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Now Presenting, By Popular Demand: 2010 Michigan CPA Exam Performance

Posted on by Adrienne Gonzalez

Let no one claim this website is not almost completely user-generated. We rely on tips, suggestions, complaints and compliments to determine what we write about and what we don't. It's still a work in progress but despite my Republican tendencies, we are a site for the people, by the people. The people being you lonely, bitter, miserable accountants out there.

I wasn't planning on going over Michigan CPA exam results but since the people have spoken, I have no choice but to do their bidding.

Michigan is the 17th largest CPA exam jurisdiction of NASBA's 55 jurisdictions, with 1,003 unique candidates in 2010. Michigan came in 22nd in pass rates at 43.2%; 45.3% for AUD, 39.9% for BEC, 42.4% for FAR and 46.6% for REG. Really not that bad.

Here are the top 5 Michigan schools (I'll try to stay sober enough not to include any typos this time):

1. University of Michigan – Ann Arbor 76.5%

2. Calvin College 69.7%

3. Michigan State 63.7%

4. University of Michigan – Ann Arbor 62.2% (can someone explain to me why there are two different entries for this school in the NASBA book?)

5. Grand Valley State University 60%

Michigan State University took the most exams at 1,329. They also sent the most candidates at 489.  Despite (or because of) this, they pulled a 63.7% pass rate.

Aquinas College had the lowest pass rate at 28.3%. Northwood University had the lowest average score at 67.2.

The only Michigan colleges that made average scores above 75 were University of Michigan – Ann Arbor (80.6), Michigan State University (76.7), Grand Valley Sate University (76.7) and UM Ann Arbor (still, can someone explain this?) (76.5).

Lake Superior State passed the fewest number of exams, managing just 2 FAR tries out of 6. In fairness, they only sent 18 candidates to 41 exams for a pass rate of 51.2%.

Is there anything else anyone really needs to know about Michigan CPA exam results?

Let me know if I neglected something important and forgive me for not staying current on Michigan accounting programs, I'm out of touch.

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Editor’s note: Adrienne Gonzalez is founder and managing editor of Jr Deputy Accountant as well as regular contributor to leading financial/investment sites like Seeking Alpha and GoldmanSachs666. You see all of her posts for GC by going here. By day, she teaches unlicensed accountants to pass the CPA exam, though what she does in her copious amounts of freetime in the evening is really none of your business. Follow her adventures in Fedbashing and CPA-wrangling on Twitter @adrigonzo but please don’t show up unannounced at her San Francisco office as she’s got a mean streak. Her favorite FASB is 166.
The first time I addressed the CPA exam here on Going Concern, I may have given the firms a little too much credit. Keep in mind that I write from the perspective of a CPA Review Project Coordinator; in other words, I’ve heard every excuse in the book.
I need more time on my course. Work got really busy and…
Continued, after the jump


Listen, I understand that the CPA exam is a serious commitment. I also understand that first and second year new hires get worked like slave labor. What I do not understand is why this should be my problem 2 years after the student’s course expired with not a peep in between. Can you use this excuse in college? “Yeah, sorry I didn’t make it to my Final… um, I know it was 3 years ago but can I just take it again? I got really busy.” I dare you to try.
What I’ve learned from my time in the CPA Review trenches – something that I will take with me for the rest of my life – is quite simple. In the time it takes to come up with reasons why you don’t have the energy, time, knowledge, or ability to pass the CPA exam, you could have already passed it.
Yes, you. You could have passed this thing years ago. All of a sudden you’re staring down a promotion and realize that there’s no way you’ll be able to make the leap with that obnoxious colleague who passed the exam in 4 months. How can you possibly compare?
Well you can’t, first of all. Second of all, I’m willing to bet my entire inventory of Wiley CPA Review books that he’s full of shit. So is the guy who said he had an hour and a half left when he walked out of FAR, as is the chick who says she got a 95 on BEC (she’s our student, you know, and she got three 60s before that, not to mention cussed out by me for an hour before she finally passed). They are not you. And you, little CPA exam candidate, are the only person who matters in all of this.
Not your parents, not your boss, not your firm and not even your significant other. You. Is this what you want to do with your life or not?
If it was, you’d be at the Prometric center in full war paint ready for battle 45 minutes before they open, not calling me trying to explain how complicated your life got in the two years since I’ve heard from you. Apparently you forgot that you friended me on Facebook and I can see you filling out 79 quizzes in just three short hours.
What exactly are you waiting for? Time? Trust me, you’ll never have it.

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Delaware CPA Exam Candidate Isn’t Sure About Audit Hours

Are you a CPA exam candidate desperate for answers with no clue how to find them? Let me do the Googling for you, shoot me a note and I promise I won’t get snippy (my doctor adjusted my dose).

Hello Adrienne,

I do have 99.99% of the education requirements needed to sit for the CPA exam. All but one, I don’t have any auditing credit hours. Am I going to be able to sit for the CPA or should I go back to school and complete this requirement?

Here’s the good news: in some states, you can sit for the exam before you meet all licensure requirements, and in most, that means experience can wait until you have sat for and passed all exam sections. The lengtave to complete these experience requirements varies by state and due to the ever-changing nature of exam requirements, you will want to verify any information I’m about to give you with the state board directly just to be safe. No one’s perfect, especially me. Delaware candidates may contact NASBA’s Delaware coordinator Misun Shin at [email protected] or (615) 880-4263.

So, once you sit for and pass all four parts of the CPA exam, you’ll need to take the AICPA ethics exam, which you can order directly from them. Don’t trip too hard, it’s self-study meaning open book. AICPA members get it cheaper than non-members so be sure to join first before you buy it.

Assuming you’ve aced those two steps, you can then worry about your experience.

Delaware work experience is based on the degree you hold. If you have a Master’s, you will need 1 year of experience as an employee of a CPA firm or equivalent experience as an accountant in other fields (e.g., government, commerce, industry). Bachelor’s holders must have 2 years of experience and Associates (yes, Delaware allows you to sit for the exam with a 2 year degree) must have 4 years of experience to be licensed to practice as a CPA in that state. You can no longer receive a certificate (non-practicing CPA title) from Delaware as of 2006.

Your other option is to complete your work experience requirement as an owner, principal or employee of a public accounting firm (full-time). Double the numbers above; 2 years for Master’s holders, 4 for Bachelor’s and 8 for an Associate.

Nowhere on the Delaware Board of Accountancy’s site do I see a mention of audit hours.

The Delaware State Society of CPA’s BeaCPA website states:

2 years experience obtained in engagement, resulting in the preparation and issuance of financial statements prepared in accordance with generally accepted accounting principles or other comprehensive bases of accounting as defined in the standards established by the American Institute of Certified Public Accountants

as a requirement for Associate and Bachelor’s holders. Master’s candidates must obtain 1 year experience including any type of service or advice involving the use of accounting, attest, compilation, internal audit, management advisory, financial advisory, tax or consulting skills.

What this says to me is that you don’t actually need audit hours at all unless you plan on doing audits. Delaware would like auditing to be a part of your 21 required accounting units that make up your education requirement but does not require it.

Again, check with the state board just to be 100% sure but it looks like you’re all clear to sit for the exam at this point, no reason to wait until you have the experience.

Good luck and please check in with us to let us know how your exams turn out!