Michigan CPA Licensing
To become a Certified Public Accountant (CPA) in Michigan CPA Licensing, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.
Michigan CPA Exam Requirements
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:
- Verified by a licensed, active CPA.
- Gained in government, industry, academia, or public practice.
- 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
Important Notice:
State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.