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WMU > Haworth COB> Accountancy

150-HOUR REQUIREMENT

The American Institute of Certified Public Accountants (AICPA) requires accountants to have completed 150 hours of college education to become members of the AICPA. 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 the State of 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:

1. 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.
2. An academic program consisting of both of the following:
   1. thirty semester hours of accounting subjects, including not more that 6 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.
   2. thirty-nine semester hours with a minimum of 3 semester hours, but not more than 12 semester hours, in not fewer than 5 of the following areas:

(a) Business law.
(b) Economics.
(c) Ethics.
(d) Finance.
(e) Management.
(f) Marketing.
(g) Taxation.
(h) Statistics.
(i) Business policy.

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