CPA exam and license requirements in Michigan
Michigan requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Michigan Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Michigan?
Michigan requires 120 semester credit hours to sit for the CPA exam. Candidates in Michigan sit under the rules of the Michigan Board of Accountancy.
How many credit hours do you need for a CPA license in Michigan?
Michigan requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Michigan?
The CPA exam in Michigan costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Michigan board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Michigan?
Michigan gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Michigan require a CPA ethics exam?
Michigan: No ethics exam or ethics course is required for initial licensure; ethics appears only in post-licensure continuing education.
What work experience is required for a CPA license in Michigan?
Michigan requires at least 2,000 hours of qualifying experience earned over 1 to 5 years, verified by a licensed CPA.
Who regulates CPAs in Michigan?
CPAs in Michigan are regulated by the Michigan Board of Accountancy. Its published requirements are at https://www.michigan.gov/lara/bureau-list/bpl/occ/prof/accountancy.
Recent changes and notes for Michigan
- 120 semester hours to sit; 150 semester hours plus a bachelor's degree to license.
- Education must include 24 accounting hours (auditing, financial, cost/managerial, tax, governmental, AIS) plus 24 general business hours.
- No residency or SSN requirement (per NASBA CPA Examination Services).
- HB 4893 (bachelor's/120 hours + 2 years experience pathway, proposed effective Jan 1, 2027) passed the Michigan House but is not yet signed into law; the 150-hour route remains.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.michigan.gov/lara/bureau-list/bpl/occ/prof/accountancy. Requirements change; confirm with the Michigan Board of Accountancy before applying.