新試験の合格発表(2017年 Q2)の遅さのせいで
合格がExpire(失効)してしまう科目がある場合に関して、新たな情報が出ていました。
AICPA情報
Q. What if the score release hold impacts my ability to complete the Examination within 18 months?
A. There is no need to contact your state board of accountancy. The AICPA, NASBA, and state boards are aware that some candidates testing in the Q2 2017 launch window will be impacted by the 10-week score reporting hold. With Q2 2017 scores scheduled for release by August 18, candidates may be unable to retake a failed section in Q3 2017.
NASBA’s National Candidate Database is designed to prohibit expiration of conditional credits until advisory scores are received if candidates take the Examination prior to the date of their score expiration. In June and July, NASBA will notify state boards of all candidates testing in Q2 2017 with existing conditional credit who will be impacted by the score hold. The state boards will consider extending a candidate’s conditional credit. Extensions of credit are handled on an individual case-by-case basis. State boards will notify candidates if an extension is granted.
GUAM Board of Accountancy の情報
GUAMの発表が一番の詳細情報になるでしょうか。
The GUAM Board of Accountancy (GBOA) has the authority to extend or reinstate conditional credit, and has authorized NASBA to grant up to a six month extension to candidates with expiring conditional credit impacted by the score release delay.
IF you are a GUAM candidate with conditional credit expiring between July 1 and September 30, 2017,concerned that the score release delay will prevent you from completing the Exam within 18 months, your conditional credit expiration date will be extended to allow you to test in the 2017 Q4 window.
NASBA will provide GBOA with reports of GUAM candidates testing in 2017 Q2 who may have credit expiring and would be negatively impacted by the score release delay.
Please note that this extension will not apply to all candidates, for example if you are taking your first section of the exam, you will not be given an extension as you can take other sections in Q3 or after.
If it’s your last section and you do not pass, we are extending your credit so you may test in Q4.
Each case will be reviewed on an individual basis.
Remember, you do not have to wait to take other sections of the exam, you may register and take other sections in the third quarter while waiting for your score.
http://www.guamboa.org/pdf/GU_ExamLateScoreRelease_2017.pdf
GUAMの発表によると、「最後の科目をQ2で受験している事」が条件ですが
Q2で不合格になってしまった場合は
7/1 から 9/30 の間に失効する科目はQ4で受験可能 と言っています。
一番最初に「最大6ヶ月の延長」を承認すると言っていますので
7/1 から 9/30 の間に失効する科目は
そのExpireが6ヶ月延長されるという理解で良いのではないでしょうか。
どの州でもGUAMと同じ対応がされるのが自然ではありますが･･･
Q2の合格発表の遅さのせいで合格が失効してしまう科目に関して知りたい方は
ご自身の出願州に直接確認して下さい。
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