Michigan CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Michigan CPA Exam Education Requirements
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
Michigan CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $147.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $117.00
3 examination sections $99.00
2 examination sections $81.00
1 examination section $63.00
The Michigan Association of Certified Public Accountants
David Johnson
Phone Number: 248-267-3752 or 248-267-3700
Address: 5480 Corporate Dr., Suite 200, Troy, MI 48098-2642
Email: djohnson@michcpa.org
Michigan State Board of Accountancy
Dept. of Labor & Economic Growth
P.O. Box 30018
Lansing, MI 48909-7518
Phone Number: 517-241-8205 or 517-241-9288
Fax: 517-373-3085
Email: bcslic@michigan.gov
