Date of Adoption: April 27, 2001.

Purpose: To identify and expand what the board considers as cheating on the CPA exam, what actions the board may take if cheating is suspected, and to clarify what sanctions the board may impose if cheating occurs.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-721 What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs?

Statutory Authority for Adoption: RCW 18.04.055(11).

Adopted under notice filed as WSR 01-07-042 on March 15, 2001.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0. Effective Date of Rule: June 30, 2001.

May 18, 2001

Dana M. McInturff, CPA

Executive Director

OTS-4668.1

AMENDATORY SECTION(Amending WSR 93-12-069, filed 5/27/93, effective 7/1/93)

WAC 4-25-721   ((CPA examination -- Cheating policy.)) What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs?   (1) ((Purpose. The purpose of this cheating policy is to define cheating for purposes of the CPA examinations and the penalties the board may impose for cheating.)) Cheating includes, but is not limited to:

     (a) Communication between candidates inside or outside of the examination room during the examination((.));

     (b) Unauthorized communication with others outside of the examination room during the examination((.));

     (c) Substitution by a candidate of another person to write one or more of the examination papers for him/her((.));

     (d) ((Reference to)) Referencing crib sheets, text books, or other material inside or outside the examination room during the examination((.));

     (e) Copying or attempting to copy another candidate's answers;

     (f) Taking, removing, copying, transmitting, attempting to take, attempting to remove, attempting to copy, or attempting to transmit an examination booklet or paper, answer sheet, essay question paper, or notes from the examination site;

     (g) Disclosing or attempting to disclose examination questions and/or answers to others;

     (h) Bringing unauthorized prohibited items into the examination site; or

     (i) Possessing unauthorized prohibited items in the examination site.

     (2) ((Policy.)) Cheating on the CPA examination is dishonesty directly related to the professional responsibilities of a CPA. All candidates involved in cheating may be subject to penalties, although not necessarily of the same severity. When determining appropriate sanctions for cheating, the board may impose one or more of the following penalties:

     (a) Enter a failing grade for any or all parts of the candidate's examination;

     (b) Bar a candidate from writing future examinations;

     (c) ((Expel a)) Impose a fine up to one thousand dollars and recovery of investigative and legal costs;

     (d) Notify other jurisdictions of the board's conclusions and order.

     (3) If a candidate is suspected of cheating, a board representative may expel the candidate from the examination ((room.

     Board representatives may)), move ((a)) the candidate suspected of cheating away from other candidates and/or confiscate unauthorized prohibited items. ((Board representatives may request any candidate suspected of cheating or who may have observed cheating to remain for a reasonable period of time following an examination session for questioning.)) The board representatives may require a candidate suspected of cheating, or a candidate who may have observed cheating, to respond to board inquiry. The board may schedule a hearing to determine the validity of the charge of cheating.

     ((All candidates involved in cheating may be subject to penalties, although not necessarily of the same severity.

     Other jurisdictions to which a candidate may apply for the examination may be notified of the board's conclusions and order.))

[Statutory Authority: RCW 18.04.055. 93-12-069, § 4-25-721, filed 5/27/93, effective 7/1/93.]

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