Michigan CPA Requirements

Michigan Requirements & Education Options

General Requirement

Applicants must be of good moral character.

Residency Requirement: Michigan residency is not required to sit for the CPA Exam or to apply for licensure. U.S. citizenship is also not required.

An examination candidate who passes all sections of the CPA Exam must meet Michigan’s education and experience requirements before applying for licensure.

Education/Experience Requirement

CPA Exam candidates in Michigan must complete a minimum of 120 semester hours of college education, including a bachelor’s degree or higher with a concentration in accounting from an accredited college or university recognized by the Michigan Board of Accountancy, in order to sit for the CPA Exam.

The required education must include at least 24 semester hours in accounting subjects and 24 semester hours in general business subjects. Accounting coursework must cover areas such as financial accounting and reporting, auditing and attestation, cost or managerial accounting, accounting information systems, taxation, and governmental accounting. Business coursework may include subjects such as business law, economics, finance, management, marketing, statistics, and business communications, as recognized by the Board.

To obtain a CPA license in Michigan, an applicant must complete 150 total semester hours of college education, including a bachelor’s degree or higher with a concentration in accounting from a Board-approved institution.

In addition to the educational requirements, candidates must complete at least 1 year (2,000 hours) of qualifying professional experience in accounting under the supervision of a licensed CPA. The experience must include the application of accounting or auditing skills, such as financial statement preparation, attestation services, or other accounting-related work, as recognized by the Board.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.