Michigan CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours with a concentration in accounting

Minimum experience requirement
One year (2,000 hours) of qualifying experience verified by a certified public accountant of this state, another state, or any jurisdiction of the United States
qualifying experience is experience gained through employment in government, industry, academia, or public practice in 1 or more of the following areas:

  • audits of financial statements in accordance with the applicable standards at the time of engagement
  • reviews of financial statements in accordance with the applicable standards at the time of engagement
  • compilations of financial statements with complete disclosure in accordance with the applicable standards at the time of engagement
  • attestation engagements in accordance with the applicable standards at the time of engagement
  • other auditing in accordance with applicable standards at the time of engagement that leads to an expression of a written opinion including any of the following:
    • reviews regarding internal control
    • operational audits
    • compliance audits
    • expressions of an opinion on financial forecasts and projections
    • performance of an independent internal audit function
    • compliance audits of government contracts performed on behalf of a government agency that result in the issuance of an opinion or report
    • audits performed on behalf of a government audit agency that result in the issuance of an opinion or report
    • preparation of income and nonprofit tax returns for any taxing jurisdiction
    • properly documented tax research
    • representation of a client before a government agency on a tax matter
    • financial forecasts, analyses, and projections
    • management advisory services including, but not limited to, business valuation, forensic accounting, and fraud examination services that meet applicable standards
    • management and supervision of accounting functions and preparing financial statements for profit or nonprofit entities
    • professional accounting-related work in a public accounting firm
    • other work generally associated with the profession of public accounting

August 1 - July 1; odd-numbered years

No CPE required during first 12-month license period.

40 hours of CPE required per year.

  • 8 of the 40 hours must be in auditing and accounting
  • 2 of the 40 hours must be in professional ethics
    • 1 of the 2 ethics hours must be Michigan statutes and rules relating to public accountancy

Qualifying CPE subjects:

  • accounting
  • auditing
  • management advisory services
  • information technology
  • mathematics, statistics, probability, and quantitative application to business
  • economics
  • finance
  • business law
  • business management
  • professional ethics for certified public accountants
  • taxation
  • financial advisory services
  • business valuations
  • any other subjects which contribute to the professional competency of a licensee

Qualifying ethics subjects:
Behavioral ethics in any of the following areas:

  • ethical reasoning
  • ethical philosophy
  • ethics enforcement
  • ethical practice in business
  • international ethical professional standards

Technical ethics in the following areas:

  • business transactions with clients
  • competence
  • conflict of interest
  • contingent fees, commissions, and other considerations
  • discreditable acts
  • general and professional standards
  • independence
  • integrity and objectivity
  • malpractice
  • professional conduct
  • public interest and responsibilitiesstate rules and regulations

Other requirements
Must be of good moral character,  at least 18 years of age and pass all four sections of the Uniform CPA Exam.


CPE, fees, education, experience




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