150-Hour Requirement

As a Western undergraduate accountancy student, you can meet the 150+ credit hour requirements for certification by American Institute of Certified Public Accountants and licensing by the state of Michigan before you graduate! To reach 150 credits, you can dual enroll in our graduate program while finishing up your B.B.A. degree. You’ll not only complete the education requirements for certification and licensing, but you will also be on your way to earning a master’s degree if you choose.

In Michigan, you must complete 150 semester hours of academic credit at an accredited college or university, including either of the following:

  • A graduate degree in accounting or a master of business administration degree that includes not fewer than 12 semester hours of graduate level accounting courses.
  • An academic program consisting of both of the following:
    1. Completion of an undergraduate degree consisting of not less than 120 semester hours at a higher education institution.
    2. Completion of a concentration in accounting, which includes the following accounting and general business subjects.
      • Three semester hours in accounting
      • 21 semester hours of business subjects other than accounting which may include the following:
        • Financial Accounting and Accounting Theory
        • Managerial Accounting, including Cost Accounting
        • Accounting Systems and Controls
        • Taxation
        • Governmental/Fund Accounting
      • 24 semester hours of business subjects other than accounting which may include the following:
        • Business Communication
        • Business Ethics
        • Business Law
        • Economics
        • Finance
        • Management
        • Marketing
        • Information Systems of Technology
        • Quantitative Methods
        • Statistics