Michigan CPA requirements
If you plan on earning your CPA license, knowing what education and experience you need in advance can help you put together a plan and timeline. We’re providing an overview of the Michigan CPA requirements, including what you need to sit for the CPA Exam, obtain your license, and maintain licensure with continued professional education (CPE).
We also highly recommend checking and verifying any information with the Michigan Board of Accountancy as they are the body responsible for issuing changes or updates.
All CPAs must pass four sections of the CPA Exam – three Core exams and one of three Discipline exams. To sit for the exam, you must hold a bachelor’s degree or higher with 120 semester hours (180 quarter hours) with a concentration or major in accounting. Your curriculum must include 24 semester hours (36 quarter hours) in general business subjects, plus three semester hours (4.5 quarter hours) in auditing and 21 semester hours (31.5 quarter hours) in accounting. Accounting courses must include:
- Financial accounting and accounting theory
- Managerial accounting, including cost accounting
- Accounting systems and controls
- U.S. federal taxation
Governmental/fund accounting
Your education must come from either a regionally accredited U.S. education institution or a regionally accredited institution (or equivalent educational institution).
All CPAs must pass four sections of the CPA Exam – three Core exams and one of three Discipline exams. To sit for the exam, you must hold a bachelor’s degree or higher with 120 semester hours (180 quarter hours) with a concentration or major in accounting. Your curriculum must include 24 semester hours (36 quarter hours) in general business subjects, plus three semester hours (4.5 quarter hours) in auditing and 21 semester hours (31.5 quarter hours) in accounting. Accounting courses must include:
- Financial accounting and accounting theory
- Managerial accounting, including cost accounting
- Accounting systems and controls
- U.S. federal taxation
Governmental/fund accounting
Your education must come from either a regionally accredited U.S. education institution or a regionally accredited institution (or equivalent educational institution).
All CPAs must pass four sections of the CPA Exam – three Core exams and one of three Discipline exams. To sit for the exam, you must hold a bachelor’s degree or higher with 120 semester hours (180 quarter hours) with a concentration or major in accounting. Your curriculum must include 24 semester hours (36 quarter hours) in general business subjects, plus three semester hours (4.5 quarter hours) in auditing and 21 semester hours (31.5 quarter hours) in accounting. Accounting courses must include:
- Financial accounting and accounting theory
- Managerial accounting, including cost accounting
- Accounting systems and controls
- U.S. federal taxation
Governmental/fund accounting
Your education must come from either a regionally accredited U.S. education institution or a regionally accredited institution (or equivalent educational institution).
CPA requirements in Michigan
In addition to passing the CPA Exam, Michigan requires CPA candidates be of good moral character and meet additional educational and experience requirements to obtain licensure.
Education requirements
To fulfill the Michigan CPA requirements, you’ll need to complete 150 semester hours (225 quarter hours) of college education and hold a bachelor’s degree or higher with a concentration in accounting. Collegiate hours must include three semester hours (4.5 quarter hours), in auditing and 21 semester hours (31.5 quarter hours) in accounting principles. These must include:
- Financial accounting and accounting theory
- Managerial accounting, including cost accounting
- Accounting systems and controls
- U.S. federal taxation
- Governmental/fund accounting
You will also need to complete 24 semester hours (36 quarter hours) in general business subjects outside of accounting. These can include, but aren’t limited to:
- Business communications
- Business ethics
- Business law
- Economics
- Finance
- Management
- Marketing
- Information systems or technology
- Quantitative methods
- Statistics
- Other subjects approved by the department
The 120 semester hours (180 quarter hours) you earned toward your bachelor’s degree will be applied toward the 150-hour requirement.
Experience requirements
Prior to obtaining your CPA license, you’ll also need to show work experience. Michigan requires all CPA candidates earn 2,000 hours of qualifying experience within one and five calendar years before your request for licensure and have it verified by a licensed and active CPA. This experience can be gained by working in government, industry, academia or public practice and can include work generally associated with the profession of public accounting. This includes performing audits, preparing tax returns, management and supervision of accounting functions, and creating financial forecasts and projections.
Experience outside of accounting work, such as recruiting, administration, or bookkeeping, or paraprofessional work is not counted toward your experience requirement.
Ethics requirements
Michigan does not have a separate ethics requirement to obtain your CPA license.
Residency requirements
Michigan does not require candidates to be a citizen of the United States nor a resident of Michigan. For those educated outside the United States, you must have your credentials evaluated by NASBA International Evaluation Services or a member of the National Association of Credential Evaluation Services.
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Michigan CPA License Renewals
All CPAs in Michigan must have their license renewed biennially as all Michigan CPA licenses expire on July 31 of each odd-numbered year.
To maintain your CPA license in Michigan, you must earn 40 hours of CPE each year. Of the annual CPE credits, only 20 hours can be from self-study, and the rest must be earned via in-person classes or live webcasts.
Michigan CPA CPE requirements also state that you must earn eight hours in auditing and accounting and two hours in professional ethics. One hour must be in Michigan statutes and rules related to public accountancy. Every licensing period, you must also complete CPE in Michigan-specific ethics.
The rest of your CPE credits can be in a variety of topics, including accounting, auditing, management or financial advisory services, economics, finance, business law or management, or any other subject that contributes to your professional competency.
To maintain your CPA license in Michigan, you must earn 40 hours of CPE each year. Of the annual CPE credits, only 20 hours can be from self-study, and the rest must be earned via in-person classes or live webcasts.
Michigan CPA CPE requirements also state that you must earn eight hours in auditing and accounting and two hours in professional ethics. One hour must be in Michigan statutes and rules related to public accountancy. Every licensing period, you must also complete CPE in Michigan-specific ethics.
The rest of your CPE credits can be in a variety of topics, including accounting, auditing, management or financial advisory services, economics, finance, business law or management, or any other subject that contributes to your professional competency.
To maintain your CPA license in Michigan, you must earn 40 hours of CPE each year. Of the annual CPE credits, only 20 hours can be from self-study, and the rest must be earned via in-person classes or live webcasts.
Michigan CPA CPE requirements also state that you must earn eight hours in auditing and accounting and two hours in professional ethics. One hour must be in Michigan statutes and rules related to public accountancy. Every licensing period, you must also complete CPE in Michigan-specific ethics.
The rest of your CPE credits can be in a variety of topics, including accounting, auditing, management or financial advisory services, economics, finance, business law or management, or any other subject that contributes to your professional competency.
