State CPE Requirements
State Board Website:
License Renewal Deadline:
12/31 every two years on odd years
CPE Reporting Period:
7/1 to 6/30 every two years on odd years
Total CPE Hours Required:
Minimum CE Hours per year:
2 Hours per year. Of the 4 hours of CE in the area of professional ethics that are required in a 2-year license cycle, at least 1 hour must cover the laws and rules of this state that apply to public accountancy.
• Instruction: 50% maximum (20 hours) per year, 4 hours Accounting and Auditing per year, 1 hour Ethics per year.
• Self-Study: 50% maximum (20 hours) per year, 4 hours Accounting and Auditing per year, 1 hour Ethics per year.
• Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.
Other Subject Area Requirements:
8 hours per year in Accounting and Auditing
Other State Policies:
• Carryover: 40 hours maximum earned in excess of the 40 hour per year requirement may be carried forward into the following year. 8 hours maximum of accounting and auditing may be carried forward into the following year. Two (2) hours maximum of ethics per year can be carried into the following year.
• Exemption: A non-resident licensee may meet Michigan’s CPE requirements by meeting the CPE requirements of his/her principal place of business. If the principal place of business does not have CPE requirements, then the licensee must meet Michigan’s requirements.
• Michigan accepts CPE credits for programs offered by NASBA sponsors.