The Michigan State Board of Accountancy requires specific audit experience to obtain a CPA license.  The overall requirements are less demanding than other states however this experience requirement may be difficult if you do not work in a CPA firm or government agency.

Michigan CPA Exam Requirements

To be eligible to sit for the cpa exam students must first fulfill these qualifications and education requirements:

• No minimum age requirement
• US citizenship NOT required
• State residency NOT required

Education Requirements

• need 150 hours to be granted certificate but do not need 150 to sit for exam
• bachelor’s degree or higher
• Minimum of 24 semester (36 quarter) hours in accounting course credit which must include one course in each of the following subjects: auditing, financial accounting, managerial accounting, accounting systems and controls, U.S. taxation, and government/fund accounting
• Have completed 24 semester (36 quarter) hours in general business subjects

Exam Fees

The cost to take all four sections of the CPA exam in Michigan is $743 plus the initial $147 application fee.  The re-examination application fee vary between$63 – $117 based on the number of CPA exam sections.

Auditing and Attestation (AUD)	$195.35
Business Environment and Concepts (BEC)	$176.25
Financial Accounting and Reporting (FAR)	$195.35
Regulation (REG)	$176.25
Application Fee:	$147

 

Experience Requirements

• 1 year (2,000 hours) of work experience, supervised and verified by an active CPA licensee
• Experience obtained in ONE financial audit, review, or compilation  in a CPA firm or governmental agency, under the supervision of a CPA licensee

 

Other CPA License Requirements

In addition to the above requirements, there are a few more in order to obtain a CPA license:

• Pass all 4 sections of the CPA exam with a score of 75 or higher
• Pass the CPA ethics exam administered by the AICPA
• Pay the $100 certification fee
• Submit all required paperwork

For more information please visit:

• NASBA – Michigan CPA Exam
• Michigan CPA Experience Requirements
• First-Time Michigan CPA Candidates

Contact:

Michigan Board of Accountancy
Dept. of Labor & Economic Growth
P.O. Box 30018
Lansing, MI 48909-7518

Phone: 517-241-9249     Fax: 517-373-2162

What’s Next?

Now that you have started the CPA exam application process, your next step is to find the right CPA review course that best fits your budget, learning style and schedule.  It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!