(a)      An applicant who otherwise qualifies for a license is entitled to be examined as provided in this section.

      (b)      The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.

      (c)      The Board shall give each qualified applicant notice of the time and place of examination.

      (d)      (1)      The Board shall give the examination prepared by the American Institute of Certified Public Accountants or an equivalent examination as determined by the Board.

            (2)      The Board may use the services of the American Institute of Certified Public Accountants to prepare or grade an examination. If the Board uses the services of the Institute, the Board may accept as final the grades that the Institute determines.

            (3)      The Board may use the services of any person whom the Board considers appropriate to proctor an examination.

      (e)      The Board shall adopt regulations that establish the passing score for an examination.

      (f)      (1)      The Board shall mail to each applicant notice of the applicant's examination score.

            (2)      Any applicant who requests an appointment within 60 days after the date on which the notice is mailed may review the applicant's answers to the examination.

      (g)      (1)      If the Board uses the services of the American Institute of Certified Public Accountants to grade an examination, the Board may send the examination answers to the Institute by electronic transmission, by mail, or by a private delivery service.

            (2)      If the Board sends out examination answers for grading in accordance with paragraph (1) of this subsection, the Board is not liable for the loss or destruction of any of the examination answers while the answers are out of the possession of the Board.