§ 32.723

32-723. Uniform certified public accountant examination; qualifications A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following: 1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses. 2. At least eighteen semester hours in related courses. B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system. C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.