Michigan CPA Requirements

How to become a CPA in the state of A Michigan…

How to become a CPA in Michigan?

The state of Michigan has specific CPA eligibility requirements you must meet to sit for the exam and obtain a license. If you’re looking for a comprehensive guide on the state’s policies regarding certified public accounting certification and practice, this page is for you.


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Overview of Michigan Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

Michigan CPA requirement details:

Credit Requirements: Applicants must meet the 120-credit hour educational requirement to sit doe the CPA Exam in Michigan. Out of 120 total hours, 24 hours must be in general business subjects, three semester hours in Auditing, and 21 hours in accounting, covering the following topics:

  • Financial Accounting 
  • Managerial Accounting 
  • Accounting Systems and Controls 
  • Taxation 
  • Governmental or Fund Accounting

Minimum degree: Baccalaureate or higher.

Additional Requirements: None.

Educational Requirement: Michigan CPA applicants must have a Baccalaureate with 150 credit hours, including three semester hours in Auditing, 24 hours in general business subjects, and 21 hours in accounting principles.

Experience Requirements: Michigan CPA candidates must obtain 2,000 hours of professional accounting experience in government, industry, academia, or public practice. The experience must be completed over a period of no less than a year but no more than five years prior to the application. The experience must be verified by a licensed CPA, but it doesn’t need to be supervised. 

Ethics Exam: No

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: Michigan CPA candidates don’t need to hold U.S. citizenship or be Michigan state residents. 

More Requirements: None.

Michigan Board of Accountancy 

LARA – Bureau of Professional Licensing

Phone:  (517) 373-8068

FAX:  (517) 241-2389

Web:  www.michigan.gov/bpl

Email:  [email protected]

Initial application fee: $182 for four exam sections. 

Re-examination fees: re-examination applicants must pay a Board fee of $238.15 and an application fee for each exam section retaken. 

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,134.60

All fees are non-refundable.

Michigan CPA licenses expire on a biennial basis on June 30, and all licensees must renew their permit of practice between July 1 and July 31.

Michigan licensees must complete 40 CPE hours per year, with at least eight hours in Accounting and Auditing and two hours in ethics, including one hour of Michigan Specific Ethics every two years.

For more information on Michigan’s CPA examination and certification policies, visit the Michigan Society of CPAs website

You can more details on becoming a CPA in Michigan in this detailed PDF guide by the Michigan Society of CPAs. 

Note: Read Michigan Occupational Code Act 299 for laws and regulations regarding public accounting practice in the state.

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