Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Bureau of Professional Licensing
Board of Accounting
Accountancy - General Rules
Part 2 - LICENSURE REQUIREMENTS
Section R. 338.5110a - Uniform CPA exam procedures

(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.