State & Territory Requirements



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last updated 10/17/2014


Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: B.A. degree 30 semester hours or equivalent quarter hours in accounting. M.A. degree in accounting or business-12 semester hours or equivalent quarter hours in graduate level accounting.
Exam sitting requirements: B.A. (120 hours) must be completed within 30 days following the actual date the candidate takes the first exam section.
Experience requirements: 1 year of qualifying experience gained through employment in government, industry, academia or public practice.
Ethics exam: No ethics exam

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

The Michigan Association of Certified Public Accountants

Ryan Cherian


5480 Corporate Dr.

Suite 200

Troy, MI




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board

Michigan Board of Accountancy


Dept. of Labor & Economic Growth

P.O. Box 30018

Lansing, MI


Information for first-time applicants - CPA Examination Services


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