CPA requirements in Michigan
Michigan licenses CPAs through the Michigan LARA, Board of Accountancy. Exam eligibility: 120 semester hours with required accounting coursework. Licensure: 150 semester hours. Experience: one year (2,000 hours) of qualifying experience verified by a CPA.
$78,820
median accountant wage, MichiganBLS OEWS · May 2025
$86,990
mean annual wageBLS OEWS · May 2025
41,460
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours with required accounting coursework |
| License education | 150 semester hours |
| Experience | One year (2,000 hours) of qualifying experience verified by a CPA |
| Ethics requirement | No separate pre-license ethics exam |
| CPE after licensure | 80 hours per two-year cycle, including auditing-and-accounting and ethics hours |
Compiled 2026-08-02 from the board's published framework. Rules change; Michigan LARA, Board of Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Michigan's pathway-bill status was not independently verified at write time; confirm with LARA and the NASBA licensure-pathways list. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Reciprocity for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Ohio. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.