Michigan Board of Accountancy

To qualify for the CPA Exam in Michigan, you must meet the following criteria:

Educational Requirements

Bachelor’s Degree or higher (120 Semester Units or 180 Quarter Units), must include:

• 21 semester units (31.5 quarter units) in accounting-related subjects, including Financial accounting and accounting theory, Managerial Accounting, Cost Accounting, Accounting Systems and Controls, U.S. Federal Taxation, Governmental of Fund Accounting.
• 3 semester units in Auditing
• 24 semester units (36 quarter units) in business-related subjects, including Business communications, ethics, or law, Economics, finance, or management, Marketing or information systems/technology, Quantitative methods or statistics, Other approved subjects.

To earn a CPA license in Michigan, applicants must fulfill the following requirements:

Education (150 Semester Units or 225 Quarter Units)

Work Experience:

• Complete 2,000 hours of qualifying accounting experience within a time frame of 1 to 5 calendar years prior to applying for licensure.
• Work experience must be:
  1. Verified by a licensed, active CPA.
  2. Gained in government, industry, academia, or public practice.
  3. Include tasks such as audits, tax preparation, financial projections, and management of accounting functions.
• Non-accounting tasks like recruiting, administration, paraprofessional work, or bookkeeping do not count toward this requirement.

Ethics Examination:

• Michigan does not require a separate ethics exam to obtain a CPA license