Mich. Admin. Code R. 338.5116 - Educational requirements for certificate of CPA

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.

Notes

Mich. Admin. Code R. 338.5116

2013 AACS; 2019 AACS; 2021 AACS; 2022 AACS; 2023 MR 20, Eff. 10/24/2023