CPA Information
Below you will find links to CPA career information. Included is information regarding the 150-Hour Rule. In Michigan, the rule requires that applicants for the CPA (Certified Public Accountant) certificate have 150 semester hours of college education. Most states have passed legislation of this nature.
To be certified as a CPA, applicants must meet requirements in each of three areas:
- Education
- Work Experience
- Examinations
Each state is responsible for the certification and licensure of certified public accountants. Links to Michigan and other state boards are below. If you are interested in being certified as a CPA in a state other than Michigan, it is critical that you check the CPA licensure requirements in that particular state of interest.
Having a Master of Science in Accounting from Michigan State University fulfills the 150-Hour education requirement in the State of Michigan for CPA certification. However, students should be careful to note that there is a separate educational requirement for taking the CPA exam. Applicants for the Uniform CPA Examination are required to have a baccalaureate degree with a concentration in accounting from an accredited college or university, consisting of 24 semester hours of accounting principles, including auditing, and 24 semester hours of general business subjects. The accounting principles include study in financial accounting, managerial accounting including cost accounting, accounting systems and controls, United States federal taxation, and governmental/fund accounting. If students have a Bachelor of Arts degree in Accounting from MSU and took ACC 308, they would meet these exam requirements. Those with a different academic background would want to carefully review their academic transcripts to see if they meet the exam education requirements. Again, these requirements vary state by state and students should be careful to research these requirements in the state of interest.
Explore these resources to obtain more information:
CPA Certification and the 150 Hour Rule
The Uniform CPA Examination
Michigan Requirements for a CPA Certificate
Other State Boards of Accountancy
Start Here Go Places (CPA career information)
American Institute of Certified Public Accountants (AICPA)
Michigan Association of CPAs (MACPA)
Michigan State Board of Accountancy