Michigan CPA CPE Requirements (2026): 80 Hours Every 2 Years

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

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 business

  Must 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

Michigan CPE Rules & Limits

Details specific to Michigan that generic CE guides tend to miss:

• Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — Up to 40 excess general hours may be carried forward to the following year. Maximum 8 hours of accounting/auditing may carry forward. Maximum 2 hours of ethics may carry forward per year. Carryover is within the biennial period only (year to year).
• Self-study and instruction are each limited to 50% maximum (20 hours) per year.
• Instruction credit is equal to three times presentation time. No credit for repeat instruction within the same year.
• University/college courses: one academic hour equals 15 CPE hours; non-credit courses count each classroom hour as one qualifying hour.
• Nano learning is accepted in one-fifth credit hour increments.
• CPAs must retain CPE documentation for 4 years after each reporting deadline.
• License renewal occurs biennially on July 31 based on year of licensure.
• The CPE reporting period runs July 1 to June 30 each year.
• Blended learning is accepted if within current rounding rules.

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.

Sources

CPA Requirements in Nearby States

Other Professions in Michigan

All CPA CPE Requirements by State

Open any other state's CPA CPE requirements, or see the full CPA CPE hub to compare every state in one table.