Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Bureau of Professional Licensing
Board of Accounting
Accountancy - General Rules
Part 2 - LICENSURE REQUIREMENTS
Section R. 338.5117 - Certificate of certified public accountant; qualifying experience requirement

Universal Citation: MI Admin Code R. 338.5117

Current through Vol. 24-16, September 15, 2024

Rule 117.

(1) An applicant for a CPA certificate shall have obtained not less than 2,000 hours of qualifying experience within a period of not less than 1 calendar year nor more than 5 calendar years.

(2) The department shall grant full credit for qualifying experience earned during a college or university internship, including the internships for which educational credit is provided.

(3) The department shall regard instruction as qualifying experience, if the applicant has completed not less than 4 academic semesters of an academic appointment in accounting at an institution recognized by the department. An instructor who has an academic appointment in accounting shall teach, as the principal instructor, not less than 6 credit hours per semester of accounting courses above the elementary level.

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