DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
DIRECTOR'S OFFICE  
ACCOUNTANCY – GENERAL RULES  
Filed with the secretary of state on September 29, 2025  
These rules become effective immediately after filing with the secretary of state unless  
adopted under section 33, 44, or 45a(9) of the administrative procedures act of 1969,  
1969 PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under these sections  
become effective 7 days after filing with the secretary of state.  
(By authority conferred on the department of licensing and regulatory affairs by sections  
205, 308, 721, 725, 726, 728, and 729 of the occupational code, 1980 PA 299, MCL  
339.205, 339.308, 339.721, 339.725, 339.726, 339.728, and 339.729, and Executive  
Reorganization Order Nos. 1991-9, 1996-2, 2003-1, 2008-4, and 2011-4, MCL 338.3501,  
445.2001, 445.2011, 445.2025, and 445.2030)  
R 338.5102, R 338.5115, and R 338.5116 of the Michigan Administrative Code are  
amended, as follows:  
PART 1. GENERAL PROVISIONS  
R 338.5102 Standards of professional practice adopted by reference.  
Rule 102. (1) The following standards are approved and adopted by reference:  
(a) The standards issued by the American Institute of CPAs (AICPA), 220 Leigh Farm  
Road, Durham, North Carolina, 27707, in the publication titled “AICPA Professional  
Standards” updated June 15, 2024, and any statements issued as of the effective date of  
this rule, which are available at a cost of $335.00 from the institute’s website at  
https://www.aicpa.org/cpe-learning/publication or at no cost from the institute’s website  
at https://www.aicpa-cima.com/resources/landing/standards-and-statements.  
(b) The standards issued by the Public Company Accounting Oversight Board  
(PCAOB), 1666 K Street NW, Suite 300, Washington, D.C., 20006, in the publication  
titled “PCAOB Standards and Related Rules” 2025 edition, and any updates issued as of  
the effective date of this rule, which are available at a cost of $235.00 from the AICPA’s  
website at https://www.aicpa.org/cpe-learning/publication or at no cost from the  
AICPA’s website at https://pcaobus.org/oversight/standards.  
(c) The auditing standards issued by the Government Accountability Office, 441 G  
Street, NW, Washington, D.C., 20548, in the publication titled “Government Auditing  
Standards” 2018 Revision Technical Update April 2021, which are available at no cost on  
the Office’s website at https://gaoinnovations.gov/yellowbook/.  
(d) The standards issued by the International Auditing and Assurance Standards Board  
(IAASB), 529 5th Avenue, New York, New York, 10017, in the publication titled “2023-  
May 22, 2025  
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2024 Handbook of International Quality Management, Auditing, Review, Other  
Assurance, and Related Services Pronouncements” issued on August 29, 2024, and any  
related pronouncements issued as of the effective date of this rule, which are available at  
no cost from the IAASB's website at https://www.iaasb.org/standards-pronouncements.  
(e) The accounting standards issued by the Financial Accounting Standards Board  
(FASB), 801 Main Avenue, P.O. Box 5116, Norwalk, Connecticut, 06856, in the  
publication titled “FASB Accounting Standards Codification” as of November 2024, and  
any updates published as of the effective date of this rule, which are available at no cost  
from the board’s website at https://asc.fasb.org.  
(f) The accounting standards issued by the Governmental Accounting Standards Board  
(GASB), 801 Main Avenue, P.O. Box 5116, Norwalk, Connecticut, 06856, in the  
publication titled “GASB Codification” as of June 30, 2024, and any pronouncements  
published as of the effective date of this rule, which are available at no cost from the  
board’s website at https://gars.gasb.org/.  
(g) The accounting standards issued by the International Accounting Standards Board,  
Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, United  
Kingdom, in the publication titled “2024 International Financial Reporting Standards  
IFRS®” issued on January 1, 2024, and any pronouncements issued as of the effective  
date of this rule, which are available at a cost of £99.00 from the board’s website at  
http://www.ifrs.org.  
(h) The United States Securities and Exchange Commission (SEC) rules contained in  
17 CFR chapter 2 and the SEC’s interpretative releases and policy statements issued as of  
the effective date of this rule. The SEC rules may be obtained free of charge at  
https://www.ecfr.gov/. The SEC’s interpretative releases and policy statements may be  
obtained free of charge at https://www.sec.gov.  
(2) Copies of the standards adopted in this rule are available for inspection and  
distribution at the cost of 25 cents per page from the Department of Licensing and  
Regulatory Affairs, Bureau of Professional Licensing, 611 W. Ottawa Street, P.O. Box  
30670, Lansing, Michigan, 48909.  
(3) A licensee shall satisfy the applicable standards adopted in subrule (1) of this rule.  
PART 2. LICENSURE REQUIREMENTS  
R 338.5115 Educational requirements for the uniform CPA exam; approved educational  
institutions; adoption of accreditation standards by reference.  
Rule 115. (1) To satisfy section 725(1)(b) and (2) of the code, MCL 339.725, an  
individual shall provide proof, as directed by the department, verifying both the following  
requirements:  
(a) Completion of a curriculum required for a baccalaureate degree consisting of not  
less than 120 semester hours at a higher education institution approved under subrule (3)  
or (4) of this rule or considered substantially equivalent under subrule (5) of this rule.  
(b) Completion of a concentration in accounting at a higher education institution  
approved under subrule (3) or (4) of this rule or considered substantially equivalent under  
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subrule (5) of this rule, which includes both the accounting and general business  
requirements under subrule (2) of this rule.  
(2) A concentration in accounting must include both the following accounting and  
general business requirements:  
(a) Not less than 24 semester hours of accounting courses in all the following  
accounting content areas:  
(i) Accounting information systems.  
(ii) Auditing and attestation services.  
(iii) Cost or managerial accounting.  
(iv) Financial accounting and reporting.  
(v) Governmental or fund accounting.  
(vi) Taxation.  
(b) Not less than 24 semester hours of general business courses, other than accounting,  
which may include any of the following general business content areas:  
(i) Business communications.  
(ii) Business ethics.  
(iii) Business law.  
(iv) Economics.  
(v) Finance.  
(vi) Management.  
(vii) Marketing.  
(viii) Information systems or technology.  
(ix) Quantitative methods.  
(x) Statistics.  
(xi) Other general business content areas approved by the department.  
(3) The standards for recognition of accrediting organizations developed and adopted by  
the Council for Higher Education Accreditation (CHEA), One Dupont Circle NW, Suite  
510, Washington, D.C. 20036, in the publication titled “CHEA Standards and Procedures  
for Recognition,” effective October 4, 2021, which are available at no cost on the  
council’s website at https://www.chea.org, are approved and adopted by reference. If a  
higher education institution is accredited by the accrediting body of the region in which  
the institution is located and the accrediting body satisfies the recognition standards of  
CHEA, then the institution is approved.  
(4) The criteria for recognition and the recognition process for the secretary’s  
recognition of accrediting agencies of the United States Department of Education, 400  
Maryland Avenue SW, Washington, D.C. 20202, in 34 CFR 602.10 to 602.39, effective  
July 1, 2020, which are available at no cost on the United States Department of  
Education’s website at https://www.ed.gov/, are approved and adopted by reference. If a  
higher education institution is accredited by the accrediting body of the region in which  
the institution is located and the accrediting body satisfies the recognition criteria and  
process of the United States Department of Education, then the institution is approved.  
(5) An individual who attended an unaccredited higher education institution shall  
establish that the applicant has completed educational requirements at a higher education  
institution that satisfies accreditation requirements substantially equivalent to those  
recognized in subrule (3) or (4) of this rule, by providing a credential evaluation  
completed by either the National Association of State Boards of Accountancy (NASBA)  
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or a credential evaluation organization that is a current member of the National  
Association of Credential Evaluation Services (NACES).  
(6) Copies of the standards and criteria approved and adopted by reference in this rule  
are available for inspection and distribution at a cost of 25 cents per page from the Board  
of Accountancy, Department of Licensing and Regulatory Affairs, Bureau of Professional  
Licensing, 611 W. Ottawa Street, P.O. Box 30670, Lansing, Michigan, 48909.  
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 338.5115(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.  
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