IX.  Check-In Requirements

A. Scheduled Examination Time

If an applicant arrives more than 30 minutes late, the applicant will be considered a “no show” and will not be permitted to test.

B. Identification Requirements

At check-in an applicant must present two forms of identification meeting the requirements outlined below, and the Notice to Schedule (NTS).   An applicant will not be admitted to the examination without the proper identification and the NTS.  If an applicant arrives without these three items, s/he will not be admitted to the testing room, the Board will be notified of the incident, the applicant will be marked as a “no show,” and the applicant will forfeit all associated exam fees (see X. above).  

Both pieces of identification must be signed, current or non-expired, and the government identification must bear a photograph.

C. Valid Identification

Applicants must have two qualifying pieces of identifications: a primary identification and a secondary identification. The identification must be current and cannot be expired.

1. Primary identification: As primary identification applicants must have one government issued identification. The only acceptable forms of government issued identification are listed below and the government issued identification must include the applicant’s signature and photograph and must exactly match the applicant’s name as presented on the NTS.  Acceptable forms of government issued identification may include:

• Valid (not expired) driver’s license with photo and signature issued by one of the fifty U.S. states or by a U.S. territory
• Valid (not expired) passport with photo and signature issued by the U.S. states or territories
• Valid (not expired) government issued passport for non-US citizens
• Valid state identification card issued by one of the fifty U.S. states or by a U.S. territory. (Applicants who do not drive may have an identification card issued by the agency which also issues driver’s licenses.)
• Valid U.S. Military identification
• Exception:  An applicant who does not possess a photo identification issued by one of the fifty U.S. states or by a U.S. territory must present a valid (not expired) government issued passport for identification. The name on the passport must exactly match the name on the applicant’s NTS.

2. Secondary Identification: Secondary forms of identification must include applicant’s signature and must match the applicant’s name as displayed on the NTS.  Acceptable forms of secondary identification may include:

• Any item listed under C.1 above that was not used for primary identification
• An additional U.S. Government issued identification
• Valid credit card
• Bank automated teller machine card (ATM)
• Bank Debit Card

The secondary ID must be valid, not expired, and it must display the same name as the name displayed on the NTS with the following allowable exceptions:

• Single-letter discrepancies (one letter difference, one letter transposition, one letter omission, one letter addition)
• Middle initial vs. written out middle name or missing middle name altogether
• Formal vs. Informal names (Mike vs. Michael)
• Maiden Name vs. Middle Name (Mary Rose Smith vs. Mary Jones Smith)
• Name reversed
• Appendages (missing Sr, Jr)

3. Unacceptable Forms of Identification: The following are unacceptable forms of identification:

• Permanent Residency Card (sometimes referred to as a “green card”)
• Social Security card
• Draft classification card
• Student identification card
• Expired identification
• Driver's license or other form of government ID issued by non-U.S. government (except passport)

D.  Security Measures

1. Digital photograph:  A digital photograph (Image Capture Method) will be taken at the test center and will accompany the applicant’s examination results. The signature and photograph may be used by the Board to confirm the applicant’s identity. An applicant cannot be tested without having a photograph taken.
2. Sign in/out: Each applicant will be required to sign in and out of the testing room on a log sheet.  Signatures will be compared against the identification presented.  Signature logs will be maintained by the Prometric test center and may be requested by the Board.
3. Observation: Applicants will be observed at all times while taking the examination. This observation will include direct observation by test center staff as well as video and audio recording of the examination session.
4. Permitted materials: Only materials provided at the test center (pencils, scratch paper, and earplugs), the two pieces of identification, and the NTS are allowed into the testing room.
5. Storage of personal items not permitted into the testing room:  Secure storage will be provided for prohibited items such as purses, watches, jewelry (a pendant necklace or large earrings that could conceal an electronic or other device), wallets, glasses cases, pens, pencils, cell phones, beepers, pagers, and other valuables.  Coats, jackets, hats, etc. remain outside the testing room.  All paper brought to the testing center by an applicant is prohibited in the testing room and must be stored in the locker during testing.
6. Inspection of items taken into the testing room:  If an applicant requires a separate sweater or a jacket, due to room temperature, or chooses to wear jewelry (a pendent necklace or large earrings that could conceal an electronic or other device), the item must be inspected by test center staff for prohibited items prior to allowing it into the testing room and will be subject to inspection upon each re-entry to the testing room.  Exception: head coverings worn for religious reasons.
7. Scratch paper:  Only scratch paper and pencils issued by the test center will be permitted in the testing room, and their use will be strictly monitored and controlled.  Scratch paper will be secured, controlled and verified with the applicant, as to the number of pieces of scratch paper provided prior to entry into the testing room and again when the applicant completes the examination.  An applicant will not be permitted to leave the testing center until test center personnel account for all scratch paper that was provided to the applicant.  Any confiscated paper or writing instrument(s) will be retained and sent to the Board or its designee in accordance with established protocol that legally preserves the chain of custody of the evidence.
8. Testing center pencil:  Applicants will be provided a distinctly marked testing center pencil and will be required to return the pencil upon exiting the testing center. All forms of writing instruments, pens, and pencils are prohibited items. Applicants may only use pencils issued by the testing center.
9. Seating:  When possible, applicants for the CPA exam will not be seated next to each other.
10. Exam password:  The applicant must enter the Exam Password to launch the examination section.  Since this password is unique to this applicant and will be secure, the applicant will be instructed to have their Notice to Schedule (NTS) with them at the testing site, and will be allowed to take it to the workstation.  The NTS will be formatted in a manner that allows the applicant to present the information for name identification scrutiny by test center staff without exposing the Examination Password.  Test center staff will be allowed, however, to quickly inspect the NTS for any notations that were not originally printed on the document.  This will be done routinely whenever an applicant exits or reenters the testing room.
11. Confidentiality statement: A “Statement of Confidentiality” will be electronically provided to the applicant who must agree to the terms prior to the launch of each section of the examination. It will provide rules of conduct for the test and consequences for failure to comply.
12. Walk-ins: Applicants are not permitted to “walk-in” for an unscheduled examination.

X.  Name Change Requires a New Notice to Schedule (NTS)

If there has been a legal name change since the issuance of the Notice to Schedule (NTS), the applicants must have a new NTS issued by the Board (or its designee) reflecting the name change or the applicant will not be allowed to sit for the exam, the applicant will be marked as a “no show,” and the applicant will forfeit all related exam fees.

XI.  Scheduled and Unscheduled Breaks

All breaks (scheduled and unscheduled) will count toward the total time for the examination section. An applicant may either leave the testing room during a break or remain seated at the assigned workstation in the testing room as long as they are not being disruptive to other applicants.

Applicants will be required to sign-out and sign-in on a log for all breaks. Upon return to the testing room, the test center staff will check the identifications and compare the signature to the log.

1. Scheduled breaks:  Scheduled breaks are optional and are allowed when an applicant completes an exam testlet and prior to beginning a new exam testlet.   An applicant has the option to continue the exam section without taking an optional scheduled break. Prohibited activities and the use of prohibited items are not permitted during any break.
2. Unscheduled breaks:  Unscheduled breaks are breaks that are not planned (i.e., not optional scheduled breaks) and are taken while a testlet is open and the applicant has the ability to review questions that have already been answered.  If an unscheduled break must be taken, the duration and reason for it must be reported. Test Center staff will instruct the applicant to exit (close) the testlet. In the event of applicant non-compliance, the score could be cancelled by the Board of Accountancy for failure to comply.  If an applicant takes a second unscheduled break during the examination without complying with a repeated instruction to close the testlet, Test Center staff will not permit the applicant to continue testing after the break and the Test Center staff will not re-admit the applicant to the testing room.