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Guam Board of Accountancy

The American Institute of Certified Public Accountants (AICPA) develops and scores the Uniform CPA Examination. The appeal option enables candidates to view the test questions or simulation problems that they answered incorrectly together with their responses, and to submit comments on-line. The confidentiality of the examination requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of the candidate's board of accountancy or its designee.
Candidates should consider requesting an appeal only if they want to review their incorrect responses because they believe that there is a question or simulation problem that they would like to challenge. When they review the questions or simulation problems that they have answered incorrectly, they may decide to challenge the validity of one or more items. If they decide to do so, they must be prepared to present a cogent, vigorous and compelling defense of their incorrect responses. Please note that candidates will not be able to submit new responses during an appeal. However, they will have the opportunity to challenge question(s) or simulation problem(s) and defend the response(s) they provided at the examination.
The time allotted for an appeal session is the same amount of time allotted for that section of the examination. Candidates should be aware that they may be required to travel to either their Board of Accountancy offices or NASBA's offices in Nashville, TN. Candidates are responsible for their own travel arrangements and costs.

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