Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. 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.
You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
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Send any additional required information or documents to:
CPA Examination Services – MI
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
- Official transcript(s). Submitted by you or school to CPAES.
- International Evaluation report, if applicable. Submitted by you or evaluation agency to CPAES.
- Completed Certificate of Enrollment, if applicable.
- ADA Accommodation Request form, if applicable. Submitted by you.
Please allow up to two 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 ADA Modification Form for more information.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
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.
|Auditing and Attestation (AUD)
|Business Environment and Concepts (BEC)
|Financial Accounting and Reporting (FAR)
|4 examination sections
|3 examination sections
|2 examination sections
|1 examination section
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.
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:
- Have completed a curriculum required for a baccalaureate degree with a concentration in accounting from a regionally accredited U.S. educational institution; OR
- Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) including the completion of:
- 3 semester hours (4.5 quarter) hours in Auditing,
- 21 semester (31.5 quarter) hours in accounting including study in each of the following:
- Financial Accounting and Accounting Theory
- Managerial Accounting, including Cost Accounting
- Accounting Systems and Controls
- U.S. Federal Taxation
- Governmental/Fund Accounting
- 24 semester (36 quarter) hours in general business subjects
If you who have completed the educational requirement at the time of application:
- You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. 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.
- You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
- 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 firstname.lastname@example.org. Electronically delivered transcripts must be submitted directly from the institution(s).
- Photocopies of transcripts are not official and cannot be accepted.
- Transcripts marked “Issued to Student” are acceptable.
- If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
- 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 are currently enrolled in college at the time of application, you must:
- submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
- 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 may be submitted by you.
- If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
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 may be submitted by the you.
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:
- You must obtain the form to request this service from the evaluation service agency.
- The evaluation of the international transcript(s) must be a course-by-course comparison to Michigan requirements.
- Completed original evaluations must be submitted to CPAES. The original evaluation may be submitted by you. Photocopies are not acceptable.
- If the required documentation is not provided, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
- 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.
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 program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.
- 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.
There is not a residency requirement for the state of Michigan.