Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 10. Oklahoma Accountancy Board |
Chapter 15. Licensure and Regulation of Accountancy |
Subchapter 18. Computer-Based Examination |
SECTION 10:15-18-15. Cheating
Latest version.
- (a) Cheating by a candidate in applying for, taking or subsequent to the examination will invalidate any score earned by the candidate on any or all test sections of the examination and may warrant summary expulsion from the test site and disqualification from taking the examination for a specified period of time or indefinitely.(b) For purposes of this subsection, the following actions or attempted activities, among others, may be considered cheating:(1) Falsifying or misrepresenting educational credentials or other information required for admission to the examination;(2) Communication between candidates inside or outside the test site or copying another candidate's answers while the examination is in progress;(3) Communication with others inside or outside the test site while the examination is in progress;(4) Substitution of another person to sit in the test site in the stead of a candidate;(5) Reference to crib sheets, textbooks or other material or electronic media (other than that provided to the candidate as part of the examination) inside or outside the test site while the examination is in progress;(6) Violating the nondisclosure prohibitions of the examination or aiding or abetting another in doing so, or otherwise participating in the collection of test items for use, redistribution or sale;(7) Retaking or attempting to retake a test section by an individual holding a valid certificate or by a candidate who has unexpired credit for having already passed the same test section, unless the individual has been directed to retake a test section pursuant to Board order or unless the individual has been expressly authorized by the Board to participate in a "secret shopper" program.(c) In any case where it appears that cheating has occurred or is occurring, the Board or its representatives may either summarily expel the candidate involved from the examination or move the candidate to a position in the test center away from other examinees where the candidate can be watched more closely.(d) In any case where the Board believes that it has evidence that a candidate has cheated on the examination, including those cases where the candidate has been expelled from the examination, the Board shall conduct an investigation and may conduct a hearing consistent with the requirements of the Administrative Procedures Act following the examination session for the purpose of determining whether or not there was cheating and, if so, what remedy should be applied. In such proceedings, the Board's decision shall include, but not be limited to:(1) Whether the candidate shall be given credit for any portion of the examination completed in that session; and(2) Whether the candidate shall be barred from taking the examination and, if so, for what period of time.(e) If the candidate is allowed to continue taking the examination, the Board may:(1) Admonish the candidate;(2) Require the candidate be seated in a segregated location for the rest of the examination;(3) Keep a record of the candidate's seat location and identifying information, and the names and identifying information of the candidates in close proximity of the candidate; and(4) Notify NASBA, the AICPA and the test center of the circumstances so that the candidate may be more closely monitored in future examinations.(f) In any case in which a candidate is refused credit granted for any test section of an examination taken, disqualified from taking any test section, or barred from taking the examination in the future, the Board may provide the findings and actions taken to any other jurisdiction to which the candidate may apply for the examination.