(a) Every candidate for the CPA license is required to pass or to have passed the Uniform Certified Public Accountant Examination prepared by the American Institute of Certified Public Accountants (AICPA) or to otherwise have met the examination requirements of Business and Professions Code Sections 5082, 5092, 5093, or 5093.5 and the requirements of this article.

On or after January 1, 2024, the Uniform Certified Public Accountant Examination shall be computer-based and include a core component comprised of three required test sections and a discipline component comprised of a minimum of three test sections, only one of which is required. The aforementioned test sections shall be named by the test publisher, AICPA.

(b) The passing score for any test section of the Uniform Certified Public Accountant Examination is 75.

(c) A disabled candidate, upon request and presentation of satisfactory evidence of need, in accordance with the Americans with Disabilities Act will be afforded such accommodation in the examination procedures or the examination conditions as may be reasonable.

(d) For the purposes of this Division, “computer-based” or “computer-based testing” means a computer-based format for testing designed to be administered to a test taker through the use of a computer.

(e) For the purposes of this Article, “test section” or “section of the examination” means a distinct test section within the Uniform Certified Public Accountant Examination that is scored individually and for which credit can be achieved when passed.

(f) For purposes of this Article, “early entry” or “early admission” means the admittance to the examination specified in this section prior to completing the educational requirements pursuant to Business and Professions Code Section 5093.