[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199301-en":3,"doc-seo-199301-105":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},199301,137454149569,"Lute","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Chapter 3 - Examination Requirements","Chapter 3 defines the eligibility and procedural rules for candidates seeking to sit for the Certified Public Accountant (CPA) examination. It specifies education requirements, including how accredited institutions and foreign transcripts are evaluated. It explains how the AICPA Uniform CPA examination is structured, passing grades, and the rules for retaking sections, credit validity for thirty months, and conditions for expiring credit. It also outlines conduct prohibitions, including actions that constitute cheating and their consequences.","02 DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION  \n280 BOARD OF ACCOUNTANCY  \nChapter 3: EXAMINATION REQUIREMENTS  \nSUMMARY: This chapter outlines the eligibility requirements to sit for the Certified Public Accountant examination.  \n1. [REPEALED]  \n2. ELIGIBILITY FOR EXAMINATION  \nA. A candidate is eligible to take the examination without waiting until the candidate meets the experience requirements set forth in Chapter 5, Section 4 of the board’s rules, provided the candidate meets the requirements of 32 M.R.S. §12228(3) and these rules.  \nB. [REPEALED]  \n3. EDUCATIONAL REQUIREMENT  \nA. Title 32 M.R.S. §12228(3) sets forth the education required of candidates applying for the CPA examination.  \nB. [REPEALED]  \nC. A college or university will be considered to be an \"accredited college or university\" if the college or university is accredited by an accrediting agency in good standing of the Council on Postsecondary Accreditation or equivalent agency. In the matter of foreign colleges or universities, the candidate shall submit his transcript to the Foreign Academic Credential Service or other service approved by the Board for its evaluation. Upon receipt of such evaluation, the Board shall determine the education qualification of such applicant.  \n4. [REPEALED]  \n5. EXAMINATION  \nThe examination is the AICPA Uniform CPA examination. The examination tests the knowledge and skills required for performance as an entry-level certified public accountant or public  \naccountant.  \n6. DETERMINING AND REPORTING EXAMINATION GRADES  \nA candidate must pass all test sections of the examination as provided in Section 7 of this chapter. The passing grade for each test section is 75.  \n7. RETAKE AND GRANTING OF CREDIT REQUIREMENTS  \nThe provisions of this section apply to any candidate who has received approval to sit for the AICPA Uniform CPA examination from NASBA CPA Examination Services as of the mostrecent effective date of this Chapter.  \nA. A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed is valid for thirty (30) months from the date the passing score for such test section is released by NASBA to the candidate or to the Board, as the case may be, without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections.  \n1. Candidates must pass all test sections of the examination within a rolling thirty-(30) month period. The rolling thirty-(30) month period begins on the date the scores for the first test section(s) passed are released by NASBA to the candidate or the Board, as the case may be.  \n2.(a) Subject to subsection 7(A)(2)(b), candidates cannot retake a failed test section in the same examination window. An examination window refers to a three-(3) month period in which candidates have an opportunity to take the examination (comprised of two months in which the examination is available to be taken and one month in which the examination will not be offered while routine maintenance is performed and the item bank is refreshed) . Thus, candidates will be able to test two out of the three months within an examination window.  \n(b) If the board determines that the examination system changes necessary to eliminate the test window limitations have been implemented, subsection (a) will no longer be effective, and a candidate can retake a test section once their grade for any previous attempt of that same test section has been released.  \n3. In the event all test sections of the Uniform CPA Examination are not passed within the rolling thirty- (30) month period, credit for any test sections(s) passed outside the thirty- (30) month period will expire and such test section(s) must be retaken.  \nB. [REPEALED]  \nC. A candidate retains credit for any and all test sections of an examination passed in another state if such credit would have been given, under then-applicable requirements, if the can","cbCaiv2jQiozHRAs","https://ap.wps.com/l/cbCaiv2jQiozHRAs","pdf",88981,3,1,5,"English","en",105,"# Chapter 3: Examination Requirements\n## Eligibility for Examination\n## Educational Requirement\n## Examination\n## Determining and Reporting Examination Grades\n## Retake and Granting of Credit Requirements\n## Cheating","[{\"question\":\"What eligibility condition allows a candidate to take the CPA exam before meeting the experience requirements in Chapter 5?\",\"answer\":\"A candidate is eligible to take the examination without waiting for the experience requirements, provided the candidate meets the requirements of 32 M.R.S. §12228(3) and the rules in this chapter.\"},{\"question\":\"How long is credit for a passed test section valid?\",\"answer\":\"Credit for any test section passed is valid for thirty (30) months from the date the passing score is released by NASBA to the candidate or the Board.\"},{\"question\":\"What actions can be considered cheating under the examination rules?\",\"answer\":\"Cheating includes falsifying or misrepresenting required information, communicating with other candidates, copying answers during the exam, substituting another person, using unauthorized materials or electronic media, violating nondisclosure prohibitions, and related aiding or attempted retaking contrary to the rules.\"}]","Chapter 3 - Examination Requirements | PDF",1788505563,13,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"chapter-3-examination-requirements","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":20},"https://docshare.wps.com/document/exam/",{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/chapter-3-examination-requirements/199301/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-08","2026-09-04",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"What eligibility condition allows a candidate to take the CPA exam before meeting the experience requirements in Chapter 5?","Question",{"text":75,"@type":76},"A candidate is eligible to take the examination without waiting for the experience requirements, provided the candidate meets the requirements of 32 M.R.S. §12228(3) and the rules in this chapter.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"How long is credit for a passed test section valid?",{"text":80,"@type":76},"Credit for any test section passed is valid for thirty (30) months from the date the passing score is released by NASBA to the candidate or the Board.",{"name":82,"@type":73,"acceptedAnswer":83},"What actions can be considered cheating under the examination rules?",{"text":84,"@type":76},"Cheating includes falsifying or misrepresenting required information, communicating with other candidates, copying answers during the exam, substituting another person, using unauthorized materials or electronic media, violating nondisclosure prohibitions, and related aiding or attempted retaking contrary to the rules.","https://schema.org",{"og:url":52,"og:type":87,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":89,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":92},[93,97,101,104,108,113,118,123,128,131,135],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":94,"show_sort_weight":95,"slug":96},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":98,"show_sort_weight":99,"slug":100},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":102,"slug":103},70,"exam",{"id":22,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":106,"slug":107},"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":119,"doc_module":4,"doc_module_name":47,"category_name":120,"show_sort_weight":121,"slug":122},8,"Research & Report",30,"research-report",{"id":124,"doc_module":4,"doc_module_name":47,"category_name":125,"show_sort_weight":126,"slug":127},9,"Religion & Spirituality",20,"religion-spirituality",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":129,"show_sort_weight":126,"slug":130},"World Cup","world-cup",{"id":132,"doc_module":4,"doc_module_name":47,"category_name":133,"show_sort_weight":132,"slug":134},10,"Lifestyle","lifestyle",{"id":136,"doc_module":4,"doc_module_name":47,"category_name":137,"show_sort_weight":22,"slug":138},19,"General","general"]