New 120-hr Pathway

CPA Requirements in Michigan

Education, experience, and licensing requirements to become a Certified Public Accountant in Michigan (MI).

Key Requirements at a Glance

Education Hours

150 (120-hr bill passed House in late 2025)

Accounting Coursework

24 accounting

Work Experience

1 year (2,000 hrs)

Ethics Exam

None required

Michigan-Specific Notes

HB 4893 passed the House in late 2025 to allow 120-hr pathway with 2 years experience. Awaiting Senate action. No ethics exam required.

Official State Board

The Michigan State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.

Visit Michigan State Board →

Opens michigan.gov/lara/bureau-list/bpl/occ/prof/accountancy in a new window.

Becoming a CPA in Michigan: The Three E's

Every U.S. jurisdiction, including Michigan, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.

1

Education

Michigan requires 150 (120-hr bill passed House in late 2025) of education, including 24 accounting. Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.

2

Examination

All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. Prepare with PassTheCPANow for $79 →

3

Experience

Michigan requires 1 year (2,000 hrs) of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.

4

Ethics

Ethics requirement: None required. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.

Now That You Know the Requirements...

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