EDUCATION

　　First-time applicants must meet the following educational requirements:

　　• Have completed or be currently enrolled in a baccalaureate degree program from an educational institution recognized by the Board; and

　　• Have completed a minimum of 24 semester (36 quarter) hours in accounting course credit which must

　　include one course in each of the following subjects: auditing, financial accounting, managerial accounting,

　　accounting systems and controls, U.S. taxation, and gov./fund. accounting; and

　　• Have completed 24 semester (36 quarter) hours in general business subjects.

　　All educational requirements must be met no later than 30 calendar days following the actual date the candidate took their first test section(s.)

　　Candidates with foreign credentials must have credentials evaluated by any member organization of the National Association of Credentials Evaluation Services (NACES) www.naces.org.

　　Members of The Institute of Chartered Accountants may submit official copies of chartered accountant membership certificates (showing seal, certificate number, and date) with their applications in place of obtaining evaluations of their educational credentials.

　　COMPLETION DEADLINE

　　Education

　　All transcripts, Certificate of Enrollments and/or Foreign Credential Evaluations are required to be submitted at the time the application is filed.

　　Certificate of Enrollment from prior examinations

　　Final transcripts, showing completion of previously enrolled courses and/or award of degree is required. Scores will not be release until final transcript(s) are received. Failure to submit final transcript will result in voided scores.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

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

　　TRANSCRIPTS

　　First-time (and transfer) applicants who have completed educational requirements at the time the application is filed must submit an official transcript from each institution at which original credit toward the educational requirement was earned. Transcripts may be submitted by applicants to CPA Examination Services at the time of application.

　　If applicable, the Certificate of Enrollment must be completed for an applicant who:

　　• is completing required courses and a degree;

　　• possesses a degree and is currently completing a required course;

　　• has completed required courses but whose degree has not been conferred.

　　The Certificate of Enrollment must be completed by the academic institution(s) at which the student is enrolled and must confirm that all requirements in progress will be completed no later than 30 calendar days following the actual date the candidate took their first test section(s.) After the educational requirements have been met, official transcripts must be submitted to CPA Examination Services to document completion of educational requirements within the 30-day limit. Scores will not be released to candidates until final official transcripts, verifying completion of requirements, have been received.

　　Applicants who are Members of the Institute of Chartered Accountants may take the examination provided that a copy of the chartered accountant certificate is submitted with the application.

　　Other applicants who earned degrees from institutions outside the U.S. must have their educational credentials evaluated by a foreign credentials evaluation services that is a member of the National Association of Credential Evaluation Services (NACES). Candidates may visit our web site at www.nasba.org for a current listing of NACES member organizations. Candidates should obtain forms on which to request evaluations from the evaluating agency. The completed evaluation of foreign credentials must be mailed to CPA Examination Services at the time of application.

　　Note: Applicants who earned degrees from Canadian educational institutions may submit transcripts directly to CPA Examination Services at the time of application.

　　MISCELLANEOUS

　　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.

　　Candidates with extreme circumstances may request an Notice to Schedule(NTS) extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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