Section 3.1. Examination.--
(a) (Deleted by amendment).
(b) The examination shall test the applicant's knowledge and skills required for performance as a certified public accountant. The examination shall include the subject areas of accounting and auditing and such related knowledge and skills as the board may require. The time and location for holding the examination shall be determined by the board and may be changed from time to time. The examination may be administered in either written or computerized form. The board may use all parts of the Uniform Certified Public Accountants' examination and designated grading service of the AICPA to assist in performing its duties hereunder.
(c) An applicant may take each part of the examination in any order and retake a part of the examination that the applicant did not pass. The applicant shall receive credit for each part of the examination the applicant passed if the applicant passes all parts of the examination within a rolling thirty-month period beginning on the date the applicant passes one part of the examination. If the applicant does not pass all parts within the thirty-month period, credit for the earliest part of the examination passed shall expire, and a new rolling thirty-month period shall begin on the date the next passing score is released. This cycle of rolling thirty-month periods and credit expirations shall continue until all parts are passed within a single thirty-month period. The board may extend the thirty-month period or the term of an applicant's conditional examination credits if the applicant demonstrates that the failure to pass or the expiration of credits was due to circumstances beyond the applicant's control. ((c) amended June 30, 2025, P.L.85, No.27)
(d) An individual who has previously taken an examination for a certificate of certified public accountant under the provisions of a prior law of this Commonwealth shall continue to be permitted to take the examination and receive a certificate subject to such prior provisions and applicable regulations.
(e) (Deleted by amendment).
(3.1 amended July 9, 2008, P.L.954, No.73)