Michigan CPA Requirements
Exam and License Requirements To Become A CPA

Looking to become a CPA in Michigan? If so, you've come to the right place! Keep reading for a detailed look into everything you need to know about the CPA Exam and license requirements in Michigan.

Michigan CPA Requirements

To earn your CPA license in Michigan, you must meet certain criteria. Here is a list of requirements you must fulfill to get a CPA license in Michigan:

To sit for the CPA Exam, you must complete a baccalaureate degree with a minimum of 120 semester hours with a concentration in accounting from an accredited U.S. educational institution. This must include:

• 3 semester hours in Auditing (internal Auditing does not count)
• 21 semester hours in accounting that include the following subject areas:
  • Governmental/Fund Accounting
  • Financial Accounting and Accounting Theory
  • U.S. Federal Taxation
  • Accounting Systems and Controls
  • Managerial Accounting, including Cost Accounting

  To obtain a CPA license in Michigan, you must complete a total of 150 semester hours.

  Work Experience Requirements

  You must have 2,000 hours of qualifying work experience that was earned during a time frame of one to five calendar years. This experience should be in the government, business, education, or public sector, and verified by a CPA.

  Your experience should involve the below-mentioned fields:

  1. Financial statement audits, reviews, and compilations in compliance with the applicable standards at the time of engagement.
  2. Attestation engagements and other auditing-related works, such as:
     • Operational audits
     • Compliance audits
     • Expressions of opinion regarding financial projections and forecasts
     • Implementation of an independent internal audit
     • Income and nonprofit tax return preparation for any taxing jurisdiction
     • Tax research
     • Audits conducted on behalf of a government audit agency that results in the production of an opinion or report are called government audits
     • Compliance audits of government contracts undertaken on behalf of a government agency and resulting in a statement or report
     • Representation of a client in a tax matter before a government agency
     • Forecasts, analysis, and projections of the economy
     • Accounting-related work performed at a public accounting firm