Section R. 338.5117 - Certificate of certified public accountant; qualifying experience requirementRule 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.Mich. Admin. Code R. 338.5117
2013 AACS; 2023 MR 20, Eff. 10/24/2023