A. In order to comply with subdivision A 1 b of § 54.1-4409.2 of the Code of Virginia:
1. Each section of the CPA examination must be passed by
attaining a uniform passing grade established through a psychometrically
acceptable standard-setting procedure approved by the board
Persons may take sections of the CPA examination in any
order.Each section of the CPA examination shall be taken in accordance
with the rules and procedures prescribed by the organization charged with administering
and overseeing the CPA examination; and
A person who fails a section of the CPA examination may
not retake that section until the next quarter of the calendar year. 4. When a person first passes a section of the CPA
examination, he has 18 months to pass the remaining sections. If the remaining
sections are not passed within the 18-month period, the person loses credit for
the first section passed, and a new 18-month period starts with the next
B. Failure to comply with the policies established by the board for conduct at the CPA examination may result in the loss of eligibility to take the CPA examination or credit for sections of the CPA examination passed. Cheating by a person in connection with the CPA examination shall invalidate any grade earned on any section of the CPA examination and may warrant expulsion from the CPA examination site and disqualification from taking the CPA examination for a specified period of time as determined by the board.
C. The board may postpone scheduled CPA examinations, the release of grades, or the issuance of licenses under the following circumstances:
1. A breach of CPA examination security;
2. Unauthorized acquisition or disclosure of the contents of a CPA examination;
3. Suspected or actual negligence, errors, omissions, or irregularities in conducting a CPA examination; or
4. Any other reasonable circumstances.
D. Prior to being considered for a Virginia license, a person shall pass an ethics examination approved by the board.