Michigan CPA Requirements

Michigan has plenty to offer to certified public accountants (CPAs). As of 2024, the state hosts 18 Fortune 500 companies across several industries. The Bureau of Labor Statistics (BLS) also identifies Michigan's Lower Peninsula region among the nation's top-ranking non-metropolitan employment destinations for accountants and auditors.

As a first step, you need to qualify for CPA licensure. The qualification process includes education, experience, and exam requirements, and candidates must meet very specific eligibility guidelines. For most, the journey begins with an accounting degree.

This guide to Michigan CPA requirements explains everything you need to know. It covers all the technicalities of Michigan's accounting education and experience requirements, along with detailed information about obtaining and maintaining your Michigan CPA license.

Education Requirements for Becoming a CPA in Michigan

Bachelor's degrees in accounting (and most other subjects) typically cover the equivalent of about 120 semester credits. However, Michigan and many other states require each CPA candidate to have at least 150 credits along with a bachelor's degree.

To fill that 30-credit gap, they can:

While these strategies can work, many students find accelerated accounting bachelor's-to-master's programs especially appealing. Beyond fulfilling the 150-credit requirement, these programs lead to advanced degrees with higher CPA exam pass rates.

Concentrations, Credits, and Course Acceptance

Michigan's education requirements for CPA licensure include two key components: a bachelor's degree and a minimum of 150 semester credits. Of those credits, at least 24 must cover accounting and a further 24 must cover general business subjects.

As a Michigan candidate for the Uniform CPA Examination, you must hold a bachelor's degree of at least 120 credits from an accredited educational institution. Note the differing credit requirements for examination and license eligibility.

Your 120 credits must include at least 21 accounting units that combine to cover all of the following:

• Financial accounting and accounting theory
• Managerial accounting and cost accounting
• Accounting systems and controls
• Governmental or fund accounting
• Taxation

In addition, you must have at least three units of auditing coursework. Internal auditing courses are not eligible. CPA exam candidates must also have at least 24 semester credits of general business coursework.

Michigan does not specifically require that you hold an accounting degree as long as you meet these standards.

In summary, educational requirements for CPAs in Michigan include:

• At least 150 semester credits or the equivalent
• Bachelor's degree
• 24 credits of general business coursework
• 21 accounting credits, including coursework in taxation, accounting systems, and financial, managerial, cost, and governmental accounting
• Three credits in auditing (internal auditing coursework not accepted)

Michigan Experience Requirements

Michigan CPA requirements include at least 2,000 hours of qualifying work experience. You must gain this work experience in no less than one year and in no more than five years. All experience must be verified by a licensed CPA and documented using a State of Michigan government form.

Candidates can gain the necessary experience in settings like:

• Academia
• Government
• Private industry
• Public practice

Work experience qualifies if it involves business services that specifically draw on accounting, attestation, compilation, consultation, and/or taxation. Financial and management advisory services also meet this requirement.

Your work experience must be gained through employment. Internships may qualify if you carry out qualifying duties under the supervision of a licensed CPA willing to document and verify your experience.

Supervising CPAs can be licensed in any U.S. jurisdiction. They do not necessarily require a Michigan-issued license.

In total, you must meet these prerequisites in experience to become a CPA in Michigan:

• 2,000 hours of paid work experience gained through employment
• Experience must directly relate to accounting, business, and/or financial advisory services
• You must gain all experience in 1-5 years

CPA Exam Requirements

Everyone who wants to become a CPA in the U.S. must pass the Uniform CPA Examination. The Association of International Certified Professional Accountants (AICPA) develops and manages the exam content.

This CPA exam guide offers valuable information and study tips. The subsections below cover state-specific information on eligibility, applying for permission to take the exam, and scheduling your test date.

Eligibility to Take the Exam

Michigan allows you to sit for the CPA exam with a bachelor's degree consisting of at least 120 semester credits or the equivalent. For equivalency purposes, one semester credit equals 1.5 quarter credits. Postsecondary coursework must also satisfy the accounting and business credit requirements.

You can take the exam while you are still in school. To do so, you must be within 60 days of completing all education-related eligibility requirements. An authorized school representative must confirm your standing with a signature.

If you completed your education outside the United States, the National Association of State Boards of Accountancy (NASBA) must evaluate your credentials to ensure they meet U.S. standards. You may complete this check through NASBA International Evaluation Services or any member agency of the National Association of Credential Evaluation Services.

Unlike some states, Michigan does not require CPA candidates to take the AICPA's ethics examination. Michigan also imposes no restrictions related to age, citizenship, state residency, or possession of a valid Social Security number.

Applying for and Scheduling the Exam

Before you sit for the CPA exam in Michigan, you must apply to NASBA for permission. Visit NASBA's CPA Central website to create an account and start the application process. The examination is divided into four sections, with costs ranging from $176.25-$195.35, depending on the section. You must also pay a $147 initial application fee at this stage.

NASBA verifies your educational credentials by reviewing your academic transcripts. Your school(s) can send your transcripts to NASBA electronically. Otherwise, you must send physical transcripts to NASBA in an intact envelope bearing the registrar's seal.

Once NASBA has confirmed your eligibility, they email you a Notice to Schedule (NTS). Your NTS remains valid for six months — you must reapply and pay your fees again if you do not schedule an examination date within this window. Therefore, you should only apply for exam sections you are ready to take.

You must pass all four exam sections within a rolling 30-month period, which begins on the date when your first passing score was officially released. Any passing scores you earned outside this 30-month window expire.

After Passing the Exam

If you pass all four Uniform CPA Examination sections within the allotted 30-month period, your exam scores do not expire. You may then apply for your initial CPA license as soon as you meet the educational and experience requirements of 150 credits and 2,000 hours, respectively.

To apply for your license, visit the Michigan Professional Licensing User System (MiPLUS) website. Once there, you can register an account and follow the prompts to submit your application. As of June 2024, a $300 fee applies to first-time licensure applicants.

You can use Michigan's Licensing and Regulatory Affairs (LARA) system to verify your CPA license to prospective employers.

Maintaining Licensure

Michigan CPA licenses operate on two-year cycles, expiring every other year on July 31. You receive a written renewal notice approximately 60 days before your license expires. As of June 2024, a $200 renewal fee applies.

If you do not renew your license before it expires, you can no longer legally practice as a CPA in Michigan. If you continue to practice, you may face disciplinary action.

Michigan CPA requirements also include continuing professional education (CPE). With the exception of your first year as a first-time licensee, you must complete 40 hours of CPE each year to qualify for license renewal. The following additional details apply to CPE:

• At least eight hours must cover accounting or auditing
• A minimum of two hours must cover professional ethics
• At least one of the four hours of ethics required for each two-year cycle must focus specifically on Michigan's practice rules

You can complete CPE hours in person, via webinar, or through self-study formats. However, self-study hours must comprise no more than 50% of your annual total.

Michigan allows non-CPAs to hold ownership interests in CPA firms. However, at least half of the firm's voting and equity rights must be held by CPAs licensed in Michigan or any other state.

Questions About Michigan CPA Requirements