Michigan CPA Requirements (2026): Exam and License
Michigan exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 + 24/24
Michigan exam entry uses 120 credits with 24 accounting and 24 business credits. The accounting concentration includes six specified subject areas.
Check exam entryCheckpoint 2
Can I obtain the license?
Michigan’s current licensing guide retains 150 credits and 2,000 qualifying experience hours verified by a CPA.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Michigan CPA Exam eligibility
Michigan exam entry uses 120 credits with 24 accounting and 24 business credits. The accounting concentration includes six specified subject areas.
- Use the current NASBA subject list to classify the transcript.
- The 120-credit exam threshold is separate from the current 150-credit licensing requirement.
Map your transcript
Michigan accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 credits across the six required subjects | 24 credits | 120 total credits |
| License | Qualifying concentration | Qualifying concentration | 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Michigan CPA license pathways
Michigan’s current licensing guide retains 150 credits and 2,000 qualifying experience hours verified by a CPA.
| Route / availability | Education | Experience |
|---|---|---|
| Current Michigan route | Qualifying degree, concentration, and 150 credits | 2,000 qualifying hours with CPA verification |
- CPA verification of qualifying work must be documented through the licensing process.
- The reviewed current initial-license checklist does not list a separate initial ethics examination; do not add a national ethics requirement by analogy.
Dates that affect your decision
Planning for Michigan CPA requirements in 2027
Use the current Michigan route for a 2027 plan. This review did not establish a new bachelor’s-only licensing alternative.
Worked planning example
Experience completed under a different manager
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have accounting work that may qualify, but your direct manager was not a CPA.
What the rules mean
The licensing guide’s CPA verification requirements need to be satisfied. A manager’s title alone does not settle whether the work can be verified.
Next action
Review the experience form with a qualified verifier and assemble records showing the work and hours.
From education to an appointment
How to apply and prepare in Michigan
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Michigan CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Michigan CPA Exam requirements in 2026?
- Michigan exam entry uses 120 credits with 24 accounting and 24 business credits. The accounting concentration includes six specified subject areas. Use the current NASBA subject list to classify the transcript. The 120-credit exam threshold is separate from the current 150-credit licensing requirement.
- Does Michigan require 150 hours for CPA licensure in 2026?
- Michigan’s current licensing guide retains 150 credits and 2,000 qualifying experience hours verified by a CPA. Current Michigan route: Qualifying degree, concentration, and 150 credits; 2,000 qualifying hours with CPA verification.
- How should I plan for Michigan CPA requirements in 2027?
- Use the current Michigan route for a 2027 plan. This review did not establish a new bachelor’s-only licensing alternative.
- Are Michigan exam eligibility and licensing the same?
- They are separate checkpoints. The licensing guide’s CPA verification requirements need to be satisfied. A manager’s title alone does not settle whether the work can be verified. Review the experience form with a qualified verifier and assemble records showing the work and hours.
- What should I confirm before applying in Michigan?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Michigan license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Michigan requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.