CPA LICENSURE · MI
Michigan
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
Michigan State Board of Accountancy
www.michigan.gov/accountancy
www.michigan.gov/accountancy
EDUCATION REQUIREMENTS
To sit for the Exam: a bachelor's degree or higher with 120 semester hours (180 quarter hours) and an accounting concentration, including 24 semester hours in general business, 3 hours in auditing, and 21 hours in accounting (financial accounting/theory, managerial/cost accounting, accounting systems and controls, U.S. federal taxation, governmental/fund accounting). For licensure: 150 semester hours (225 quarter hours) with a bachelor's degree or higher and an accounting concentration.
EXPERIENCE REQUIREMENTS
2,000 hours of qualifying work experience, earned over 1 to 5 calendar years, applying accounting or auditing skills (financial statement preparation, attestation services, or related recognized work).
SEPARATE ETHICS EXAM REQUIRED?
Not yet independently verified by CARE — confirm with the board.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).
APPLICATION NOTES
Michigan allows sitting for the Exam at 120 hours; the remaining 30 hours are completed before licensure.
SOURCE
https://www.michigan.gov/accountancy — accessed 2026-09-30
CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.
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