Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Bureau of Professional Licensing
Board of Accounting
Accountancy - General Rules
Part 2 - LICENSURE REQUIREMENTS
Section R. 338.5116 - Educational requirements for certificate of CPA
Universal Citation: MI Admin Code R. 338.5116
Current through Vol. 24-04, March 15, 2024
Rule 116.
(1) To satisfy section 725(1)(e) of the code, MCL 339.725, an individual shall provide proof, as directed by the department, verifying all the following requirements:
(a) Completion of not less than
150 semester hours at a higher education institution approved under
R 338.5115(3) or
(4) or considered substantially equivalent
under R
338.5115(5).
(b) Completion of a baccalaureate degree or
higher degree from a higher education institution approved under
R 338.5115(3) or
(4) or considered substantially equivalent
under R
338.5115(5).
(c) Completion of a concentration in
accounting under R 338.5115(1)(b) and
(2) at a higher education institution
approved under R 338.5113(3) or
(4) or considered substantially equivalent
under R
338.5115(5).
(2) A person may earn credit only once for an accounting or general business topic. If the department decides that 2 courses are duplicative, then only the semester hours of the first course are counted toward the semester hour requirement.
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