### § 3-02-01-03. Cheating.

Cheating by an applicant in applying for or taking the examination may result in the invalidating of
examination grades, expulsion from the examination room, disqualification from taking the examination
for a specified period of time, and other penalties the board may impose. When the board believes that
it has evidence that cheating has occurred, it shall conduct a hearing on the matter unless the applicant
waives that right.
History: Effective October 1, 1999; amended effective April 1, 2018.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04
