state eligibility guide
Michigan CPA exam requirements
Michigan requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Degree field: Accounting concentration within the baccalaureate curriculum
- Accreditation: Credits must satisfy Michigan Board and CPAES institutional standards.
Required accounting subjects
- Accounting information systems
- Auditing
- Cost accounting
- Financial accounting
- Governmental or fund accounting
- Taxation
The degree must be posted on the final transcript unless the candidate uses Michigan's published Certificate of Enrollment route.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
The education evaluation and each exam-section application have separate published fees.
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Final transcript deadline: No later than 60 days after the candidate takes the first examination section
A Certificate of Enrollment is required. Failure to complete the required courses and degree by the deadline voids examination scores.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
- Any member of the National Association of Credential Evaluation Services (NACES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: verified current requirements
Published licensure pathways
- Baccalaureate degree and 150 semester hours with the required coursework plus qualifying experience.
Traditional licensure comparison only.
Official sources used
- Michigan CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Michigan Accountancy General Rules — Michigan Department of Licensing and Regulatory Affairs (accessed 2026-08-07)
- Michigan Certificate of Enrollment — National Association of State Boards of Accountancy (accessed 2026-08-07)
- Certified Public Accountant Licensing Guide — Michigan Department of Licensing and Regulatory Affairs (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.