193A—3.4(542) Examination applications.
	3.4(1) An individual desiring to take the certified public accountant examination as an initial candidate should apply to the board’s test administrator. Only a complete application will be considered. A complete application includes a completed application form, the designated fee, and all applicable college transcripts.
	3.4(2) To be eligible to apply for the examination, a candidate needs to fulfill the requirements of rule 193A—3.3(542). A candidate may apply for the examination before the educational requirements are met pursuant to Iowa Code section 542.5(9).
	3.4(3) A candidate whose application is denied under subrule 3.1(2) may be denied admittance to the examination by the board.
	3.4(4) A candidate may be considered as a reexamination applicant regardless of whether or not the candidate sat for the examination once initially approved. Reexamination applicants may apply to the board’s test administrator.
	3.4(5) A nonrefundable proctoring fee will be collected from a candidate who wishes to be proctored in Iowa.
[ARC 7679C, IAB 3/6/24, effective 4/10/24]