Michigan CPA Requirements 2027
Plan against the verified current licensing route. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Plan against the verified current licensing route
Use the current Michigan route for a 2027 plan. This review did not establish a new bachelor’s-only licensing alternative.
Before applying
Check Michigan exam entry and map your transcript. 120 + 24/24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Michigan license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Michigan exam entry uses 120 credits with 24 accounting and 24 business credits. The accounting concentration includes six specified subject areas. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | Michigan’s current licensing guide retains 150 credits and 2,000 qualifying experience hours verified by a CPA. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Michigan CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Michigan CPA license paths should I compare for 2027?
- Michigan’s current licensing guide retains 150 credits and 2,000 qualifying experience hours verified by a CPA. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Michigan guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Plan against the verified current licensing route. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Michigan application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.