<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-304" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <level label="a">
    <text>An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.</text>
  </level>
  <level label="b">
    <text>The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.</text>
  </level>
  <level label="c">
    <text>The Board shall give each qualified applicant notice of the time and place of examination.</text>
  </level>
  <level label="d">
    <text>The Board shall give the examination prepared by the Internal Revenue Service or an equivalent examination by an independent national or state regulatory authority as determined by the Board.</text>
  </level>
  <level label="e">
    <text>The Board shall adopt regulations that establish the passing score for an examination.</text>
  </level>
  <level label="f">
    <level label="1">
      <text>The Board shall notify each applicant of the applicant’s examination score.</text>
    </level>
    <level label="2">
      <text>Any applicant who requests an appointment within 60 days after the date on which notification is sent may review the applicant’s answers to the examination.</text>
    </level>
  </level>
</section>
