(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) 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.

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

(f) (1) The Board shall notify each applicant of the applicant’s examination score.

(2) 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.