Michigan CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Michigan CPA Exam requirements:
Michigan CPA Exam Education Requirements
- Minimum Degree Required: Bachelor’s
- Are 150 semester hours required to sit for the CPA Exam? No
- Completed a curriculum required for a bachelor’s degree consisting of not less than 120 semester hours with a concentration in accounting from a regionally accredited U.S. educational institution or from a regionally accredited institution (or equivalent educational institution), including the completion of:
- 3 semester hours hours in auditing (internal auditing not accepted)
- 21 semester hours in accounting
- 24 semester hours in general business subjects
Michigan CPA Exam Age Requirements
Age Minimum: None
Michigan CPA Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee or have office in the state? No
Application Process
- Review the exam requirements
- Submit the exam application and enroll in Surgent CPA Review
- Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application, this is a great time to get started with your Surgent CPA Review studies.
- Pay the exam fees. After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months.
- Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Ann Arbor, Grand Rapids, Lansing, Livonia, Sault Ste. Marie, Troy or any other Prometric location that is convenient to you.
For additional information or requirements for the CPA Exam in Michigan, please contact the Michigan State Board of Accountancy.
Michigan CPA Exam Fees
Initial Application Fee: $90
CPA New Application Fee: $300
CPA Exam Fee per Section:
Auditing and Attestation (AUD): $344.80
Financial Accounting and Reporting (FAR): $344.80
Regulation (REG): $344.80
Discipline Section (Choose One):
Business Analysis and Reporting (BAR): $344.80
Information Systems and Controls (ISC): $344.80
Tax Compliance and Planning (TCP): $344.80
Total: $1,769.20