CPA Licensing Requirements in Michigan

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For Candidates in Michigan who have Passed the Uniform CPA Exam

Experience Requirement

Michigan requires that CPA license candidates complete at least 1 full year (a minimum of 2,000 hours) of experience. Working in government, industry, public practice, or academia will fulfill the experience requirement.

Education Requirement

Additional education requirements must be met after passing the CPA exam in Michigan. License candidates must complete a total of 150 semester hours (30 more than the 120 required to take the exam) within one of the following programs:

  • A master’s degree in accounting or business administration
    • A minimum of 12 semester hours of graduate level accounting
      • Can not include tax or information systems

OR

  • A bachelor’s degree with:
    • A minimum of 30 semester hours of accounting courses
      • No more than six hours of taxation
    • A minimum of 39 semester hours with between 3 and 12 of these semester hours in at least five of the following subjects:
      • Business law
      • Business policy
      • Economics
      • Ethics
      • Finance
      • Management
      • Marketing
      • Statistics
      • Taxation

Additional Requirements

  • Candidates in Michigan must submit an initial application for licensure, including a $100 processing fee
  • Licenses are renewed every odd numbered year on December 31st and require a $200 renewal fee

Continuing Professional Education Requirements

The following CPE requirements must be met within Michigan’s two-year validation period for licenses:

  • Complete a total of 80 CPE hours over the two-year period
  • At least 40 CPE hours must be earned in the 12 month period before renewal
    • Eight of these hours must be in auditing and/or accounting
    • Two of these hours must be in ethics