31.0521 Open-book examination.

Cite as [A.S.A.C. § 31.0521]

Each applicant for a certificate of public accountant who has attained a passing score in all parts of the NSPA examination and each applicant who qualified for an exemption from the examination requirements under 31.0520(i) ASAC shall be required to take the AICPA CPE course “Professional Ethics for CPAs” as an open-book examination and receive continuing education credit. The examinations, which shall be administered by the board and at the applicant’s cost, shall be completed in the applicant’s own handwriting and may be retaken until continuing education credit is received.

History: Rule 3-88,eff 18 Apr 88.