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The Uniform CPA Exam

CPA Exam Review Courses

View courses and online tutors you can utilize to study for
the CPA exam.

Process for taking the computerized Uniform CPA Exam

Computerized CPA exam tips are now available! You can benefit from these useful tips if you're planning to take the exam.

  1. Apply to take the examination (request an application)
    1. Call the Michigan State Board of Accountancy at 1.517.241.9288 for an application
    2. Call CPA Examination Services at 1.800.CPA.Exam for fee information
    3. Sitting requirements for the next exam.
  2. Receive your Notice to Schedule (NTS)
    1. Sent after it’s determined you are eligible to take one or more sections of the exam and if you have paid all fees
    2. Lists the sections of the exam you are approved to take
  3. Schedule your examination
    1. Schedule your exam early with Prometric in one of three ways: online, by calling 1.800.580.9648 or on-site at a test center
    2. The exam is offered in “testing windows,” which are the first two months of each calendar quarter
    3. Choose your testing center
  4. Take your examination
    1. The applicant must pass the computerized examination on the following subjects:
      1. Auditing & Attestation (AUD)
      2. Financial Accounting & Reporting (FAR)
      3. Regulation (REG)
      4. Business Environment & Concepts (BEC)
  5. Receive your score report
    1. Distribution of scores is the responsibility of the Michigan State Board of Accountancy

Exam Format

The four sections of the exam are comprised of multiple-choice questions. Three of the four sections (with the exception of Business Environment & Concepts) also contain simulations (condensed case studies). The multiple-choice questions and simulations are divided into “testlets” which candidates receive one at a time during testing.

 

 Section: Time: Format:
 AUD 4.5 hours 3 multiple choice testlets
2 simulation testlets
 BEC 2.5 hours 3 multiple choice testlets
 FAR 4 hours 3 multiple choice testlets
2 simulation testlets
 REG 3 hours 3 multiple choice testlets
2 simulation testlets


Exam Passing Requirements

  • Scores are reported on a numeric scale of 0-99, with 75 as a passing score (this does not represent a percent correct)
  • With the exception of written communication responses, the exam will be scored electronically
  • A candidate shall be deemed to have completed the examination when granted credit for all four subjects. Candidates will be able to take any or all sections of the examination during any testing window in any order. However, you will not be allowed to take the same section more than once during any testing window. FIND 18 MOS RULE

For More Information

  • FAQ from the CPA Examination web site.
  • FAQ on CPA Examination from the AICPA.  
  • Uniform CPA Examination Candidate Bulletin: Access this for more detailed information regarding the computerized exam.
  • For more information about obtaining a CPA certificate:

The Michigan State Board of Accountancy (MSBA)
PO Box 30018
Lansing, MI 48909
517.241.9821
Allison Cosgrove

  • For more information or to obtain an application for the Uniform CPA Exam in Michigan:

CPA Examination Services
150 Fourth Avenue, North
Nashville, TN 37219-2417
1.800.CPA.EXAM
cpaexam@nasba.org

The Michigan State Board of Accountancy (MSBA)
517.241.9249
Sara Hernandez

The Michigan Association of CPAs
PO Box 5068
Troy, MI 48007-5068
248.267.3700
macpa@michcpa.org