Michigan CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Michigan CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum Age18
Application Fee$100.00
Additional RequirementsMichigan Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Michigan CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Michigan.

  • 150 semester hours of college education, including a bachelor degree or higher with a concentration in accounting at an educational institution approved by the board.
  • Pass the required examination administered by CPA Examination Services of the National Association of State Boards of Accountancy (NASBA).
  • Applicants must be of good moral character, pass the required examination, comply with all educational requirements, and have 1 year (2,000 hours) of qualifying experience in below areas:
    • Audits of financial statements in accordance with the applicable standards at the time of engagement.
    • Reviews of financial statements in accordance with the applicable standards at the time of engagement.
    • Compilations of financial statements with complete disclosure in accordance with the applicable standards at the time of engagement.
    • Attestation engagements 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

Minimum age required

Applicant must be 18 years of age and a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$100 for the individual application and $100 for firm annual permit.

Work Experience

Applicants must be of good moral character, pass the required examination, comply with all educational requirements, and have 1 year (2,000 hours) of qualifying experience verified by a certified public accountant of this state, another state, or any jurisdiction of the United States.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Michigan CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Michigan Board of Accountancy with any other questions you might have.

Michigan State Board of Public Accountancy
Address: Bureau of Professional Licensing PO Box 30670Lansing, MI 48909
Phone: (517) 241-9288
Fax: (517) 241-0290
Email: BPLHelp@michigan.gov
Web: www.michigan.gov/bpl
CPA Certification form: Michigan CPA Certification Form
Annual Registration form: Michigan Annual Registration Form

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