CPA Requirements for Certification

How can you join the exciting CPA profession? These are the steps you have to take on your path to becoming a CPA.

Granting the CPA Certificate

The Michigan State Board of Accountancy (MSBA) grants a Certificate of Certified Public Accountant to a person who:

Is of good moral character,
Satisfies the education requirements, including the completion of 150 semester hours of college education,
Satisfies the experience requirement,
Passes the Uniform CPA Examination,
Files an application for a CPA Certificate with the Department of Energy, Labor & Economic Growth,
Pays the appropriate application and license fee
Download the application for original CPA certificate

The Three E's: Education, Experience, Examination

Education Requirements

An applicant for a CPA certificate must have completed at least 150 semester hours of college education, including a baccalaureate degree or higher degree with a concentration in accounting, at an educational institution approved by the board. The concentration in accounting includes either of the following:

A Master’s degree in accounting or a master of business administration programs with no less than 12 semester hours of graduate level accounting.
An academic program consisting of 30 semester hours of accounting (including no more than six hours of taxation); and 39 additional semester hours with a minimum of three but no more than 12 hours in at least five of the following areas: business law, economic, ethics, finance, management, marketing, taxation, statistics and business policy.
For more details, download the MSBA's Education Requirements.
These requirements are defined in Administrative Rule 338.5114.

When it comes time to make the important decision of where to go to school, keep accounting in mind! You want to be sure to attend a college or university that offers a strong accounting program. Access this listing of colleges and universities offering accounting programs to get started on the right path today. Plus, explore these resources for helping to pay for college:

Experience Requirements

As an applicant you are required to have completed one year (2,000 hours), of qualifying experience through employment in government, industry, academia or public accounting. To qualify, the experience must be in one of nineteen areas specifically described in Section 725(4) of the Michigan Occupational Code and must be verified by a licensed or registered CPA. The 2000 hours must be completed within a period of not less than one year, but no more than five calendar years after. There is no regulation describing when you must complete this experience requirement whether it’s before or after the CPA exam or education requirement. However, the employer you are working with may have their own requirements. Download the MSBA's Experience Requirements.