If you hold a CPA certificate or license in another jurisdiction (except the Virgin Islands or Puerto Rico) and wish to practice as a CPA in Michigan, you must meet the following qualifications in order to be able to apply for a reciprocal CPA certificate in Michigan: If you meet these qualifications, complete the following steps to attain a reciprocal CPA certificate: If your CPA license was issued in Puerto Rico or the Virgin Islands, it is not considered to be substantially equivalent to Michigan, and you must complete the regular licensure requirements. To become eligible for the CPA exam, applicants in Michigan must hold a bachelor’s degree (120 semester hours) consisting of the following courses: These fees must be paid before taking the CPA exam in Michigan: Prometric testing sites in Michigan are found in the following cities: Already passed the CPA Exam and looking for additional licensing requirements in Michigan? You are now a certified, licensed CPA in Michigan! Send this to the state that holds your CPA license for them to complete and return to the Michigan Board of Accountancy. 10 The Midland metropolitan area has the seventh-highest average salary in the nation at $90,880. Make certain that the Michigan Board of Accountancy will accept your college credits. Online AS and BS in Accounting with focus of Finance or Forensic Accounting, Online BS-Accounting and a BS-Accounting CPA Pathway, Online MBA and MS in Accounting with numerous focus options, Master of Science in Accounting – General, Online MBA Accounting and Finance Self-Designed, Gain the Necessary Experience in Michigan, North Central Association of Colleges and Schools–Higher Learning Commission, Middle States Association of Colleges and Schools, New England Association of Schools and Colleges–Commission on Institutions of Higher Education, Northwest Commission on Colleges and Universities, Western Association of Schools and Colleges–Commission for Senior Colleges, Southern Association of Colleges and Schools–Commission on Colleges. Financial Accounting 2. Box 30670, Lansing, MI 48909, 8 CPE hours must be in accounting and auditing subjects, No more than 20 CPE hours may be earned from self-study, One year’s CPE requirement in each category may be carried over to the next year, Written certification of attendance is given, College non credit courses – 1 semester hour equals 1 CPE hour, College credit courses – 1 semester hour equals 15 CPE hours, Working as an instructor, teacher, speaker, discussion leader or lecturer, One hour of instructing equals 3 CPE hours, Instructing may not account for more than 20 CPE hours per year, Includes approved subject matter (see Step 3 below), You may not earn more than 20 CPE hours each year from self study, Mathematics, statistics, quantitative applications in business and probability, Other subjects that contribute to a CPA’s professional competence, Accredited Michigan colleges and universities, Written certification from sponsor validating information and attendance. That is why the Michigan State Board of Accountancy has experience requirements that require CPA candidates to earn practical work experience at an accounting firm or similar business before becoming eligible for licensure: You must earn at least 2,000 total hours of on-the-job work experience. INFORMATION FOR FIRST-TIME CANDIDATES FOR THE UNIFORM CPA EXAMINATION . If you hold a CPA certificate or license in another jurisdiction (except the Virgin Islands or Puerto Rico) and wish to practice as a CPA in Michigan, you must meet the following qualifications in order to be able to apply for a reciprocal CPA certificate in Michigan: Have 150 semester hours of college education; Pass the Uniform CPA Exam At least 21 semester hours in accounting courses, including: Financial Accounting and Accounting Theory, Managerial Accounting, including cost accounting, At least 24 semester hours in general business subjects, not including accounting courses, Applicants must submit official transcripts from all colleges and universities to CPAES, Transcripts must be issued by the Registrar, There is no residency or citizenship requirement in Michigan, The passing score for each section of the CPA exam is a 75, Financial Accounting and Reporting (FAR) – $192.03, Business Environmental and Concepts (BEC) – $172.51. The Michigan State Board of Accountancy requires specific audit experience to obtain a CPA license. Management advisory services that include: Managing and supervising accounting work and preparation of financial statements for nonprofits and businesses, Complete 150 semester hours of college education with an accounting concentration. In order to be eligible for the Uniform CPA Examination as a candidate of Michigan, you must meet one of the two following requirements: Have completed a curriculum required for a baccalaureate degree consisting of not less than 120 semester hours with a concentration in accounting from a regionally accredited U.S. educational institution, including the … Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensure details, … Gather the necessary documentation to submit, based upon your matriculation status: c. Mail the above-mentioned items to: CPA Examination Services – Michigan Coordinator, P.O. Apply for your Michigan CPA Certificate in the following manner: Additionally, you will be expected to submit the following by mail to the Michigan Department of Licensing and Regulatory Affairs, P.O. Both of these organizations offer valuable services to their members, such as continuing education programs, professional development, guidance and networking opportunities. In order to obtain a CPA certificate, candidates are required to have: • One (1) calendar year and 2,000 hours of qualifying experience gained through employment in government, industry, academia, or public practice within a period of not less than one calendar year or more than five calendar years. Public and non-public accounting, as well as taxation is considered relevant experience. Experience must be verified by a licensed CPA and meet the following qualifications: b. The Bureau of Labor Statistics (BLS) estimates that over 35,180 accountants and auditors are currently working in the state, with the largest concentrations of these professionals in the Detroit, Grand Rapids, and Lansing metro areas. – Click Here, Complete Accounting and CPA Requirements Guidelines, A.S. in Accounting, B.S. This form will be submitted with your CPA Application later. b. Box 198469, Nashville, TN 37219-8469, d. Wait to receive a Notice to Schedule (NTS) the Uniform CPA Exam from the National Association of State Boards of Accountancy (NASBA) by mail, fax or email (depending upon the method you selected when submitting your application). Welcome to your one-stop-shop for CPA Requirements in Michigan. Also, think about specializing! 11 The … Pennsylvania, Kentucky, Georgia and Michigan are among the states that don’t include an ethics exam as part of their CPA license requirements. Education Requirements for CPA Certification In general, an applicant 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 … Satisfy the Board’s experience requirement of one year (2000 hours). A student who earns a BSBA with a major in Accounting at CMU meets the Michigan educational requirements to take the CPA Exam. Accounting System… Your school must be accredited by one of the six regional accreditation agencies listed below: If you attended or graduated from a school outside of the United States, your academic credentials must be evaluated by NASBA International Evaluation Services or a member agency of the National Association of Credential Evaluation Services, Inc.. Centers are available in the following Michigan cities: f. Show up at least an hour early at your testing site on exam day ready to test. 39 additional semester hours, with at least 3 semester hours but not more than 12 semester hours in no fewer than 5 of the following subject areas: Courses taken at a 2 year or community college are acceptable, Online and correspondence courses are acceptable if you receive credit for them at an accredited college, CLEP, AP courses and pass/fail courses are acceptable if you receive credit for them at an accredited college, Internships may be used to apply toward the total 150 semester hour requirement but may NOT be used to fulfill the 30 semester hour requirement in accounting or the 39 semester hour requirement in business, Submit an official college transcript to CPA Examination Services, Submit payment with certified check or money order to CPA Examination Services or via credit card, Submit an official college transcript (classes in progress may be listed as such) to Examination Services, Be in academia, government, industry, or public practice, Be at least one calendar year but not more than five calendar years in duration, If experience is gained in academia, you must be an instructor in accounting for at least four academic semesters and teach at least six credit hours per semester of accounting subjects above the elementary level. Make sure that you have completed each of the following steps up to this point: b. a. Have your supervising CPA verify this employment on the Verification of Qualifying Experience form. Exam sitting requirements: B.A. CPA Exam applicants in Michigan DO NOT need to complete the 150 semester hour licensing requirement to be eligible to sit for the exam. To become eligible for the CPA exam, applicants in Michigan must hold a bachelor’s degree (120 semester hours) consisting of the following courses: At least 21 semester hours in accounting courses, including: At least 24 semester hours in general business subjects, not including accounting courses. Participates in International Examination Program: Yes Hours in accounting: B.A. Uniform Certified Public Accountant Examination – 2017. Well done! To obtain your CPA license MI requires: Education: - Complete required 150 credit hours - Double check with MI requirements that you have completed all of these classes here Work Experience: - 1 year of public accounting experience, which is 2,000 hours - Your experience must be supervised by an active CPA Michigan State Board … b. Current Michigan law requires that CPA candidates complete 150 semester hours of college education, including a Bachelor’s degree or higher with a concentration in Accounting,from an accredited institution. You may approach this in one of two ways: Here Are The CPA License Requirements. The Michigan State Board of Accountancy (Board) has engaged CPA Examination Services (CPAES), a division of the National Association of State Boards of Accountancy, Inc. (NASBA) for application processing, credential evaluation, and score reporting. Accountancy. Choose an agency through their website and request an evaluation. Accounting Theory 3. Earn CPE hours through approved program formats, including: c. Maintain records of your CPE for at least 4 years, including: d. Report CPE yearly when you renew your license, using the online License Renewal Portal (you must select register if you are a first-time user of the system). Additional CPA Requirements 1 year (2,000 hours) of work experience, supervised and verified by an active CPA licensee Experience obtained in ONE financial audit, review, or compilation in a CPA firm or governmental agency, under the supervision of a CPA licensee MI Exam Information and Resources National Association of Credential Evaluation Services, Inc. register online or download application forms, Application for CPA Certificate and License/Registration by Reciprocity: US Jurisdictions Only, NASBA’s National Registry of CPE Sponsors, Michigan Society of Certified Public Accountants, NASBA – National Association of State Boards of Accountancy, IMA – Association for Accountants and Financial Professionals in Business, AGA – Association of Government Accountants, CGMA – Chartered Global Management Accountants, CIMA – Chartered Institute of Management Accountants, CPA – Chartered Professional Accountants of Canada, FASAB – Federal Accounting Standards Advisory Board, FASB – Financial Accounting Standards Board, GASB – Government Accounting Standards Board, IFAC – International Federation of Accountants, IASB – International Accounting Standards Board, SPAC – Society of Professional Accountants of Canada, 12 semester hours of graduate level accounting courses (not to include information systems or tax courses). Your experience must include at least one of the following competency/skill areas in order to qualify under Michigan Board of Accountancy rules: c. Have your supervising CPA complete the Verification of Qualifying Experience form found within the Online License Application Portal (you must select register if you are a first-time user of the system). In order to be eligible to practice accountancy in Michigan, you need 150 semester hours of college credit and at least a bachelor’s degree. Michigan CPA Salary and Job Outlook. (120 hours) must be completed within 60 days following the actual date the candidate takes the first exam section. Michigan CPA Exam Requirements Age Requirement: None Citizenship Requirement: No Residency Requirement: No Social Security Number Requirement: Yes Michigan CPA Exam Education Requirements Education Requirement for Licensure: 150 hours (including B.A.) Michigan requires CPA holders to pass the AICPA Ethics Exam, have a social security number, and complete continuing education hours. Visit CPA Examination Services (CPAES) website where you can register online or download application forms. Complete the Michigan CPA Certificate application through the, If you do not have a master’s degree in accounting or business administration with a 12 semester hour concentration in accounting, you must complete the 150 Hour Educational Analysis form found in the online License Application Portal, If you took the Uniform CPA Exam in a state other than Michigan, upload certified copies of your exam scores, A copy of your official college transcript, Payment via check or money order made out to the State of Michigan, Have 150 semester hours of college education, Have at least one year of accountancy experience. CPA License Requirements in Michigan Once a candidate earns their CPA, they must also meet some requirements to maintain their CPA designation. Complete the Certification of CPA Certificate and Grades (included within application packet). Licensing and Regulatory Affairs - Accountancy. Other auditing leading to an opinion expressed in writing including: Giving opinions on likely financial outcomes, Performing compliance audits of government contracts and issuing a findings report, Government agency audits and issuing a findings reports, Preparing income tax and nonprofit tax returns, Representing a client before the IRS in an audit. a. Working in government, industry, public practice, or academia will fulfill the experience requirement. You are now ready to apply for your Michigan CPA Certificate. Include check or money order payable to State of Michigan, Mail the above to: Michigan Department of Licensing and Regulatory Affairs, P.O. For detailed information on the Uniform CPA Exam, click here. There is no specific mentioning of the experience being supervised by a CPA, but please double check with State Board for their latest interpretation. Education Requirements: Current Michigan law requires that CPA candidates complete 150 semester hours of college education, including a Bachelor’s degree or higher degree with a concentration in Accounting, from an accredited institution. The Michigan Board of Accountancy requires that CPAs complete continuing professional education (CPE) hours annually in order to maintain licensure. Experience Requirements: 1 year and 2,000 hours of qualifying experience gained through employment in government, industry, academia or public practice. Requirements to become a CPA are determined based on the 55 U.S. … c. Fulfill the state’s educational requirements by signing up for the right classes. 1 year (2,000 hours) of work experience, verified by an active CPA licensee. Both you and your supervising CPA must sign the form. Request information from Michigan universities and colleges with accounting programs. For Candidates in Michigan who have Passed the Uniform CPA Exam Experience Requirement Michigan requires that CPA license candidates complete at least 1 full year (a minimum of 2,000 hours) of experience. b. e. Visit Prometric’s website to schedule your test at a Michigan exam site. Box 30670, Lansing, MI 48909: c. Await notification from the Board that they have received, reviewed and approved your application. Michigan has recently changed their work experience requirements to make it more reasonable for non-public applicants to obtain the CPA title. The Michigan State Board of Accountancy is responsible for overseeing the licensing process for CPAs, as well as setting the regulations that govern the practice of accounting in the state. Michigan Grab your bathing suit and hit the Great Lakes as a CPA Michigan! a. Ethics Exam: No ethics exam Accountancy Article 7 of Public Act 299 of 1980, as amended was created to license & regulate certified public accountants and public accounting firms. Must be of good moral character, at least 18 years of age and pass all four sections of the Uniform CPA Exam. MICHIGAN . Michigan CPA Exam Education Requirements Minimum Degree Required: Baccalaureate 150 Semester Hours Required to Sit for the Exam? Earn one year (2000 hours) of qualifying experience. The educational requirement may be met in one of the following ways: If you have earned a bachelor’s degree and completed 120 of the 150 total semester hours of credit, or if you will fulfill these requirements within 30 days of taking the exam, you are eligible to sit for the Uniform CPA Exam. degree 30 … 1-year or 2,000 hours of general accounting experience in Public Accounting, Governmental Accounting, or Private Industry supervised by a CPA in good standing. Think about joining professional accounting organizations, including the American Institute of CPAs (AICPA) and the Michigan Society of Certified Public Accountants. The board is made up of six licensed CPAs and three public members dedicated to upholding the integrity of the CPA credential in Michigan. g. Access your exam scores online at least 48 hours after taking the test or wait for them to be mailed to you. in Accounting, Bachelor of Science in Accounting - ACBSP-Accredited, At least three semester hours in Auditing. See the CPA Licensing Applicant Handbook and 16 CCR § 9.2 for specific Michigan has specific academic standards for CPA licensees. You will need to have completed, or be within a month of completing a baccalaureate degree, with coursework that includes the following: Three semester hours in Auditing AND 21 hours in accounting, including coursework in the following: 1. Select a state: Understanding the CPA Exam and license requirements for the state you’re interested in as early as possible can help you better prepare for the exam. Applicants in Michigan must apply for the CPA exam directly through NASBA (National Association of State Boards of Accountancy) after meeting the following requirements. The career center at your college can assist you in finding suitable experience opportunities. Applicant may meet the education requirements as follows: Applicant must have a baccalaureate degree from an accredited institution with 150 semester hours, including 24 semester units in accounting and 24 semester units of business related subjects. The next step along the path to becoming a CPA in Michigan is to satisfy the state’s experience requirement. In order to receive a CPA Certificate, you must have 150 total semester hours of college credit and a bachelor’s degree with a concentration in accounting. The Uniform CPA Examination, prepared by the American Institute of Certified Public Accountants (AICPA), is the second component of the “Three Es”—education, examination, and experience—necessary for CPA licensure in all 55 jurisdictions. Possibilities for accounting specializations within Michigan include management accounting, forensic accounting, information technology auditing and taxation. View the licensure requirements, state board of accountancy contact information, and exam sitting requirements for Michigan below. Excess self-study CPE earned may be carried forward to next period's self-study 20 hour limitation. Michigan CPAs may earn credit for a maximum of 20 hours of self-study courses per continuing education period (July 1 - June 30). The overall requirements are less demanding than other states however this experience requirement may be difficult if you do not work in a CPA firm or government agency. in Accounting, and M.S. Cost and Managerial Accounting 4. 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