Michigan CPA Exam Requirements (2026)
Michigan requires 150 semester hours and one year of experience for CPA licensure. The Michigan Board of Accountancy under the Department of Licensing and Regulatory Affairs manages the process.
Quick answer
Michigan requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the Michigan Board of Accountancy.
150 hrs
Education
semester hours
1 yr
Experience
either
$60
Application Fee
state board
40 hrs
CPE
annual
Licensing Timeline
Steps to CPA License in Michigan
1. Complete Education Requirements
Earn 150 semester hours with at least 24 hours of accounting coursework.
2. Apply for the CPA Exam
Apply through NASBA and the Michigan Board of Accountancy.
3. Schedule and Pass the CPA Exam
Pass all four sections within the 30-month window.
4. Gain Professional Experience
Complete one year of supervised accounting experience.
5. Complete Ethics Requirements
Pass the AICPA Professional Ethics exam.
6. Apply for Your CPA License
Submit your license application to the Michigan board.
Fee Breakdown
| Fee Type | Amount |
|---|---|
| State Application Fee | $60 |
| Exam Fee (per section) | $238 |
| Total Exam Fees (4 sections) | $952 |
| Estimated Total (exam only) | $1012 |
Your Michigan CPA Checklist
0/6 completeEarn 150 semester hours with at least 24 hours of accounting coursework.
What makes Michigan unique
- •Michigan has standard 150-hour and one-year experience requirements.
- •Minimum age of 18 for exam candidates.
- •Annual CPE of 40 hours with 2 hours of ethics.
Education Requirements
Michigan requires 150 semester hours from a regionally accredited institution, including 24 semester hours of accounting. The University of Michigan and Michigan State University have highly ranked accounting programs. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.
Accounting coursework must cover financial accounting, auditing, taxation, and management accounting. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.
CPA Exam and Experience
Michigan candidates apply through NASBA and test at Prometric centers. Detroit and other metro areas offer testing locations. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
One year of accounting experience under CPA supervision is required. Michigan's diverse economy provides opportunities in both public and private accounting. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
Fees and Licensing
Michigan's application fee is approximately $60. Total first-attempt costs are about $1,013 including NASBA exam fees. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.
Annual license renewal fees and CPE costs should also be factored into the total investment. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.
Continuing Professional Education
Michigan CPAs must complete 40 hours of CPE annually, including 2 hours of ethics. The Michigan Association of CPAs offers extensive CPE programming. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
Documentation must be retained for potential audit. Michigan follows standard CPE acceptance guidelines. Our content team is comprised of seasoned CPAs and accounting educators who continuously review new pronouncements and exam updates to ensure our banks stay fully aligned. This rigorous, multi-pass editorial review process guarantees that every explanation and mapping is technically flawless and reflects the true style of the actual exam. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines.
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Start Practicing FreeFrequently Asked Questions
- Can I sit for the CPA exam with 120 hours in Michigan?
- Yes. Michigan allows candidates to sit with 120 hours, but 150 are required for licensure.
- What type of experience does Michigan accept?
- Michigan accepts experience in public, industry, government, or academic accounting under CPA supervision.
- What is Michigan's CPE requirement?
- Michigan CPAs must complete 40 hours of CPE annually, including 2 hours of ethics.