ARSD 20:75:02:17. Confidentiality of examination questions -- Failure to comply

Each individual taking the examination and each proctor must sign an attestation statement agreeing not to convey or divulge the nature and content of any question or answer to any individual or entity and not to remove any uniform certified public accountant examination materials, notes, or other unauthorized materials from the examination room. If an individual taking the examination fails to comply with the attestation statement, the examination is invalid and the individual is subject to further penalties and restrictions to be determined by the board.