Michigan CPA Requirements



Michigan CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Michigan. See the sections below for these requirements.



Education Requirements for CPA Examination

  • Degree: Baccalaureate or higher degree with a concentration in accounting from a regionally accredited university.
  • Accounting Coursework: 24 semester hours of accounting courses to include 3 semester hours in auditing; 3 semester hours in financial accounting/accounting theory; 3 semester hours in cost/managerial accounting; 3 semester hours in accounting systems and controls; 3 semester hours in U.S. federal taxation; and 3 semester hours in governmental or fund accounting.*
  • Business Coursework: 24 semester hours in business related subjects.*
    *Note: Academic credit earned for an internship may count towards the overall 120/150 credit hour requirement; however, such credit cannot be counted toward the accounting or business course requirements.
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Complete the degree requirement in addition to the accounting and business course requirements for examination.
    • Application Documents: Application documents found on board website (opens new window).


Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Michigan. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

  • Accounting Coursework: 30 semester hours of accounting courses including not more than 6 semester hours of taxation and the specific course requirements for examination listed above.
  • Business Coursework: 39 semester hours with a minimum of 3 semester hours in at least five of the following areas: business law; economics; ethics; finance; management; marketing; statistics; and business policy.
  • Ethics Coursework: Not required
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: One-year of accounting experience.


Additional information can be found on the Michigan State Board of Accountancy (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



Version history
Revision #:
9 of 9
Last update:
‎11-06-2019 12:09 PM
Updated by:
Labels (1)