Examination Procedures

PURPOSE: This rule provides the applicant with information regarding the actual examination procedures. All candidates are advised to read the Candidate Bulletin at www.nasba.org for complete instructions. (1) After a candidate has submitted an application pursuant to 20 CSR 2010-2.130 and eligibility to take the examination is determined as prescribed in 20 CSR 2010-2.041, an Authorization To Test (ATT) will be sent to the National Candidate Database (NCD), and a Notice To Schedule (NTS) will be issued to the applicant (now known as a candidate). These notices will be issued by the National Association of State Boards of Accountancy (NASBA), examinations department (CPAES). (2) The NTS will be sent to the candidate by the method of notification indicated on the candidate’s application. The NTS will be valid for a six (6)-month period and will include the expiration date of that NTS. Once an NTS has been issued, an eligible candidate has six (6) months from the date of the NTS to schedule and take the approved examination section(s). If the candidate’s NTS expires prior to their taking the examination section(s), the candidate will not be able to reschedule or receive a refund on any of the fees they have paid and the candidate will have to reapply for the examination and pay the appropriate application and examination fees. (3) Upon receipt of the NTS, candidates are required to contact Prometric, Inc. (Prometric) to schedule their examination. Candidates can view the bulletin online at www.nasba.org for complete instructions on how to schedule the examination. Candidates can take their examination at any board approved testing center. Candidates can find a complete list of these centers online at www.nasba.org, www.prometric.com, or by calling 1 (800) 272-3986. (4) The board and CPA examination services do not control space availability or location of the test centers. Candidates who need to reschedule or cancel must contact Prometric. Complete instructions on how to schedule or cancel the examination can be found in the candidate bulletin. Candidates should note that they may be required to pay a penalty and/or forfeit their examination fees, depending on when they notify Prometric of the change or cancellation. (5) Candidates should arrive at least thirty (30) minutes prior to their scheduled testing appointment, with their required identification and NTS, and should have read the candidate bulletin for detailed instructions. If a candidate arrives for their scheduled appointment anytime after the scheduled start time it may result in the candidate being denied permission to test, and the candidate will not receive a refund of application or examination fees. (6) Once a candidate has taken the examination, the testing center will forward their examination to the American Institute for Certified Public Accountants (AICPA) for grading. The AICPA will forward the advisory scores and performance information to NASBA, and NASBA then will forward the advisory scores to boards of accountancy for approval and subsequent distribution to candidates. Each board of accountancy sets its own schedule for score approval and release. (7) The provisions of this rule are declared severable. If any provision of this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction to be invalid. AUTHORITY: sections 326.262, 326.268, 326.280, and 326.286, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10-2.150. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Oct. 16, 1979, effective Feb. 11, 1980. Amended: Filed Aug. 6, 1981, effective Dec. 11, 1981. Amended: Filed Oct. 22, 1987, effective March 25, 1988. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Amended: Filed April 5, 1995, effective Oct. 30, 1995. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.150, effective Aug. 28, 2006. Rescinded and readopted: Filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. ** *Original authority: 326.262, RSMo 2001; 326.268, RSMo 2001; 326.280, RSMo 2001, amended 2002; and 326.286, RSMo 2001, amended 2002. **Pursuant to Executive Order 21-07, 20 CSR 2010-2.150 was suspended from March 20, 2020 through April 12, 2021.