150-Hour Requirement

The Western Michigan University accountancy program meets all requirements of the American Institute of CPAs and the state of Michigan licensing requirements. Learn more about certification exams.

The American Institute of Certified Public Accountants requires accountants to have completed 150 hours of college education to become members of the American Institute of Certified Public Accountants. In addition, the state of Michigan requires students to complete 150 hours of college education to be certified in Michigan. The 150-hour requirement in Michigan stipulates that the individual must provide proof of having completed 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:
    • Thirty semester hours of accounting subjects, including not more that six semester hours of taxation. Additional semester hours in accounting subjects may be applied toward the general business subject requirements of subdivision (b) (ii) of this subrule.
    • Thirty-nine semester hours with a minimum of three semester hours, but not more than 12 semester hours, in not fewer than five of the following areas:
      • Business law
      • Economics
      • Ethics
      • Finance
      • Management
      • Marketing
      • Taxation
      • Statistics
      • Business policy