TITLE 23: EDUCATION AND CULTURAL RESOURCES
SUBTITLE A: EDUCATION
CHAPTER VI: BOARD OF EXAMINERS
PART 1400 CERTIFICATE OF EDUCATION AND EXAMINATION REQUIREMENTS
SECTION 1400.115 EXAMINATIONS - REQUIRED CONFIDENTIALITY STATEMENTS


 

Section 1400.115  Examinations − Required Confidentiality Statements

 

Every person who will, at any time during the examination process, have access to the examination questions shall, prior to the time he or she is given access, comply with the following:

 

a)         Applicants. Each applicant for admission to the examination shall include, with his or her application to sit for the examination, a confidentiality statement separately signed by the applicant, in substantially the following form:

 

            "I agree to keep confidential and not disclose in any manner whatsoever, in whole or in part, any information concerning the Uniform CPA Examination questions or content that I acquire as a result of taking the examination. I acknowledge that this information is valuable property belonging to the American Institute of Certified Public Accountants that will be disclosed only to candidates who sit for the Uniform Certified Public Accountant Examination. I understand that any breach of the confidentiality or non-disclosure requirements of the examination may result in expulsion from the examination, disqualification from taking the examination for up to five years from the date of the breach, and voiding of any grades received. I understand that a breach will also constitute an infringement of the copyright of the American Institute of CPAs, which will entitle the AICPA to injunctive relief and may also subject me to additional civil penalties including but not limited to monetary damages and attorneys fees."

 

            Failure or refusal of an applicant to sign and submit the statement with his or her application shall render the application incomplete and will result in refusal to accept the application.

 

b)         Candidates.  All candidates for the examination will be required, prior to the examination, to read and sign a confidentiality statement in substantially the following form:

 

            "I hereby attest that I will not divulge the nature or content of any question or answer on this examination to any individual or entity, and I will report to the Board of Examiners any solicitations and disclosures of which I become aware. I will not remove, or attempt to remove, any Uniform CPA Examination materials, notes, or other unauthorized materials from the examination room. I understand that failure to comply with this attestation may result in invalidation of my grades, disqualification from future examinations, and possible civil penalties and liability."

 

            Any examination booklet that does not include the signature of the candidate attesting to the above statement will render the candidate's examination null and void.

 

c)         Board members.  Every Board member who has access to the examination material shall, prior to being given access to the materials, sign a Confidentiality Statement agreeing that he/she will maintain the confidentiality and non-disclosed nature of the examination.  The statement shall be in substantially the following form:

 

            "I hereby agree and warrant that, except as necessary to carry out the duties and responsibilities as a Board member, I will not read the examination questions and will not permit any person, except candidates duly admitted to the examination and then only at the sanctioned time and location, and such other persons specifically authorized by the Board, to read the questions on the examination. I will not reveal the nature or content of any question appearing on the examination, or any examination procedures, to any individual or entity, and will report to the Board any solicitations or disclosures of which I become aware.  I understand that the Uniform CPA Examination is owned and copyrighted by the AICPA and that the examination questions are confidential and subject to ownership right protection under law. I agree to cooperate with any security briefing, interview, or investigation conducted by the Board, the AICPA, or any other lawful authority. I hereby represent and warrant that I do not now nor will I in the future without explicit written permission of the Board and the AICPA:

 

1)         publish any article or book or in any other way disclose or divulge any unpublished Uniform CPA Examination questions;

 

2)         quote from any unpublished AICPA document prepared by its Board of Examiners or Examinations Division; or

 

3)         engage in any activity or enter into any relationship that might involve or appear to others to involve a conflict of interest with my position as a Board member.

 

            I also hereby represent and warrant that I do not now nor will I for one year following termination of my relationship with the Board, without explicit written permission of the Board, participate in any capacity in a CPA Examination coaching review course either as a business, as part of my professional practice, or at a university or college.  I acknowledge that monetary damages may be inadequate to protect against breach of this confidentiality agreement, and I hereby consent to the granting of injunctive relief in favor of the Board or the AICPA enjoining breach of the agreements and warranties made herein without proof of actual damages."

 

d)         Others. Each examination proctor, Board employee or agent and any other person who has access to examination material shall, prior to being given access to the materials, sign a Confidentiality Statement agreeing that he/she will maintain the confidentiality and non-disclosed nature of the examination. The statement shall be in substantially the following form:

 

            "I hereby agree and warrant that I will not read the examination questions and will not permit any person, except candidates duly admitted to the examination and then only at the sanctioned time and location, and such other persons specifically authorized by the Board, to read the questions on the examination.  I will not reveal the nature or content of any question appearing on the examination, or any examination procedures, to any individual or entity, and will report to the Board any solicitations or disclosures of which I become aware.  I understand that the Uniform CPA Examination is owned and copyrighted by the AICPA and that the examination questions are confidential and subject to ownership right protection under law. I agree to cooperate with any security briefing, interview, or investigation conducted by the Board, the AICPA, or any other lawful authority.  I hereby represent and warrant that I do not now nor will I in the future without explicit written permission of the Board and the AICPA:

 

1)         publish any article or book or in any other way disclose or divulge any unpublished Uniform CPA Examination questions;

 

2)         quote from any unpublished AICPA document prepared by its Board of Examiners or Examinations division; or

 

3)         engage in any activity or enter into any relationship that might involve or appear to others to involve a conflict of interest with my employment as a proctor, employee or agent of the Board.

 

            I also hereby represent and warrant that I do not now nor will I for one year following termination of my relationship with the Board, without explicit written permission of the Board, participate in any capacity in a CPA Examination coaching review course either as a business, as part of my professional practice, or at a university or college.  I acknowledge that monetary damages may be inadequate to protect against breach of this confidentiality agreement, and I hereby consent to the granting of injunctive relief in favor of the Board or the AICPA enjoining breach of the agreements and warranties made herein without proof of actual damages."

 

e)         Grandfather Clause. Any Board member appointed to the Board prior to July 1, 1996 who participates in any capacity in a CPA Examination coaching or review course, may continue such activity notwithstanding the provisions of subsection (c) above.  Such Board member shall not, however, participate in any examination or other Board activities in such a manner that he/she may have access to the examination questions.

 

(Source:  Added at 21 Ill. Reg. 13315, effective September 26, 1997)