PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 03-05-012.
Title of Rule: 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?
Purpose: The uniform certified public accountant (CPA) examination is moving to a computer-based format. The rule making is necessary to transition to a computer-based format.
Statutory Authority for Adoption: RCW 18.04.105(2).
Statute Being Implemented: RCW 18.04.105(2).
Summary: Beginning in 2004, the uniform CPA examination will be computerized. The board plans to transition to the computerized exam at the very same time all other states make the change. The board anticipates November 2003 will be the final paper-and-pencil exam. The board proposes to amend its rule regarding cheating to reflect the changes in the exam's format.
Reasons Supporting Proposal: The uniform certified public accountant (CPA) examination is moving to a computer-based format. The board's proposed rule revises the rule to facilitate the move to a computer-based format.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, Olympia, Washington, (360) 586-0163.
Name of Proponent: Primarily the Washington State Board of Accountancy, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The board's goal with all of its rule proposals is to:
| • | Promote clarity. |
| • | Ensure effective communication. |
| • | Ensure fairness in interpretation and application of the rules. |
| • | Promote efficiencies through minimizing gray areas. |
Proposal Changes the Following Existing Rules: Removes reference to language specific to a paper-and-pencil exam that will not be relevant to a computer-based exam such as: "Examination booklet or paper," "answer sheet," "essay question paper." Adds a subsection specifically prohibiting the retaking of the exam by an individual other than a legitimate candidate; individuals holding a license, or individuals with unexpired credit for passing the section.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than minor economic impact on business.
RCW 34.05.328 does not apply to this rule adoption. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.
Hearing Location: DoubleTree Hotel - Spokane City Center, 322 North Spokane Falls Court, Spokane, WA 99201, on July 25, 2003, at 9:00 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by July 18, 2003, TDD (800) 833-6384 or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by July 7, 2003.
Date of Intended Adoption: July 25, 2003.
February 28, 2003
Dana M. McInturff, CPA
Executive Director
OTS-6220.1
AMENDATORY SECTION(Amending WSR 02-04-064, filed 1/31/02,
effective 3/15/02)
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?
(1) 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 inside or
outside of the examination room ((during the examination))
while the examination is in progress;
(((c))) (b) Substitution by a candidate of another person
to ((write one or more of the examination papers for him/her))
sit in the test site and take the examination on behalf of the
candidate;
(((d))) (c) Referencing crib sheets, text books, or other
unauthorized material or electronic media inside or outside
the examination room ((during the examination)) while the
examination is in progress;
(((e))) (d) 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))) (e) Disclosing or attempting to disclose examination questions and/or answers to others;
(((h))) (f) Bringing unauthorized prohibited items into
the examination site((;)) or (((i))) possessing unauthorized
prohibited items in the examination site;
(g) Retaking or attempting to retake a section by an individual who holds a license or who has unexpired credit for passing the section, unless the individual has been expressly authorized by the board to participate in a "secret shopper" program.
(2) Cheating on the CPA examination is dishonesty directly related to the professional responsibilities of a CPA and demonstrates a lack of good character. 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; or
(c) Notify other jurisdictions of the board's conclusions and order.
(3) If a candidate is suspected of cheating, ((a)) the
board or its representative(s) may expel the candidate from
the examination((,)) or move the candidate suspected of
cheating ((away from other candidates and/or confiscate
unauthorized prohibited items)) to a position in the test
center that is away from other examinees or where the
candidate may be more closely observed. The board or its
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.
[Statutory Authority: RCW 18.04.055. 02-04-064, § 4-25-721, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11). 01-11-127, § 4-25-721, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055. 93-12-069, § 4-25-721, filed 5/27/93, effective 7/1/93.]