Legislative & Regulatory
Michigan Exam Candidates Retain Paper-Based Credit; Window to Complete Exam Narrows

Candidates who previously passed sections of the paper-based Uniform CPA Examination have retained conditional credits for corresponding computer-based sections of the exam, which launched April 5. However, the transition period to pass the remaining exam sections in the computerized format is limited.

Candidates with conditional credit who do not pass the remaining test sections during the transition period will lose credit for those sections passed under the paper-based examination. The transition period varies depending on when the candidate passed a section(s) of the paper-based exam. Credit for any test section passed is valid for 18 months from the actual date the candidate took that test section.

Because the process to apply and sit for the exam in Michigan takes approximately six weeks, candidates with conditional credit should take the exam as soon as they can. The first “window” concludes at the end of May, and the time for candidates to retain their conditional exam credit is therefore narrowed.

Application and Examination Fees

Exam candidates are required to pay both an application fee and an examination fee. The application fee for first-time candidates is $135. The examination fees for first-time candidates are as follows:

Examination Sections Exam Fee
Auditing and Attestation (AUD)  $134.50
Business Environment and Concepts (BEC)  $100.50
Financial Accounting and Reporting (FAR)  $126.00
Regulation (REG) $109.00

For candidates who have previously sat for the exam, the following application fees apply (the exam fees are same as above):

Examination Sections App. Fee
4 sections $105.00
3 sections $90.00
2 sections $75.00
1 section $60.00

The MACPA will continue to update members on issues pertinent to the exam as well as other regulatory matters of importance. Visit the MACPA web site for the latest news and updates, and visit the official CPA exam web site for testlets, a tutorial, archived webcasts and a newsletter for candidates.

Computerized CPA Exam Launches;
Michigan Test Center Turnout Reported

The Computerized Uniform CPA Examination launched in April and the candidate turnout results are in.

Thomson Prometric, who piloted the computerized exam, reported scheduled exam sections through April 27, 2004:

Nationally, 26,968 exam sections* were scheduled.

In Michigan, 709 total sections were scheduled. The top three test sites were:

  • Troy – 239 exam sections scheduled
  • Ann Arbor – 171 sections scheduled
  • Livonia – 123 sections scheduled

Other states have reported numbers, including New Jersey with 1,099 sections scheduled and Florida with 975 sections scheduled.

Suzanne Jolicoeur, licensing adminstrator with the Michigan Board of Accountancy, said more candidates will likely schedule for the end of the first testing window** in late May and in the second testing window as a result of tax season pressures on candidates.

*Because candidates can apply for one or more exam sections, these reports reflect the number of sections scheduled rather than the number of total candidates.

**The 2004 testing windows are months of testing offered during the first two months of each calendar quarter: April 5 – May 30, 2004; July 1 – August 30, 2004; and October 1– November 30, 2004.

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