To become a CPA in Michigan, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with an accounting concentration and 150 semester hours – Michigan specifies six required accounting content areas that must all be covered in your curriculum
- Exam: Pass all four sections of the Uniform CPA Exam within a rolling 30-month window
- Experience: 2,000 hours of qualifying experience within 1 to 5 calendar years, verified by a CPA from any US state
- Ethics: No ethics exam required at any stage of the licensing process
- International candidates: No citizenship or residency requirement; no SSN required to sit for the exam
- Licensure and CPE: Apply to Michigan’s Bureau of Professional Licensing for your CPA license, then complete 40 hours of CPE per year (July to June) including 8 hours accounting/auditing and 2 hours ethics
No ethics exam and a single licensure pathway: Michigan does not require a separate ethics exam at any stage – making it one of the larger US states with no ethics component in the CPA licensing process.
As of June 2026, Michigan has not passed alternative pathway legislation, so the 150-credit-hour requirement remains the only route to a Michigan CPA license.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Michigan CPA requirements: Quick summary
| CPA requirement | Michigan |
|---|---|
| Hours to sit for exam | 120 semester hours (bachelor’s program minimum) |
| Hours to license | 150 semester hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2,000 hours, within 1 to 5 calendar years |
| Ethics requirement | None |
| Credit window | 30 months, rolling |
| CPE | 40 hours per year (July to June) |
| Tier system | One-tier |
| International candidates | No citizenship, residency, or SSN required for exam |
Michigan specifies six required accounting content areas that must all appear in your coursework. Accounting Information Systems and Governmental or Fund Accounting are the two most commonly missed by candidates whose programs were not designed around Michigan’s requirements. Check your transcripts against all six areas before submitting your application to NASBA.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Michigan?
Michigan uses the same accounting concentration definition for both sitting the exam and obtaining a license – the key difference between the two stages is the total credit hours required.
Requirements to sit for the exam
Candidates must be enrolled in or have completed a bachelor’s degree program at an accredited institution, with at least 120 semester hours of credit completed. Those currently enrolled can apply using a Certificate of Enrollment form submitted directly from their institution, confirming that all courses and graduation requirements will be completed before sitting for the first exam section.
The curriculum must include an accounting concentration covering both of the following:
| Requirement | Detail |
|---|---|
| Accounting courses (24 semester hours minimum) | Must cover all six areas: Accounting Information Systems, Auditing and attestation services, Cost or managerial accounting, Financial accounting and reporting, Governmental or fund accounting, Taxation |
| General business courses (24 semester hours minimum) | Any combination of: Business communications, Business ethics, Business law, Economics, Finance, Management, Marketing, Information systems or technology, Quantitative methods, Statistics, or other approved areas |
AP credits, CLEP credits, pass/fail grades, and online or correspondence courses are all acceptable if awarded by a regionally accredited institution and shown on an official transcript.
Requirements to obtain a license
To qualify for a Michigan CPA license, candidates must have completed at least 150 semester hours at an approved institution, with the same bachelor’s degree and accounting concentration requirements as above. Credit may be earned only once for any accounting or general business topic – if two courses are duplicative, only the first counts toward the hour requirement.
CPA registration vs CPA license
Michigan distinguishes between a CPA registration (Registered Accountant – use of the CPA title only) and a CPA license (Licensed Accountant – unrestricted practice of public accounting). Both require the same education, exam, and experience. Most candidates apply for the license directly. There is no step-up process where registration must come before the license.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Michigan?
| Detail | Michigan |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Registration fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Citizenship required | No |
| Residency required | No |
| SSN required to sit | No |
To apply, sign up for an Okta account through NASBA’s CPA Portal and submit your education evaluation application ($96) with official transcripts sent directly from each institution attended. Once eligible, apply for each exam section separately, paying the $96 registration fee per section. You may submit more than one exam section application, but only one NTS is issued per section at a time – only apply when ready to sit within the next six months, as fees are non-refundable.
The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75 for each section. The 30-month rolling window begins on the score release date of the first section passed.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide.
What are the CPA experience requirements in Michigan?
| Detail | Michigan |
|---|---|
| Experience required | 2,000 hours |
| Minimum time period | 1 calendar year |
| Maximum time period | 5 calendar years |
| Verifying CPA | Any CPA licensed in any US state |
| Acceptable settings | Government, industry, academia, or public practice |
| Internships | College and university internships count in full, including those earning academic credit |
| Academic experience | Teaching 4+ semesters of at least 6 credit hours of above-elementary accounting at a recognized institution qualifies |
Experience must be verified by a CPA licensed in any US state – not restricted to a Michigan licensee. Experience in government, industry, and academia all qualify alongside public practice. The maximum 5-year window gives candidates meaningful flexibility in how they accumulate hours across multiple roles or part-time arrangements.
License application fees
| Fee | Amount |
|---|---|
| New or reciprocal application (2-year license) | $300.00 |
| License renewal (biennial) | $200.00 |
| Relicensure (lapsed less than 3 years) | $320.00 |
What are the CPA ethics requirements in Michigan?
Michigan does not require an ethics exam or course at any stage of the CPA licensing process. There is no pre-licensure ethics exam, and no post-licensure ethics course requirement of the kind required in New Jersey or Washington. The only ethics-related obligation is the annual 2 hours of professional ethics CPE required of all licensed Michigan CPAs as part of the ongoing renewal requirement.
What are the CPA requirements for international candidates in Michigan?
| Detail | Michigan |
|---|---|
| Citizenship required | No |
| Residency required | No |
| SSN required for exam | No |
| SSN required for license application | Yes (SSN affidavit available if exempt or no SSN) |
| Foreign credential evaluation | NIES or any NACES member organization accepted |
Michigan does not require US citizenship or state residency at any point in the licensing process. No SSN is required to sit for the CPA Exam. The license application itself does require an SSN, but candidates without one – or those exempt under law from obtaining an SSN – can upload a completed SSN affidavit form at the time of application.
For candidates with education completed outside the United States, Michigan accepts credential evaluations from either NASBA International Evaluation Services (NIES) or any member organization of the National Association of Credential Evaluation Services (NACES). This is broader than states such as Washington that restrict evaluations to NIES only. Coursework completed as part of a Chartered Accountant or equivalent professional qualification program is treated as professional training and does not count toward the academic credit hour requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Michigan?
| CPE requirement | Detail |
|---|---|
| Annual hours required | 40 hours per continuing education period |
| CPE period | July 1 to June 30 (annual) |
| Accounting and auditing minimum | 8 hours per year |
| Professional ethics minimum | 2 hours per year |
| Self-study limit | No more than 50% of required hours |
| Carryover | Not permitted between CPE periods |
| First-year exemption | Licensees exempt from CPE for 12 months from original license date |
| License renewal cycle | Biennial; licenses expire December 31 of odd-numbered years |
| Renewal fee | $200.00 |
| Records retention | 4 years after date of applying for license renewal |
Michigan’s CPE year runs July 1 to June 30 – not the calendar year. With 40 hours required each year, the annual CPE obligation is meaningful, and there is no carryover to smooth out a light year with a heavy one. Over the biennial license cycle, the total is 80 hours before each renewal. Newly licensed CPAs are exempt from CPE for 12 months from their original license date, giving them a grace period before the full annual cycle begins.
The Michigan Association of CPAs (MICPA) offers a CPE tracker available through the Bureau of Professional Licensing’s partnership with MICPA to help licensees log and track continuing education hours throughout the year.
FAQs
Michigan issues both a CPA registration (Registered Accountant) and a CPA license (Licensed Accountant). Both require the same education – 150 semester hours with an accounting concentration – the same CPA Exam, and the same 2,000 hours of qualifying experience. The registration permits use of the CPA title only.
The license additionally authorizes the unrestricted practice of public accounting, including signing audit reports and operating a CPA firm. Most candidates apply for the license directly without obtaining a registration first.
Most candidates take 5 to 7 years in total: 4 years for a bachelor’s degree plus additional coursework to reach 150 hours (often via a master’s or fifth-year program), 6 to 18 months to pass all four exam sections within the 30-month rolling window, and at least 1 calendar year to accumulate 2,000 hours of qualifying experience. Unlike many states, Michigan has no ethics exam to add to that timeline.
Yes – Michigan offers reciprocal licensure for CPAs already licensed in another US state or Canadian province. Reciprocal applicants must show that their original education met the standards in place at the time their certificate was granted, or demonstrate 4 years of qualifying CPA experience within the 10 years immediately before applying.
Michigan also participates in CPA mobility for out-of-state CPAs whose home state meets NASBA’s substantial equivalency standards. Use the NASBA Mobility Tool to confirm your eligibility.
Michigan CPA salaries vary by market, with the Detroit metro area and employers in the automotive, financial services, and manufacturing sectors commanding the highest compensation. Entry-level roles typically start in the mid-$50,000s, rising substantially with licensure and experience. For detailed salary data by experience level, sector, and metro area, see our CPA salary guide.
No. Michigan does not require US citizenship or state residency for CPA licensure. No SSN is required to sit for the exam, though the license application itself requires one – candidates without an SSN can submit an SSN affidavit form in its place. Foreign-educated candidates must have credentials evaluated by NIES or a NACES member organization before applying for the exam.
Yes, in most cases. Michigan is recognized as substantially equivalent under NASBA’s mobility framework, meaning a Michigan CPA in good standing can generally practice in other states without a separate license, provided Michigan remains their principal place of business. Always verify the specific rules of your target state using the NASBA Mobility Tool before providing services in another jurisdiction.
For the most current requirements and application forms, visit the Michigan Bureau of Professional Licensing – Accountancy.
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