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Your Guide to the CPA Exam

The Uniform CPA Examination ® (CPA Exam) is a key milestone on the path to becoming a Certified Public Accountant. We know the process can feel overwhelming, which is why we’ve broken it down into clear steps so that you know what to expect, how to prepare, and where to find supporting resources. 
Student taking an exam
What is the CPA Exam?

This four-part, 16-hour exam is designed to assess the knowledge and skills required for a career as a CPA. It’s developed by the American Institute of CPAs (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA). Passing all four sections is required to become a licensed CPA.

For an in-depth breakdown of the CPA Exam, visit:

The exam consists of three Core sections and one Discipline section. Each section is four hours long.

Core Sections (Required for all CPA Candidates)

  • Auditing & Attestation (AUD) – Focuses on ethics, professional responsibilities, and auditing procedures.
  • Financial Accounting & Reporting (FAR) – Covers financial reporting frameworks and standards.
  • Taxation & Regulation (REG) – Encompasses tax concepts, business law, and ethics.

Discipline Sections (Candidates Select One of the Below)

  • Business Analysis & Reporting (BAR) – Emphasizes financial planning and data analysis.
  • Information Systems & Controls (ISC) – Focuses on IT governance and cybersecurity.
  • Tax Compliance & Planning (TCP) – Covers tax preparation and strategic tax planning.

Additional details, including scoring structure:

To sit for the CPA Exam in Michigan, you must:

  • Complete 120 semester hours of college education, including required accounting and business coursework.
  • Meet all eligibility criteria as outlined by the Michigan State Board of Accountancy.

For full details on exam eligibility and licensure requirements, visit:

Check your eligibility and start your application:

Step 1: Confirm Eligibility – Review Michigan’s requirements and verify you meet the education criteria.

Step 2: Apply with NASBA – Submit your application and required documents.

Step 3: Receive Your Authorization to Test (ATT) – Once approved, NASBA will issue your ATT, allowing you to choose and pay for your exam section(s).

Step 4: Get Your Notice to Schedule (NTS) – After payment, NASBA will send your NTS. You’ll use this to schedule your exam—and you must bring a printed copy with you on exam day.

Step 5: Schedule and Take the Exam – Use your NTS to book your exam through Prometric, then sit for each section according to your plan. Start your NASBA Exam Application:

Studying for the CPA Exam takes dedication, but you don’t have to do it alone.

  • CPA Review Courses – MICPA members receive discounts on leading CPA Exam prep providers.
  • Practice Tests & Simulations – Get familiar with the exam format.

Exam Prep Resources:

  • Testing Centers: The CPA Exam is administered at Prometric testing centers all over the world.
  • What to Bring: A government-issued ID and your Notice to Schedule (NTS). You must bring a printed copy—digital versions are not accepted.
  • Do Not Bring: Personal items including cell phones, smartwatches and study materials are not allowed inside the testing area. Lockers are provided onsite.
  • Dress in Layers: Testing center temperatures can be unpredictable. Wear a short-sleeved shirt and bring a hoodie or light jacket to adjust as needed.
  • Nutrition & Hydration: Bring water, snack bars, or a light snack (like a banana) for your break. Avoid excessive caffeine if it makes you jittery.
  • Breaks: One optional 15-minute break is scheduled per section. Additional breaks are allowed but will cut into your testing time.

Prometric Test Center Information:

  • Passing Score: You must score 75 or higher on each section.
  • Score Release: Results are typically available on the NASBA website, within a few weeks of exam completion.
  • Retaking an Exam: If you don’t pass, you will need to retake any failed section within the 30-month time frame.

For official scoring and retake policies:

How much does the CPA Exam cost?
Fees vary by jurisdiction. Check with NASBA for current Michigan-specific fees.

Can I take all four sections at once?
Yes, but most candidates take one or two sections at a time due to the volume of material.

How long do I have to complete all four exam sections?
Your 30-month deadline to pass all remaining sections begins when NASBA releases your first passing score. If you don’t pass your first section, then the clock doesn’t start until your first passing score is released.

More FAQs:

Still Have Questions? We’re Here to Help!

If you have any questions about the CPA Exam or need guidance, reach out to Laura Bullard, Member Engagement & Academics Director at lbullard@micpa.org.

Students receive free MICPA membership! Join today to access CPA Exam resources, study discounts, and professional support.

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