Mich. Admin. Code R. 338.5110a - Uniform CPA exam procedures
Rule 110a. The following procedures apply to the uniform CPA exam:
(a) Applicants may take the
required exam sections individually and in any order.
(b) Applicants shall pass all sections of the
exam within a rolling 30-month period beginning on the date that the score is
released for the first section passed. If all sections are not passed within
the rolling 30-month period, then credit for any section passed outside the
30-month period expires and the section must be retaken.
(c) The department may extend the rolling
30-month period under subdivision (b) of this rule due to the sickness of the
candidate or a member of the candidate's immediate family if substantiated by a
doctor's certificate or if the candidate provides proof, as directed by the
department, verifying a death in the candidate's immediate family, temporary
military service, or another good reason acceptable to the department. A
candidate shall make a request for an extension within 90 days of the date of
the exam. If extended, an applicant's exam does not count as a failure to write
the exam.
(d) The department or the
entity contracted with the department to administer the exam may allow a
candidate to sit for the exam in another state if the candidate satisfies all
the requirements for sitting for the exam under these rules.
(e) The department grants a candidate credit
for exam grades of 75 or higher earned in another state if the candidate
satisfies the educational requirements to sit for the exam and the board
decides the exam is equivalent to the exam provided by the
department.
(f) An applicant may
retake an exam section after the applicant's grade for any earlier attempt of
the same exam section has been released.
Notes
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