A candidate who fails in two (2) complete
CPA examinations shall be:
a. Reverted to undergraduate status.
b. Forever banned from taking another set
of examinations
c. Considered as having passed the
examination, under the rule of efforts
and professional mercy.
d. Required to take a refresher course
before making another attempt at
the CPA Board exams.
CPA examinations shall be:
a. Reverted to undergraduate status.
b. Forever banned from taking another set
of examinations
c. Considered as having passed the
examination, under the rule of efforts
and professional mercy.
d. Required to take a refresher course
before making another attempt at
the CPA Board exams.