[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199241-en":3,"doc-seo-199241-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199241,7971461741311,"Ophelia","https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826",4,"Exam","Board of Accountancy (Amendment) - Examination Sections, Applications, and Procedures","This administrative regulation governs how the Board of Accountancy administers the Uniform CPA Examination for candidates seeking Kentucky licensure. It establishes examination “sections,” related definitions, and the required passing score of seventy-five for each section. It also sets timing rules for obtaining passing scores across all sections, including a thirty-month window after the first passing score, and procedures for extending score retention. The regulation describes initial applicant application requirements, including notarized forms and submission obligations tied to felony or misdemeanor convictions.","BOARDS AND COMMISSIONS  \nBoard of Accountancy  \n(Amendment)  \n201 KAR 1:190. Examination sections, applications, and procedures.  \nRELATES TO: KRS 325.270, 325.261  \nSTATUTORY AUTHORITY: KRS 325.240(2), 325.270(1),(2)  \nNECESSITY, FUNCTION, AND CONFORMITY: KRS 325.240(2) authorizes the board to promulgate administrative regulations to administer KRS Chapter 325. KRS 325.270(1) and (2) require the board to authorize examinations for individuals seeking to become certified public accountants and authorize the board to, by administrative regulation, promulgate standards and fees governing all examination policies and procedures. KRS 325.261(4) requires passage of an examination prior to a person becoming licensed as a certified public accountant and for the board to determine the subjects to be included on the examination. This administrative regulation establishes the subjects, also referred to as sections, to be included on the examination, and the procedures and fees associated with the administration of the examination.  \nSection 1. Definitions.  \n(1) \"Accounting course\" means the subject matter contained in the course description or catalog issued by a college or university that includes auditing, tax, accounting standards, principles, or processes.  \n(2) \"AICPA\" means the American Institute of Certified Public Accountants, the entity that prepares and grades the Uniform CPA Examination.  \n(3) \"Business-related subjects\" means courses that contain in the course prefix or title, an indication that the course subject matter is one (1) of the following: business, finance, marketing, management, economics, computers, statistics, or accounting.  \n(4) \"CLEP credit\" means credit granted by a university or college to a prospective student who obtains a passing score on an exam administered through the College Level Examination Program.  \n(5) \"DSST credit\" means credit granted by a university or college to a prospective student who obtains a passing score on an exam administered through the Dantes Subject Standardized Testing program.  \n(6) \"Life assessment course\" means a course in which a student earns credit at a university or college based upon the student's personal life and work experiences.  \n(7) \"Major or concentration in accounting\" means a minimum of thirty-nine (39) semester hours in business-related subjects, of which twenty-seven (27) semester hours consist of accounting courses.  \n(8) \"NASBA\" means the National Association of State Boards of Accountancy, which operates a nationwide computer data bank for candidates applying to sit for the Uniform CPA Examination.  \n(9) \"Official transcript\" means an official document issued by a college or university that:  \n(a) States the college course work completed, degrees awarded, and the date the degree was awarded; and  \n(b) Contains an authorizing signature or seal.  \n(10) \"Prometric or its successor\" means the testing service in charge of administering the Uniform CPA Examination.  \n(11) \"Quarter hour\" means 66/100ths of a semester hour.  \n(12) \"Uniform CPA Examination\" means the computer-based version of the licensure examination administered by the AICPA.  \nSection 2. Examination. The board shall use the Uniform CPA Examination prepared by the AICPA as the examination every candidate seeking to receive a license shall sit for and obtain a passing grade for licensure.  \nSection 3. Grading Procedures and Acquiring Credit for Obtaining a Passing Score.  \n(1) An exam candidate shall receive a passing score on all sections of the examination tobe eligible to receive a license.  \n(2) The passing score shall be seventy-five (75) on each section.  \n(3) An exam candidate shall not sit for the same section of the examination until after the candidate receives a score for that section.  \n(4) If an exam candidate initially receives a passing score on a section of the Uniform CPA Examination, the candidate shall have a thirty (30) [~~an eighteen (18)~~] month period in which to obtain a ","cbCaikd2cjOjSxNP","https://ap.wps.com/l/cbCaikd2cjOjSxNP","pdf",139661,3,1,11,"English","en",105,"# Examination sections, applications, and procedures\n## Definitions\n## Examination\n## Grading procedures and acquiring credit for obtaining a passing score\n## Initial examination applicants","[{\"question\":\"What examination does the board require candidates to take?\",\"answer\":\"The board requires candidates to take the Uniform CPA Examination prepared by the AICPA.\"},{\"question\":\"What passing score is required for each examination section?\",\"answer\":\"A passing score is seventy-five (75) on each section.\"},{\"question\":\"How long does a candidate have to pass the remaining sections after earning the first passing score?\",\"answer\":\"The candidate has a thirty (30) month period starting when the first passing score is released and ending when the candidate sits for the final passed section.\"}]","Board of Accountancy (Amendment) - 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