Michigan CPA Requirements 2017 (Rules on Exam and Licensing)

Michigan CPA requirements

Michigan state board allows candidates to sit for the exam with 120 credit hours, but 150 credit hours must be completed upon applying for the license. 1 year of experience is needed which is typical of the 3E requirement.

Michigan CPA Requirements

1. Education Requirements to Sit for the Exam

  • Bachelor degree or above.
  • Accounting courses: 24 credit hours with at least 1 course in each of the following:
    • financial accounting;
    • managerial accounting;
    • auditing;
    • accounting systems and controls;
    • U.S. taxation; and;
    • governmental/fund accounting.
  • Business courses: 24 semester units.

Note to Indian Chartered Accountants:

Michigan no longer gives prerequisite to Indian CA holders and they no longer recognize your credentials from your chartered accountant qualification. If you are a BCOM + CA only (i.e. without a masters’ degree) I personally don’t think you can get qualified. Please read this post for further information.

2. Additional Michigan CPA Requirements to Get the License

Education

  • Fulfill the 150 credit hours requirement
  • Additional courses may be required. Check out this educational requirement for details.

Work Experience

  • 1 year (2,000 hours) of work experience, verified by an active CPA licensee. There is no specific mentioning of the experience being supervised by a CPA, but please double check with State Board for their latest interpretation.
  • Public and non-public accounting, as well as taxation is considered relevant experience.

*Launched in Apr 2016* The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.

Ethics Qualification

  • None.

3. Michigan CPA Requirements on Residency & Age

  • US citizenship not required.
  • Michigan residency not required.
  • Minimum age: none.

4. Fees

  • First-timers: $774 + application fee

5. Continuing Education

CPE is required for license holders. Click here for Michigan CPA CPE requirements.

6. Other Useful Information

7. Contact

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

  • Email: cpaes-mi@nasba.org, bcslic@michigan.gov
  • Phone: (517) 241-9249
  • Fax: (517) 373-216

What if the Michigan CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to leave a comment below, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • Ramya says:

    Hi Stephanie,
    I decided to go with the MI state board – since they said I can sit for the exam after submitting the CA membership certificate – and nothing else. But, to satisfy the education requirements, I have to submit all the foreign transcript evaluations etc – but I’ll have time for that. For all those applying to the MI state board, I just spoke to the representative today, just an important note: make sure that the name on your CA membership certificate matches the name on your identification documents – if it doesn’t you may have to submit a lot of name proof documents, possibly notarized. Many of you may already know this, but I thought I’d just post this.

    Also, Stephanie, I have a question. I was just looking at the section on Illinois CPA Exam requirements and comments about the requirement of a SSN. While the MI State Board application asks for a SSN, if you don’t have a SSN (for H-4 visa holders like me), you can just leave it blank. Please correct me if I am wrong.

    Thanks
    Ramya

    • Stephanie says:

      Hi Ramya,
      On SSN, I would think so but I have put in an email to the MI Rep at NASBA just to make sure. The next question would be whether SSN is required for ultimately getting the CPA license… this is an important question because you don’t want to get blocked at the very end of the step. I’ll also check it for you.

      Cheers, Stephanie

  • Jamee Lu says:

    Hi,

    Would one year audit experience be counted towards the license, if the person is a STAFF ASSOCIATE (full time trainee), and not on the payroll of the CPA firm?

    • Stephanie says:

      Hi Jamee,
      I know that some states count volunteering work at a discount. Not sure what exactly your work falls under… better to check with the state board directly. Which state do you go through? Michigan? I can check it out for you.

      Stephanie

  • Lizzie says:

    Hi Stephanie

    I am very confused. I am a Chartered Accountant who qualified in the UK under the ICAEW. However, I did not attend university and instead qualified to sit the ACA because I completed a vocational qualification in accounting called AAT (Association of Accounting Technicians). I am already 4 years post qualified and therefore now have 9 years of accounting experience, all obtained with a public accountancy firm (in the UK).

    I am transferring to my firm’s New York office and have been told that I need to obtain the CPA.

    As all other states appear to require a bachelor’s degree, it looks like Michigan is my only option. However, all my work experience to date has been obtained in the UK, and therefore not under direct supervision of a licensed CPA. It is likely that it could be verified however given that my firm is a global partnership and therefore is directly affiliated with the office in New York.

    Thank you for your help! It’s admirable that you have dedicated time to helping those going through this extremely complex system.

    • Stephanie says:

      Hi Lizzie,
      Yes for Michigan I am afraid that the experience has to be supervised. Since they are pretty “easy” on the education requirement they have to be more strict on the experience side. Do you work under someone who is CA from Canada or CA/CPA from Australia? I haven’t double checked for Michigan, but it works for some states.

      Regards, Stephanie

  • ganesh says:

    Hi Stephanie,
    can an Indian CA without bachelors degree be eligible to do CPA in Michigan

  • rgk says:

    Hi Stephanie,
    If I have a bachelors and masters degree got through CORRESPONDENCE in India will I be eligible to do CPA from any of the states

  • kumar says:

    Hi Stephanie,
    If I have a bachelors and masters degree got through CORRESPONDENCE in India will I be eligible to do CPA from any of the states

  • Rainier says:

    hey, i’m having problems choosing which evaluation report should i get.. course by course (as stated in NASBA MI pdf file) or comprehensive report (as stated by most evaluation agencies)
    i’m looking for the agency with the least cost that can do the job. Thanks!!

  • Rajitha says:

    Hi Stephanie,

    I have a 2 year Master Degree (MBA) Finance. But my bachelor degree is not accounting. am i eligible to sit for CPA thru Michigan.
    And i have an 3 years experience with Deloitte LLP as Financial Analyst.

    Thanks!!
    Rajitha

  • BALAJI says:

    Hi Stephanie,

    I am a Chartered Accountant from India and was qualified to sit for the CPA exams from MI. I have now completed all the 4 papers. I am working as a consultant in an IT company. I am not planning to work for a CPA firm nor have my own practice in the future.

    Will I get a certificate and can I call myself a CPA now?
    Do I have to do the ethics exam.

    Any information will be very helpful.

    Thanks,
    Balaji Thiagarajan

  • nirmala says:

    Dear Stephanie,

    I am Chartered Accountant from India living in Texas on a H4 Visa.I applied to take the CPA exam from CO in 2008 as they were accepting CA without evaluation at that time.Unfortunately I did not take the exam at that time now when i applied as re exam canditate they want my credentials to be evaluated.
    1.I dont have a Bachelors degree in Accountancy but I have Bachelors degree in nutrition . Will I get credit for that?
    2.Since Colorado no longer accepts CAs as it is should I go with Texas requirements as I live here?
    3.Should I try applying for any other state and start new?

    Thank you

  • Navin Kumar says:

    Dear Stephanie

    I really appreciate from the core of my heart the great job you are doing for the would be CPAs.

    I am an Indian Chartered Accountant and Indian Cost Accountant. Beside this, I also completed my gradutation from India under correspondence and PGDBM with specialisation in Finance. I have almost 10 years of work experience in industries (not in CA firms) and three years of articleship experience during my CA.

    Should I expect I can qualify for writing the CPA examination from any of the states?? Please advise.

    Regards
    Navin

  • Suyog says:

    Hi. I am a BCom graduate from India. I would like to know a list of approved evaluation agencies for international applicants. Kindly help in this regard.

    Regards
    Suyog

  • Syed Huzaifa says:

    Dear Stephanie

    I am a qualified chartered accountant of Institute of Chartered Accountants Pakistan (ICAP). I also hold a Bachelor of commerce degree.
    I have a total experience with PwC – one of the big 4 auidt firms of 6 years. Please inform me the steps and whether i am eligible to sit for CPA.

  • Stephanie says:

    Hi Suyog,

    Different states recognize different set of agencies, but in general the agencies have to be a member of NACES in order to get qualified.
    Please go to http://naces.org/ for details.

    If you are looking for agencies for Michigan, please read the application form (links under 5. Other Useful Information) which states their choices.

    Stephanie

  • Stephanie says:

    hi Syed,

    Am I right that Pakistan bachelor degree is a 3-year degree?

    If so, have you been working under a US CPA licensee in PwC in your country (Pakistan?) If so, no problem you can register through Delaware.

    Otherwise, I am afraid that you may need to either get a 4/5 year degree (e.g. an MBA) or that for your future work experience you will have to be supervised by a US licensed CPA. Then it will work.

    Hope it helps! If you need more info just drop a note again. Stephanie

  • Stephanie says:

    Dear all,

    In order to streamline the process of replying to your comments… so I am trying something new by using Facebook-powered comment box which is located right after each article.

    If you have a question, please go back up and drop a note there. Thank you! Stephanie

  • Michele says:

    Do you have an update phone number or website link to get the CPA application started in order to sit for the exam? I can’t find it online.

  • Ron says:

    Hi, Stephanie,

    I believe MI CPA requirements are now 30 semester hours in Accounting, not 24 anymore.

    P.S. I love your sites.

    • Stephanie Ng says:

      Oh is it? Thanks for the heads up Ron. I will go check and make amendments. I rely on helpful readers like you to keep this site updated, so my heartfelt thanks to you 🙂

  • TANMEET says:

    HELLO MAM

    I AM INTERESTED IN DOING CPA FROM US AND WILL SHIFT THR SHORTLY ON DEPENDENT VISA OF MY WIFE.SHE IS WORKING IN MICHIGAN AND I TOO INTRESTED TO DO CPA IN MICHIGAN.I HAVE LIST OF QUESTIONS FOR YOU AND APPRECIATE IF U ANSWER THEM.THESE ARE FOLLOWING

    1.BEING ON DEPENDENT VISA AM I ABLE TO DO CPA IN US OR SHOULD I HAVE TO WORK ON CONVERTING MY VISA TO STUDENT.

    2.I HAVE DONE B.COM (3YEARS)+MBA FINANCE AM I ELIGIBLE FOR TAKING CPA EXAM IN MICHIGAN

    3.DO ANY WORK EXPERIENCE REQUIRED IN CPA.I WORKED WITH A BANK FOR ALMOST 4 YEARS IN INDIA. DO THIS EXPERIENCE HELP IN FUTURE COURSE OF ACTION TO FETCH A GOOD JOB AFTER CPA

    4.HOW MUCH FEE OF CPA IS IF I AM ELIGIBLE FOR DOING IT IN MICHIGAN

    5.KINDLY LET ME KNOW WHAT TYPE OF WORK SHOULD I DONE IN REGARDS OF PROCESS OF TRANSCRIPTS AND IT’S EVALUATION BEFORE I LEAVE INDIA.

    THANK YOU

    REGARDS
    TANMEET

    • Stephanie Ng says:

      Hi Tanmeet,
      Thanks for your note. First of all, it would be better if you don’t type in capitalized letters. In the US (and in most countries), capitalized words mean shouting and yelling. I guess this is not what you’d like to express.

      On your question:
      1. You can take the exam with dependent visa in most states, but you need to check whether your state allow you not to have SSN.
      2. Generally you are find with the degree requirement. Depending whether you have 5 years of general higher education altogether, you may also fulfill the 150-hour requirement. But you’ll need to see whether you have done enough accounting and business credits. You’ll find out by getting a credential evaluation report.
      3. Most states require work verification from a US CPA. So this may be your bottleneck. But there may be solutions: https://ipassthecpaexam.com/cpa-experience-requirements/
      4. Please refer to this page: https://ipassthecpaexam.com/cpa-exam-fees/
      5. Please refer to this page: https://ipassthecpaexam.com/foreign-credential-evaluation/

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