According to Ethical Obligations and Decision-Making in Accounting, Michael should not use his overall GPA of 3.25 that includes his two years of community college studies. This is not what the application asks of him, and because of it, he might encounter some problems. If he is able to get an interview by using this information, then it is very likely that the hiring committee will look into his documents more carefully. This will show that he was dishonest in his application.
Instead, the best thing he can do is apply to the job without lying about his qualifications or his GPA. If he is called for an interview, then he can honestly present his case and explain why he thinks that he could be a suitable candidate despite his lower marks.