Applying for the Uniform CPA Examination

The first step when applying for the Uniform CPA Examination through CPA Examination Services is to familiarize yourself with this jurisdiction’s ‘Eligibility Requirements’ and ‘Materials to be Submitted.’ You must read the Candidate Guide before submitting any applications.

Once you are ready to begin the application process, sign up for an Okta account through https://dashboard.nasba.org. You will receive an email to verify your Okta account creation. You can log into your application dashboard and click the CPA Portal button. Next, there will be an option to select ‘New Candidate,’ where you can enter your new candidate information, or ‘Existing Candidate,’ where you can enter information to match the application information we already have on file. You will receive a second email verifying your enrollment into the CPA Portal. Once completed, you will have access to your CPA Portal, where you can submit online applications and payments, maintain your candidate information, and view and print your receipts, Notice to Schedules (NTS), and Score Notices. When applying for Exam sections, you may only do so for one Exam section per exam section application. You may submit more than one Exam section application but are only allowed one NTS per Exam section. You should only apply for the Exam section if you are ready to take it within the next six months.

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New candidates who require an educational evaluation and plan on taking BEC before December 15, 2023, must submit their educational evaluation no later than October 1, 2023.

Once you have been found eligible for the CPA Exam, you must complete your Exam Section Application for BEC no later than November 12, 2023.

Re-exam candidates that have already been approved for a prior NTS (any section) must apply for a BEC NTS before November 12, 2023.

Eligibility 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 consisting of not less than 120 semester hours 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 (Internal Auditing not accepted),
    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. 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) consisting of not less than 120 semester hours including the completion of:
    1. 3 semester hours (4.5 quarter) hours in Auditing (Internal Auditing not accepted),
    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. 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 [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • 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 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:
  • 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.
  • 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.

Materials to be Submitted

  1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
  2. International Evaluation report, if applicable. Submitted by you or evaluation agency to CPAES.
  3. Completed Certificate of Enrollment, if applicable.
  4. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Fees

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $90.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $344.80

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.

Exam Credit

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.

nasba

USEFUL LINKS

Candidate Guide
Score Information
Score Reprint
Questionnaire
NASBA Candidate Identification Cards
Michigan State Board of Accountancy
Prometric
AICPA

FORMS

Certificate of Enrollment
Exception to Policy
Transferring into Michigan
(FT only)
Testing Accommodations Request Form

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250

Email Inquiries:
contact-us

Mail Inquiries:
Michigan Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469