Michigan CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Michigan requires 80 hours of continuing professional education per biennial cycle, which runs July 1 through June 30. Unlike most states, Michigan enforces a firm 40-hour annual minimum. Each year must include at least 8 hours in accounting and auditing and at least 2 hours in ethics.
A unique Michigan requirement is the 1-hour course on Michigan Statutes and Administrative Rules applicable to public accountancy. This course is exclusively provided by the Michigan Society of CPAs (MICPA) — no other provider is approved. The course must be completed once per biennial period.
Self-study and instruction credit are each limited to 50% of annual hours (20 hours per year). Some carry-over is allowed within the biennial period: up to 40 excess general hours, 8 accounting/auditing hours, and 2 ethics hours may carry forward from one year to the next. License renewal occurs biennially on July 31.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting and Auditing | 8 | Every renewal | 8 hours per year in Accounting and Auditing (16 hours per biennial period). Maximum of 8 hours of accounting/auditing may be carried forward into the following year. |
| Ethics | 4 | Every renewal | 4 hours per biennial period, with a minimum of 2 hours per year. Maximum of 2 hours of ethics per year can be carried into the following year. |
| Michigan-Specific Ethics | 1 | Every renewal | 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy, required every two-year reporting period. At this time, the ONLY provider approved to present this course is the Michigan Society of CPAs (MICPA). |
Exemptions
- Non-Resident Licensee — A non-resident licensee may meet Michigan's CPE requirements by meeting the CPE requirements of his/her principal place of business.Must hold an active license in the state of principal place of businessMust meet all CPE requirements of that state
- First-Year Licensee — A licensee is not required to meet the continuing education requirements for a period of 12 months beginning on the date of original licensure.
How You Can Complete Your CE
Provider Requirements
Michigan accepts CPE credits for programs offered by NASBA National Registry sponsors. The 1-hour Michigan-specific ethics course is exclusively provided by the Michigan Society of CPAs (MICPA).
Tips for Michigan CPAs
- Register early for the MICPA Michigan-specific ethics course — it is the only approved provider, and sessions can fill up before the deadline.
- Self-study is capped at 20 hours per year (50% of the annual minimum). Plan a mix of live and self-study to stay compliant.
- The annual minimum is strictly enforced at 40 hours. You cannot backload all 80 hours into one year of the biennial period.
- First-year licensees are exempt from CPE for 12 months from the date of original licensure.