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 2026-08-19.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
Notice to Schedule valid: 6 months from issue
Transferring scores out: Ask the board, sources disagree
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.

How long is your Notice to Schedule valid in Michigan?

Michigan gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Michigan Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Michigan?

Michigan offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Michigan?

Ask the Michigan Board of Accountancy before you pay anything, because NASBA's own two systems disagree about Michigan. NASBA's store lists Michigan as a jurisdiction you can transfer out of, while NASBA's Interstate Authorization Fee Schedule routes Michigan's transfer of grades to the board instead. Being absent from the store list reliably means the board handles it, but being present does not reliably mean NASBA does.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Michigan?

We did not find one. Michigan's statutes and board rules were read for a deadline to apply for licensure after passing, and neither sets one, so the sections you have passed do not appear to go stale while you finish the experience requirement. That is a "not found" rather than a guarantee: confirm with the Michigan Board of Accountancy before relying on it.

Researched against Michigan's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

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.

Can you become a CPA in Michigan without 150 credit hours?

No. Michigan still requires 150 semester hours for CPA licensure and has not enacted an alternative route. More than half of US jurisdictions have, so this is now the minority position and it may change.

Worth knowingThe legislature's bill history shows no activity after the December 2, 2025 committee referral. The MICPA legislative tracking page confirms HB 4893 and the substantively identical SB 1113 are both still before the Senate Regulatory Affairs Committee, and MICPA attributes the delay to general legislative gridlock rather than opposition. Michigan's two-year session runs through the end of 2026, so enactment remains possible and this entry should be rechecked.

Michigan Legislature, House Bill 4893 of 2025 official history: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4893. Verified 2026-08-19.

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.

The other jurisdictions that still require 150 hours

Michigan is one of 9 jurisdictions with no alternative route enacted, which is now the minority position.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 11,896 questions, each cited to the specific standard or statute it tests, and 1,071 lesson pages written from primary source text. A nine-item sample of every section is open with no account, and a full-length FAR mock exam is free with one.

Source: https://www.michigan.gov/lara/bureau-list/bpl/occ/prof/accountancy. Requirements change; confirm with the Michigan Board of Accountancy before applying.