Date of Adoption: July 25, 2003.

     Purpose: The uniform certified public accountant (CPA) examination is moving to a computer-based format in 2004. The rule making is necessary to transition to a computer-based format.

     Citation of Existing Rules Affected by this Order: Amending WAC 4-25-721 What does the board consider to be cheating... .

     Statutory Authority for Adoption: RCW 18.04.105(2).

      Adopted under notice filed as WSR 03-09-052 on April 11, 2003.

     Changes Other than Editing from Proposed to Adopted Version: Changed the word "writing" to "taking" in subsection (2)(b).

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: September 30, 2003.

August 12, 2003

Dana M. McInturff, CPA, CFE

Executive Director

OTS-6220.2

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)) taking 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.]

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