State Requirements


State & Territory Requirements

Last Updated 10/17/2014


Age Requirement None
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
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
State Society

The Michigan Association of Certified Public Accountants

Denese Ennis


5480 Corporate Dr.

Suite 200

Troy, MI



State Board

Michigan Board of Accountancy


Bureau of Professional Licensing (BPL), Dept. of Licensing & Regulatory Affairs

P.O. Box 30670

Lansing, MI


Information for first-time applicants - CPA Examination Services

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