Michigan CPA Exam Requirements

For Candidates in Michigan that have not Taken the Uniform CPA Exam

The Michigan State Board of Accountancy is responsible for overseeing the licensing process for CPAs, as well as setting the regulations that govern the practice of accounting in the state. The board is made up of six licensed CPAs and three public members dedicated to upholding the integrity of the CPA credential in Michigan.

Applicants in Michigan must apply for the CPA exam directly through NASBA (National Association of State Boards of Accountancy) after meeting the following requirements.

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Education Requirements

CPA Exam applicants in Michigan DO NOT need to complete the 150 semester hour licensing requirement to be eligible to sit for the exam.

To become eligible for the CPA exam, applicants in Michigan must hold a bachelor’s degree (120 semester hours) consisting of the following courses:

  • At least three semester hours in Auditing
  • At least 21 semester hours in accounting courses, including:
    • Accounting Systems and Controls
    • Financial Accounting and Accounting Theory
    • Governmental/Fund Accounting
    • Managerial Accounting, including cost accounting
    • U.S. Federal Taxation
  • At least 24 semester hours in general business subjects, not including accounting courses

General Requirements

  • Applicants must submit official transcripts from all colleges and universities to CPAES
    • Transcripts must be issued by the Registrar
  • There is no residency or citizenship requirement in Michigan
  • The passing score for each section of the CPA exam is a 75

Fee Requirements

These fees must be paid before taking the CPA exam in Michigan:

  • Application fee – $147
  • Registration fees:
    • All four examination sections – $117
    • Three examination sections – $99
    • Two examination sections – $81
    • One examination section – $63
  • Examination fees:
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environmental and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

Prometric testing sites in Michigan are found in the following cities:

  • Grand Rapids
  • Lansing
  • Sault Ste Marie
  • Auburn Hills
  • Troy
  • Ann Arbor
  • Livonia

Already passed the CPA Exam and looking for additional licensing requirements in Michigan? – Click Here