D.C. Mun. Regs. tit. 17, r. 17-2506
The candidate is required to pass all Test Sections of the Uniform CPA Examination in order to qualify for a license.
Upon receipt of advisory grades from the examination provider, the Board will review and may adopt the examination grades and will report the official results to the candidate.
Before the implementation of a computer-based examination, a passing grade for each paper-and-pencil Test Section shall be 75. Upon implementation of the computer-based examination, the passing grade for each test section shall be the uniform passing grade established through the standard-setting procedure used by The American Institute of Certified Public Accountants (AICPA) Board of Examiners (BOE) and reported to the Board by NASBA. The Board shall report the candidate's score to the candidate using a numeric scale of 0-99 that is calculated by AICPA. A score of 75 or greater shall represent a passing score.
Pending implementation of a computer-based examination, a candidate who passes two or more, but not all, sections of an examination at a given sitting shall be given credit for those sections that the candidate has passed and need not sit for reexamination in those sections, provided that:
Upon the Board's implementation of a computer-based examination, a candidate may take the required Test Sections individually and in any order.
Any candidate taking the computer-based Uniform CPA Examination will be exempted from the provisions of § 2506.4.
Candidates shall pass all four Test Sections of the Uniform CPA Examination within any continuous eighteen-month period, which shall begin on the date that the first Test Section(s) passed is taken.
Candidates cannot retake a failed Test Section within the same three-month examination window during which the candidate failed that Test Section.
In the event all four Test Sections of the Uniform CPA Examination are not passed within any continuous eighteen-month period, credit for any Test Section(s) passed prior to the eighteen-month period will expire and that Test Section(s) shall be retaken.
Candidates having earned conditional credits on the paper-and-pencil examination, as of the launch date of the computer-based Uniform CPA Examination, will retain conditional credits for the corresponding Test Sections of the computer-based CPA examination as follows:
Paper-and-Pencil Examination | Computer-Based Examination |
Auditing | Auditing and Attestation |
Business Law and Professional Responsibilities (LPR) | Business Environment and Concepts |
Financial Accounting and Reporting (FARE) | Financial Accounting and Reporting |
Accounting and Reporting (ARE) | Regulation |
Candidates who possess conditional credits earned under the paper-and-pencil examination as of the launch date of the computer-based Uniform CPA Examination will be allowed a transition period to complete any remaining Test Sections of the Uniform CPA Examination.
The transition period shall be calculated as follows:
If a candidate who possesses conditional credit earned under the paper-and-pencil examination does not pass all remaining Test Sections during the applicable transition period, the conditional credits earned under the paper-and-pencil examination will expire and the candidate will lose credit for the Test Sections passed under the computer-based examination.
Any computer-based Test Section passed during the transition period is subject to the conditional credit provisions of the computer-based examination as shown in § 2506.4, except that a candidate that had earned conditional credit under the paper-and-pencil examination will not lose conditional credit for a Test Section of the computer-based examination that is passed during the transition period, even though more than eighteen months may have elapsed from the date the Test Section is passed, until the end of the transition period.
A candidate retains credit for each Test Section of an examination passed in another state if the candidate would have earned credit under the then applicable requirements if the candidate had taken the examination in the District of Columbia.
The Board may extend the term of an applicant's conditional credit validity upon a showing by the applicant that the credit was lost due to circumstances beyond the candidate's control.
A candidate is deemed to have passed the Uniform CPA Examination when the candidate holds, at the same time, valid credit for passing each of the four Test Sections of the examination. For purposes of this section, credit for passing a Test Section of the computer-based examination is valid from the actual date of the Testing Event for that Test Section, regardless of the date the candidate actually receives notice of the passing grade.
The candidate shall, for each Test Section scheduled by the candidate, pay to the Board or its designee, a Candidate Testing Fee. The Candidate Testing Fee is the total amount of the actual fees charged by the testing services or agencies, including rescheduling fees, plus the reasonable application fees established by the Director.
D.C. Mun. Regs. tit. 17, r. 17-2506