In Michigan’s economy, manufacturing is king. It’s not uncommon for CPAs here to become familiar with how accounting intersects with inventory and logistics, and import/export calculations right off the bat. GM, Ford, Penske, TRW, and the other Motor City corporations that put this state on the map are still thriving, still hungry for talent, and still bringing hundreds of billions of dollars into the local economy according to research firm IBISWorld.
CPAs in the Wolverine State have plenty of choices when it comes to jobs, however. Although the automotive and manufacturing industries remain king, other Fortune 500 businesses like Dow Chemical, Ally Financial, and Kellog dot cities from Battle Creek to Kalamazoo. All of them need top talent in everything from financial analysis to auditing.
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Michigan CPA Requirements at a Glance
- ✓ 150 semester hours of education
- ✓ Bachelor’s degree minimum with accounting concentration
- ✓ Pass all 4 sections of the Uniform CPA Exam
- ✓ 1 year (2,000 hours) of qualifying experience
- ✓ 40 CPE hours required annually (including 8 in accounting/auditing)
Michigan’s robust economy, anchored by manufacturing giants and Fortune 500 companies, creates exceptional opportunities for CPAs. From automotive powerhouses like GM and Ford to financial institutions like Ally Financial, Michigan employers actively seek qualified accounting professionals.
Whether you’re drawn to traditional Big Four firms in Oakland and Wayne Counties or boutique practices throughout the state, earning your CPA license opens doors to rewarding career paths. This comprehensive guide walks you through each requirement to become a licensed CPA in Michigan, updated for 2025.
The Michigan Board of Accountancy oversees CPA licensure in the state. Requirements and procedures can change, so always verify current information with official sources before making educational or career decisions.
Step 1: Meet Michigan’s Education Requirements
Michigan requires 150 semester hours of college credit to qualify for CPA licensure. This exceeds the typical 120-hour requirement for a bachelor’s degree, making additional education essential for aspiring CPAs.
Educational Pathways to 150 Hours
You have several options to meet Michigan’s education requirements:
- Traditional Path: Bachelor’s degree in accounting (120 hours) + Master’s degree or post-baccalaureate certificate (30 hours)
- Integrated Programs: Five-year CPA track programs combining bachelor’s and master’s curricula
- Alternative Route: Bachelor’s degree + additional undergraduate courses totaling 150 hours
Accreditation Requirements
Your educational institution must hold accreditation from one of these recognized agencies:
- Higher Learning Commission
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Northwest Commission on Colleges and Universities
- WASC Senior College and University Commission
- Southern Association of Colleges and Schools Commission on Colleges
For international credentials, evaluation is required through NASBA International Evaluation Services or a NACES member agency.
Specific Curriculum Requirements
Michigan offers two methods to satisfy curriculum requirements:
Method 1: Graduate Degree Route
Method 2: 150-Hour Route
Additional Educational Considerations
- Community college courses are acceptable
- Online and correspondence courses count if accredited
- CLEP and AP credits are accepted with college recognition
- Internships apply to total hours, but NOT to accounting/business requirements
Step 2: Pass the Uniform CPA Exam
The Uniform CPA Exam tests your knowledge across four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).
Michigan Exam Eligibility
You can sit for the exam when you’ve:
- Earned a bachelor’s degree
- Completed 120 of the required 150 semester hours
- Or will meet these requirements within 30 days of testing
Application Process
- Register: Apply through CPA Examination Services (CPAES)
- Submit Documentation:
- Official college transcripts
- Payment via credit card, certified check, or money order
- Certificate of Enrollment (if still in school)
- Mail to: CPA Examination Services – Michigan Coordinator, P.O. Box 198469, Nashville, TN 37219-8469
- Schedule: After receiving your Notice to Schedule (NTS), book through Prometric
Michigan Testing Locations
For comprehensive exam preparation strategies, visit our CPA Exam Guide.
Step 3: Gain Qualifying Experience
Michigan requires one year (2,000 hours) of qualifying experience under the supervision of a licensed CPA. This experience must be gained within a five-year period.
Acceptable Experience Settings
- Public Practice: Working with CPA firms on audits, tax returns, and financial statements
- Industry: Corporate accounting roles in Michigan’s major industries
- Government: Positions with state, local, or federal agencies
- Academia: Teaching accounting at least 6 credit hours per semester for 4 semesters
Required Competency Areas
Your experience must include at least one of these areas:
Experience Verification
Your supervising CPA must complete the Verification of Qualifying Experience form through the Michigan Online License Portal. Both you and your supervisor must sign this documentation.
Step 4: Apply for Your Michigan CPA License
After meeting education, exam, and experience requirements, you’re ready to apply for licensure.
Application Checklist
- ☐ 150 semester hours completed
- ☐ All CPA exam sections passed
- ☐ 2,000 hours of verified experience
- ☐ Official transcripts obtained
- ☐ Application fee prepared
Application Process
- Complete the online application through the Michigan License Application Portal
- Submit the 150-Hour Educational Analysis form (if no qualifying master’s degree)
- Upload exam scores if taken outside Michigan
- Mail official transcripts and payment to:
Michigan Department of Licensing and Regulatory Affairs
P.O. Box 30670
Lansing, MI 48909
Interstate Reciprocity
Michigan offers reciprocal licensing for CPAs from other states (except Puerto Rico and the Virgin Islands) who meet:
- 150 semester hours of education
- Passed Uniform CPA Exam
- One year of qualifying experience
Step 5: Maintain Your License with CPE
Michigan CPAs must complete 40 hours of Continuing Professional Education (CPE) annually to maintain their license.
Annual CPE Requirements
Approved CPE Subjects
- Accounting and auditing
- Taxation
- Business law and ethics
- Information technology
- Management advisory services
- Financial planning and analysis
- Professional ethics for CPAs
CPE Providers
- Michigan Association of CPAs
- AICPA CPE Store
- NASBA Registry of CPE Sponsors
- Accredited Michigan colleges and universities
Maintain CPE records for four years and report completion during annual license renewal through the Michigan License Renewal Portal.
Michigan CPA Salary Information
CPAs in Michigan earn competitive salaries that vary by location and experience level. Here’s the latest data on accounting and auditing professionals in major Michigan markets:
Entry-level CPAs typically start at $55,000-$65,000, while experienced professionals in senior positions can earn well into six figures. Factors affecting salary include:
- Industry specialization (automotive sector often pays premium)
- Firm size (Big Four vs. regional firms)
- Additional certifications
- Years of experience
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
How long does it take to become a CPA in Michigan?
Most candidates complete the process in 5-7 years, which includes 4 years for a bachelor’s degree, 1-2 years for additional education, and time for exam preparation and fulfilling experience requirements.
Can I start taking the CPA exam before finishing my 150 hours?
Yes! Michigan allows you to sit for the exam after completing 120 semester hours and earning your bachelor’s degree.
What’s the CPA exam pass rate in Michigan?
Pass rates vary by section but typically range from 45% to 60%. The national average for first-time test takers is approximately 50%.
Do I need a master’s degree to become a CPA in Michigan?
No, a master’s degree is not required. You can meet the 150-hour requirement through various combinations of undergraduate and graduate coursework.
How much does it cost to become a CPA in Michigan?
Total costs typically range from $3,000 to $5,000, including exam fees ($ 1,000 or more), application fees ($150-$200), study materials ($2,000-$3,000), and licensing fees.
Can experience from other states count toward Michigan requirements?
Yes, qualifying experience gained in other states can count toward Michigan’s requirements if verified by a licensed CPA.
Take the Next Step Toward Your Michigan CPA License
Becoming a CPA in Michigan opens doors to rewarding careers across diverse industries. From automotive giants to emerging tech companies, Michigan employers value the expertise and credibility that comes with CPA certification.
Ready to start your journey? Explore accounting programs in Michigan or learn more about CPA requirements nationwide.
Additional Resources
- Michigan Board of Accountancy
- Michigan Association of CPAs
- Accounting Degree Guide
- Forensic Accounting Specialization
