Mich. Admin. Code R. 338.5117 - Certificate of certified public accountant; qualifying experience requirement
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.
Notes
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