The requirements to become a CPA in Michigan can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in MI then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 6 Simple Steps to Becoming a CPA in Michigan
- 2 Meet the Eligibility Requirements for the CPA Exam
- 3 Fulfill the MI CPA Education Requirements
- 4 Requirements to sit for the CPA Exam:
- 5 Requirements to obtain your CPA license:
- 6 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 7 Study for, and PASS the CPA Exam!
- 8 MI CPA Work Experience Requirements
- 9 Obtain Your CPA License!
- 10 Additional Resources and Information
- 11 Contact Information
- 12 Additional Organizations
- 13 Bottom Line
6 Simple Steps to Becoming a CPA in Michigan
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in Michigan.
- Minimum age requirement?: No
- US citizenship required?: No
- Michigan residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the MI CPA Education Requirements
In Michigan you need at least 150 semester hours to obtain your CPA license but only 120 semester hours to sit for the CPA Exam, meaning you can sit for the exam while you’re still in college!
If you’d like more information, here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
Requirements to sit for the CPA Exam:
- Have completed a bachelor’s degree or higher (i.e. at least 120 total semester hours) from an accredited college, university or foreign equivalent, including:
- 3 semester hours (4.5 quarter) hours in Auditing
- 21 semester (31.5 quarter) hours in accounting, including study in each of the following:
- Financial Accounting and Accounting Theory
- Managerial Accounting, including Cost Accounting
- Accounting Systems and Controls
- U.S. Federal Taxation
- Governmental/Fund Accounting
- 24 semester (36 quarter) hours in general business subjects
Requirements to obtain your CPA license:
- Have at least 150 total semester units (i.e. bachelor’s degree or higher) with a concentration in accounting from an accredited college, university or foreign equivalent, including:
- 3 semester hours (4.5 quarter) hours in Auditing
- 21 semester (31.5 quarter) hours in accounting, including study in each of the following:
- Financial Accounting and Accounting Theory
- Managerial Accounting, including Cost Accounting
- Accounting Systems and Controls
- U.S. Federal Taxation
- Governmental/Fund Accounting
- 24 semester (36 quarter) hours in general business subjects
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Michigan are as follows:
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*Michigan‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a re-examination fee plus the associated exam section fees above will apply.
The re-examination fee is tiered based on the number of sections you apply for: $63 for one section, $81 for two sections, $99 for three sections, and $117 for four sections.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
MI CPA Work Experience Requirements
In addition to the education requirements discussed above, the Michigan Bureau of Professional Licensing requires you to have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing:
- You must have at least 1 year of qualifying accounting experience under a licensed CPA.
- Work experience may be from full-time or part-time employment, but must include at least 2,000 hours.
Qualifying experience can be gained through employment in government, industry, academia, or public accounting in one or more of the following areas:
- Professional accounting-related work in a public accounting firm, including:
- Audits, Reviews, Compilations, or Attestations of financial statements in accordance with the applicable standards at the time of engagement.
- Other auditing in accordance with applicable standards at the time of engagement that leads to an expression of a written opinion including any of the following:
- Reviews regarding internal control
- Operational audits
- Compliance audits
- Expressions of an opinion on financial forecasts and projections
- Other work generally associated with the profession of public accounting.
- Professional accounting-related work in industry, government, or at a public accounting either, including:
- Financial forecasts, analyses, and projections.
- Management and supervision of accounting functions and preparing financial statements for profit or nonprofit entities.
- Management advisory services including, but not limited to, business valuation, forensic accounting, and fraud examination services that meet applicable standards.
- Performance of an independent internal audit function.
- Compliance audits of government contracts performed on behalf of a government agency that result in the issuance of an opinion or report.
- Audits performed on behalf of a government audit agency that result in the issuance of an opinion or report.
- Preparation of income and nonprofit tax returns for any taxing jurisdiction.
- Properly documented tax research.
- Representation of a client before a government agency on a tax matter.
Obtain Your CPA License!
Whew! After passing all four sections of the CPA exam and meeting the education and work experience requirements, you’ll finally be ready to apply for your CPA license!
Michigan‘s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Documentation of work experience
- Application fees (Initial application is $300)
Assuming you’ve completed all of the requirements noted above, then you should be well on your way to getting your CPA license!
Be sure to check out the resources I’ve included below to help you during the application and licensing process.
Additional Resources and Information
Bureau of Professional Licensing Accountancy FAQs
Michigan’s CPA Licensing Guide
Contact Information
Office Address
611 W. Ottawa St.
Lansing, MI 48933-1070
Mailing Address
Department of Licensing and Regulatory Affairs Bureau of Professional Licensing
PO Box 30670
Lansing, MI 48909
Email: bplhelp@michigan.gov
Phone: (517) 241-9288
Fax: (517) 241-9416
Additional Organizations
Bottom Line
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
