N.M. Admin. Code § 16.60.2.12

Current through Register Vol. 35, No. 23, December 10, 2024

Section 16.60.2.12 - CPA EXAMINATION CHEATING

Cheating by an applicant in applying for or taking the examination will be deemed to invalidate any grade otherwise earned by a candidate on any part of the examination and may warrant summary expulsion from the examination and disqualification from taking the examination for a specified number of subsequent sittings.

A. For purposes of this rule, the following actions, among others, may be considered cheating:

(1) falsifying or misrepresenting educational credentials or other information required for admission to the examination;

(2) communication between candidates inside or outside the examination room while the examination is in progress;

(3) communication with others outside the examination room while the examination is in progress;

(4) substitution of another person to sit in the examination room in the stead of a candidate and write one or more of the examination papers;

(5) possession of or reference to crib sheets, textbooks, electronic devices or other material inside or outside the examination room while the examination is in progress;

(6) copying or attempting to copy another candidate's answers;

(7) failure to cooperate with testing officials;

(8) any conduct that violates the standards of test administration or violates the verbal or written instructions given by examination administrators; or

(9) bringing prohibited items into the examination site.

B. In any case where it appears to a member of the board or its representative, while the examination is in progress, that cheating has or is occurring, the board may summarily expel the candidate involved from the examination.

C. In any case where the board believes that it has evidence that a candidate has cheated on the examination, and in every case where a candidate has been expelled from the examination, the board shall conduct a hearing expeditiously following the examination session for the purpose of determining whether or not there was cheating, and, if so, what remedy should be applied. In such hearings, the board shall decide:

(1) whether the candidate shall be given credit for the section of the examination completed in that testing session;

(2) whether the candidate shall be allowed to take additional sections of the examination in that same testing window; and

(3) whether the candidate shall be barred from taking the examination in future testing windows, and if so, for how many testing windows.

D. In any case where the board permits a candidate to continue taking the examination, it may, depending on the circumstances:

(1) admonish the candidate; and

(2) notify the national candidate database, the AICPA, and the test center of the circumstances so that the candidate may be more closely monitored in future examinations.

E. In any case where a candidate is refused credit for parts of the examination taken or is expelled from the examination or disqualified from taking other parts, the board shall give the candidate a statement containing its findings, the evidence upon which the findings are based, and a notice of the right of the candidate to a formal rehearing by the board, with right of appeal, pursuant to the procedures provided in the Uniform Licensing Act, Sections 61-1-1 to 61-1-31 NMSA 1978, and Section 8B of the act.

F. In any case where a candidate is refused credit for any part of an examination taken, disqualified from taking any part of the examination, or barred from taking the examination in future sittings, the board will provide information as to its findings and actions taken to the board of accountancy of any other state to which the candidate may apply for the examination.

N.M. Admin. Code § 16.60.2.12

16.60.2.12 NMAC - Rp 16 NMAC 60.3.9, 02-14-2002; A, 09-16-2002; A, 01-15-2004; A, 06-30-2008