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State Requirements


State & Territory Requirements

Last Updated 6/24/2021


Age Requirement No
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement No
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 150 hour B.A. degree with a minimum of 24 semester hours or equivalent quarter hours in accounting and a minimum of 24 general business credits.
Exam sitting requirements: B.A. (120 hours) must be completed within 60 days following the actual date the candidate takes the first exam section.
Experience Requirements: 1 year and 2,000 hours of qualifying experience gained through employment in government, industry, academia or public practice.
Ethics Exam: No ethics exam
State Society

The Michigan Association of Certified Public Accountants

Denese Ennis


888 West Big Beaver Rd.

Suite 550

Troy, MI



State Board

Michigan Board of Accountancy


Bureau of Professional Licensing (BPL), Dept. of Licensing & Regulatory Affairs

P.O. Box 30670

Lansing, MI


Information for first-time applicants - CPA Examination Services


If a social security number is not provided, the applicant must complete the Social Security Number Affidavit Form
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