Michigan CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Michigan? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Michigan, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Michigan CPA requirements. For example, did you know that you do not need 150 semester hours to sit for the exam but you do need these hours to acquire your license?

Please note that obtaining a CPA license in MI may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.


CPA Exam Requirements in Michigan

Education

  • BA (120 hours) must be completed within 30 days following the actual date the candidate takes the first exam section.
  • See full education requirements on the Michigan Board of Accountancy website.

View Other Michigan Education Requirements.

Michigan State Requirements & Education Options

Eligibility for Examination

In order to be eligible for the Uniform CPA Examination as a candidate of Michigan, you must meet one of the two following requirements:

(1) Have completed a curriculum required for a baccalaureate degree with a concentration in accounting from a regionally accredited U.S. educational institution, including the completion of:

  • 3 semester hours (4.5 quarter) hours in Auditing,
  • 21 semester (31.5 quarter) hours in accounting including study in each of the following:
    • Financial Accounting and Accounting Theory
    • Managerial Accounting, including Cost Accounting
    • Accounting Systems and Controls
    • U.S. Federal Taxation
    • Governmental/Fund Accounting
  • 24 semester (36 quarter) hours in general business subjects

OR

Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) including the completion of:

  • 3 semester hours (4.5 quarter) hours in Auditing,
  • 21 semester (31.5 quarter) hours in accounting including study in each of the following:
    • Financial Accounting and Accounting Theory
    • Managerial Accounting, including Cost Accounting
    • Accounting Systems and Controls
    • U.S. Federal Taxation
    • Governmental/Fund Accounting
  • 24 semester (36 quarter) hours in general business subjects

Residency

US citizenship is not required.
Michigan residency is not required.

Age

NO Age Requirement.

Find CPA Test Centers

Visit prometric.com to find a CPA test center in Michigan near you.


More Information
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Exam Fees:
Initial Application Fee: $147.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $980.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Michigan Board of Accountancy
Email: bplhelp@michigan.gov
Phone: 517-373-8068
Address:

Dept of Licensing & Regulatory Affairs
611 W. Ottawa, 3rd Floor
Lansing, MI 48933

CPA License Requirements in Michigan

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Michigan can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Michigan State Board of Accountancy for complete licensing information.


Links and Resources:

Learn about CPA Exam Requirements in other states: