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Michigan Exam Requirements

Eligibility for Examination

In order to be eligible for the Uniform CPA Examination as a candidate of Michigan, you must meet one of the two following requirements:

  1. Have completed a curriculum required for a baccalaureate degree with a concentration in accounting from a regionally accredited U.S. educational institution, including the completion of:
    1. 3 semester hours (4.5 quarter) hours in Auditing,
    2. 21 semester (31.5 quarter) hours in accounting including study in each of the following:
      1. Financial Accounting and Accounting Theory
      2. Managerial Accounting, including Cost Accounting
      3. Accounting Systems and Controls
      4. U.S. Federal Taxation
      5. Governmental/Fund Accounting
    3. 24 semester (36 quarter) hours in general business subjects

OR

  1. Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) including the completion of:
    1. 3 semester hours (4.5 quarter) hours in Auditing,
    2. 21 semester (31.5 quarter) hours in accounting including study in each of the following:
      1. Financial Accounting and Accounting Theory
      2. Managerial Accounting, including Cost Accounting
      3. Accounting Systems and Controls
      4. U.S. Federal Taxation
      5. Governmental/Fund Accounting
    3. 24 semester (36 quarter) hours in general business subjects

 

Transcripts

If you who have completed the educational requirement at the time of application:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you are currently enrolled in college at the time of application, you must:

  • submit an official transcript from each school you attended.
  • submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 60 days immediately following the actual date in which you take your first test section. The form must be signed by an authorized official of the college and signed by you.
  • The official transcript(s) and Certificate of Enrollment Form must be submitted directly from your school.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

  • have the academic institution(s) submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses within 60 days following the actual date in which you take your first test section.
  • The final official transcript must display satisfactory completion of all courses and the degree graduation date.
  • The official transcript must be submitted directly from your school.

And you are advised:

  • Your final examination scores will not be released nor will you be permitted to apply for licensure until CPA Examination Services receives the final official transcript.

If you have completed education requirements at institutions outside the U.S., you must:

  • have your education credentials evaluated by:
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Education earned at a regionally accredited community college or two-year degree granting institutions is acceptable.
  • Correspondence and/or online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • AP, pass/fail grades and/or CLEP credit are acceptable if credits are awarded by a regionally accredited college or university.

Residency

There is not a residency requirement for the state of Michigan.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee$147.00

Examination Fees

Auditing and Attestation (AUD)$193.45
Business Environment and Concepts (BEC)$193.45
Financial Accounting and Reporting (FAR)$193.45
Regulation (REG)$193.45

Registration Fees

4 examination sections$117.00
3 examination sections$99.00
2 examination sections$81.00
1 examination section$63.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.