Michigan CPE Requirements
/The Michigan Board of Accountancy CPE requirements are noted below.
What is the Michigan License Renewal Deadline?
Related Courses
Every other year, on July 1
What is the Michigan CPE Reporting Period?
Every other year on odd-numbered years, from July 1 to June 30
What are the Michigan CPE Requirements?
80 hours of CPE are required every two years.
A minimum of 40 hours of CPE is required each year.
A minimum of eight hours of CPE in accounting and auditing are required each year, of which no more than half can be from self-study or nano-learning programs.
A maximum of 20 hours of CPE per year can be from self-study and/or nano learning.
The credit for service as a lecturer is equal to three times the number of actual hours of the lecture.
Up to 40 hours earned in excess of 40 hours in a year can be carried forward into the following year. A total of eight accounting and auditing hours can be carried forward in this manner, as can two hours of ethics.
What is the Michigan Ethics Requirement?
Four hours of ethics is required every two years, with at least two hours in each year. This must include one hour of Michigan Statutes and Administrative Rules that apply to public accountancy.
Note: AccountingTools does not provide training in the one required hour of Michigan Statutes and Administrative Rules, since the provision of this training is restricted by the Board.
What Areas of Study are Allowed for Michigan CPAs?
Subjects qualifying for CPE include any of the following: (a) accounting; (b) auditing; (c) management advisory services; (d) information technology; (e) mathematics, statistics, probability, and quantitative application to business; (f) economics; (g) finance; (h) business law; (i) business management; (j) professional ethics for certified public accountants; (k) taxation; (l) financial advisory services; (m) business valuations; and (n) any other subjects which contribute to the professional competency of a licensee and for which the responsibility for compliance rests solely with the licensee.
Allowable Michigan Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Michigan CPE Reciprocity
A non-resident licensee seeking renewal of an annual permit in Michigan shall be deemed to have met its CPE requirements by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal office is located.
Michigan CPE Rule Reference
Accountancy Administrative Rules, Part 3
Michigan Board of Accountancy Address
P.O. Box 30670
Lansing, MI 48909
Phone: 517-241-0199
www.michigan.gov/accountancy