Michigan CPA CPE Requirements

How to reach the regulator directly.

Michigan State Board of Accountancy
Department of Licensing and Regulatory Affairs
Mailing Address: P.O. Box 30018, Lansing, MI 48909
Street Address: 2501 Woodlake Circle, Okemos, MI 48864

Tel: (517) 241-9288
Fax: (517) 373-1044

Email: bplhelp@michigan.gov

The regulator's own published rules and related resources.

Michigan State Board of Accountancy

The total continuing education hours required.

40 hours annually.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Accounting & Auditing:

A licensee shall earn not fewer than 8 of the minimum qualifying hours annually in auditing & accounting.

Professional Ethics:

A licensee shall earn not fewer than 2 of the minimum qualifying hours annually in professional ethics.

• Note From CeriFi: The Board has informed CeriFi that while general ethics as well as Michigan-specific Ethics courses are acceptable to meet this requirement, courses which have topics about another state's rules and regulations are not acceptable. Refer to "General Characteristics of Accredited Education" below for more information on acceptable ethics topics.

Michigan Statutes and Administrative Rules (MI-Specific) Ethics:

Effective June 17, 2018: Effective for 2-year reporting periods ending June 30, 2019 and after: Currently, Michigan CPAs are required to earn two hours of Ethics annually, with a total of four hours in every two-year reporting period. Going forward, one of those four hours is now required to be Michigan-Specific – covering the state’s laws and rules that apply to public accountancy. Refer to "General Characteristics of Accredited Education" below for more details.

• April 23, 2018: Note from CeriFi: As of today, the MICPA will be the sole provider of the 1 credit MI-Specific ethics course to the public.

How the reporting cycle is structured.

July 1 - June 30.

"Continuing education period" means all or part of a year beginning July 1 and ending June 30.

Reporting is done biennially in odd-numbered years.

When a reporting cycle begins.

July 1.

How completed credits are reported to the regulator.

An applicant for renewal shall submit the required fee and a completed application on a form provided by the department.

Submission of an application for renewal constitutes the applicant’s certification of compliance with the requirements of this rule. Both of the following apply:

1. An applicant shall retain documentation required by R 338.5215 as proof of satisfying the requirements under this rule for 4 years from the date of applying for license renewal.
2. A licensee is subject to audit under this part and may be required to submit the documentation as described by R 338.5215 upon request of the department.

The renewal or reporting deadline.

July 31, of odd-numbered years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

CPE Audit Documentation:

Effective January 10, 2019: If audited [for attendance in a group progam], a licensee shall submit a copy of a letter or certificate of completion showing the licensee’s name, total continuing education hours earned, sponsor name and contact information, course title, course field of study, date offered or completed, and type of instruction or delivery method used.

Effective January 10, 2019: If audited [for a teaching/instruction activity], the licensee shall submit a copy of the confirmation letter provided by the program sponsor or the institution verifying the licensee’s name, number of hours of classroom work or hours spent conducting the group program, course title, course field of study, and dates of the presentation or instruction.

Effective January 10, 2019: If audited [for an individual self-study program], the licensee shall submit a copy of a letter or certificate of completion provided by the program sponsor verifying the licensee’s name, number of continuing education hours earned, sponsor name and contact information, course title, course field of study, date completed, and type of instruction or delivery method used.

Effective January 10, 2019: If audited [for an individual nano-learning program], the licensee shall submit a copy of a letter or certificate of completion provided by the program sponsor verifying the licensee’s name, number of continuing education hours earned, sponsor name and contact information, course title, course field of study, date completed, and type of instruction or delivery method used.

Effective January 10, 2019: If audited [for a professional ethics course], the licensee shall submit a copy of a letter or certificate of completion provided by the program sponsor verifying the licensee’s name, number of continuing education hours earned, sponsor name and contact information, course title, course field of study, date completed, and type of instruction or delivery method used.

Effective January 10, 2019: If audited [for a MI-Specific statutes and rules course], the licensee shall submit a copy of a letter or certificate of completion provided by the program sponsor verifying the licensee’s name, number of continuing education hours earned, sponsor name and contact information, course title, course field of study, date completed, and type of instruction or delivery method used.

Effective January 10, 2019: If audited [for passing a noncredit academic course], the licensee shall submit a letter from the institution confirming the name and course number of the course completed, number of classroom hours attended, and the date of satisfactory course completion.

Effective January 10, 2019: If audited [for passing a for-credit academic course], the licensee shall submit a copy of an official transcript or a letter from the institution confirming the name and course number of the course completed, credit hours earned, and date of satisfactory course completion.

Penalty Hours:

A licensee who does not earn sufficient qualifying hours during the continuing education period may be allowed to renew a license upon reporting 80 qualifying hours and an additional 4 hours of continuing education credit for each month of time needed to remove the deficiency. The additional 4 hours of continuing education credit for each month of time needed to remove the deficiency shall not apply toward the qualifying hours of continuing education credit required in a continuing education period for the renewal of a license.

The department may waive the requirement for additional hours upon a showing by the licensee that the additional hours would present an undue hardship on the licensee.

• Note from CeriFi: If you have a MI status report and are deficient as of the end of the biennial CPE period, you (or your firm administrator) can add an extension to your MI status report. For each month you extend the compliance period, your MI status report will add an additional 4 hours to the total requirement (based on the rule above).
• Note from MI Board: June 2015: If a licensee is deficient with regard to any CPE requirements needed for renewal, the licensee should make up the deficiency as soon as possible. Licensees should not report their CPE and renew their license until they complete the full CPE requirements. Licensees will have to complete the missing credits plus complete 4 additional penalty hours for each month that the licensee requires to make up the deficiency. It is not necessary for the licensee to contact the Board if they are deficient, but should strive to make up the deficiency(s) and penalty credits as soon as possible. Also, note that penalty credits cannot be used (or carried forward) and counted toward the next CPE reporting period.
  • Example: On June 30, 2019, licensee is deficient by 4 A&A credits. Licensee should earn the missing 4 A&A credits, plus 4 additional penalty credits, as soon as possible. If the licensee can earn these 8 credits in July 2019, then he/she should report the 84 CPE credits (80 required + 4 penalty) and renew his/her license before July 31, 2019. Licensee cannot apply the 4 penalty credits in the next CPE period.

Reduced or prorated requirements for a first renewal.

The department shall deem a person granted an original certificate of certified public accountant to have complied with all continuing education requirements through the continuing education period ending June 30 of the year in which the certificate was granted.

Rules for professionals licensed elsewhere.

CPE Reciprocity:

Effective January 10, 2019: An applicant for renewal who is a nonresident is considered to have met the requirements under this part if he or she satisfies all of the following requirements:

1. Submits the required fee and a completed application on a form provided by the department.
2. The state in which his or her principal place of business is located requires continuing education for renewal of that state’s accountancy license.
3. Has met the continuing education requirements of the state in which his or her principal place of business is located.

Effective January 10, 2019: If audited, the applicant shall provide a copy of the license that was renewed by the state in which his or her principal place of business is located.

Who may be excused from all or part of this requirement.

CPAs not in public practice are exempt from the CPE requirements.

The Board may make exceptions to the CPE requirements for reasons of health, military service, or other good cause.

A request for a continuing education waiver must be received by the department before the expiration date of the license.

Relicensure:

Effective January 10, 2019: An applicant for relicensure whose license has lapsed for less than 3 years after the expiration date of the last license may be relicensed if the applicant satisfies both of the following requirements:

1. Submits the required fee and a completed application on a form provided by the department.
2. Submits proof to the department of the completion of 40 hours of continuing education within the 12 months immediately preceding the date of application. The 40 hours must comply with all the following requirements:
   1. Meet the Board continuing education requirements.
   2. Eight of the 40 hours are in auditing and accounting.
   3. Two of the 40 hours are in professional ethics.
   4. One of the 2 hours of professional ethics are in Michigan statutes and administrative rules applicable to public accountancy.

Effective January 10, 2019: An applicant whose license has been lapsed for 3 or more years after the expiration date of the last license may be relicensed if the applicant satisfies all of the following requirements:

1. Submits the required fee and a completed application on a form provided by the department.
2. Establishes that he or she holds a valid and unrevoked certificate as a certified public accountant (that was issued pursuant to section 725 or 726 of the act, MCL 339.725 or 339.726).
3. Updated May 5, 2021: Submits proof to the department of the completion of 40 hours of continuing education within the 12 months immediately preceding the date of filing the relicensure application. However, if the contineuing education hours submitted with the application are deficient, the applicant has 1 year from the date of filing the application to provide proof of completing the deficient hours. The 40 hours must comply with all the following requirements:
   1. Meet the Board continuing education requirements.
   2. Eight of the 40 hours are in auditing and accounting.
   3. Two of the 40 hours are in professional ethics.
   4. One of the 2 hours of professional ethics are in Michigan statutes and administrative rules applicable to public accountancy.

Updated May 5, 2021: The continuing education hours required for the continuing education period of the year in which the license is granted under this rule are prorated starting with the month following the date of relicensure. The department shall not calculate the period of a lapsed license based on a current or lapsed registration. A registrant whose license has lapsed for less than 3 years shall satisfy the requirements under subrule (1) of this rule. A registrant whose license has lapsed for 3 years or more shall satisfy the requirements under subrule (2) of this rule.

Whether unused credits can apply to the next period.

Updated June 17, 2018; Updated January 10, 2019: A licensee who earns more than the required 40 hours of continuing education in a year may carry over those excess hours to the next year, but not to any subsequent year, subject to all of the following:

1. The maximum number of excess hours a licensee may carry over into the next year is 40 hours.
2. A licensee may not carry over more than 8 hours to meet the minimum accounting & auditing education requirements for the next year.
3. A licensee may not carry over more than 2 hours to meet the minimum professional ethics requirement for the next year.
4. A licensee may not carry over more than 1 hour of education in public accountancy [MI-Specific Ethics] to meet the minimum ethics requirements for the next license cycle.

• NOTE: July 13, 2011: CeriFi has confirmed with the MI Board that when licensees have more than 8 hours of accounting/auditing or 2 hours of professional ethics that are available for carryover, the extra hours can be carried over as "other" credits right up to the 40-hour maximum.

Carryover credit maintains its "format" characteristics.

• Example: Self-study carried to the subsequent period would be counted against the credit cap on self-study in that period.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

May 5, 2021: The MI Board has updated its CPE rules. Changes include:

• Removal of the 1-credit professional ethics and 4-credit A&A limitations on self-study/nano-learning (refer to 'Credit for Self-Study Education' section above).
• Removal of the 1-credit professional ethics and 4-credit A&A limitations on teaching/instruction (refer to 'Credit for Teaching and Repeat Credit' section above).
• Updates to the CPE requirements for reinstatement after a license lapse (refer to 'Exemptions' section above).

March 2020: Update Related to COVID-19: Given the current national emergency related to COVID-19, now through the end of the education cycle on June 30, 2020, the MI Board will recognize CPE that is taken through all electronic means, including webinars, self-study, elearning, etc. relative to fulfillment of CPA license renewal requirements for accounting and auditing (A&A), ethics (including MI-specific ethics), and general education hours.

• Note from CeriFi: As a result of the information above, all self-study credit caps have been removed from the MI status reports for the period ending June 30, 2020.

Effective January 10, 2019: The Michigan Board has updated its rule. Changes are effective for annual periods beginning 7/1/2018. Changes include:

1. Adoption of 2016 NASBA Standards credit increments of 0.5 and 0.2 credits after delivery type minimums are met (Group program minimum = 1.0 credit; self-study minimum = 0.5 credit; nano-learning = 0.2 credit only).
2. New nano-learning delivery type (0.2 credit) based on 2016 NASBA Standards.
3. Revised/Clarified Limitations for teaching and self-study/nano-learning activities:
   1. Self-Study/Nano-Learning: (Revised) A maximum of 20 hours may be earned in self-study and nano-learning combined during each continuing education period.
   2. Self-Study/Nano-Learning: (Clarified) A maximum of 4 hours of A&A may be earned in self-study and nano-learning combined during each continuing education period.
   3. Self-Study/Nano-Learning: (Clarified) A maximum of 1 hour of professional ethics may be earned in self-study and nano-learning combined during each continuing education period.
   4. Teaching: (Unchanged): A maximum of 20 credits in teaching may be earned during each education period.
   5. Teaching: (Clarified) A maximum of 4 hours of A&A may be earned in teaching during each continuing education period.
   6. Teaching: (Clarified) A maximum of 1 hour of professional ethics may be earned in teaching during each continuing education period.
4. Credit no longer given for "preparation" time for teaching/instruction. Credit is only given for the actual continuous teaching/instruction activity.
5. New description of the MI-Specific Ethics course requirements.
6. New description of acceptable professional ethics subjects.
7. Relicensure requirements have been updated.
8. Refer to paragraphs above preceded by January 10, 2019 for other lesser significant updates.

Breakdown of Specific Requirements:

Michigan-Specific Ethics:

Effective June 17, 2018: Effective for 2-year reporting periods ending June 30, 2019 and after: To better serve the public trust and ensure the highest ethical standards in Michigan, all licensed CPAs in the state are now required to complete one hour of Michigan-Specific Ethics by June 30, 2019 in order to renew their license. Currently, Michigan CPAs are required to earn two hours of Ethics annually, with a total of four hours in every two-year reporting period. Going forward, one of those four hours is now required to be Michigan-Specific – covering the state's laws and rules that apply to public accountancy – and provided by a statewide professional association. The Department of Licensing & Regulatory Affairs (LARA), selected the Michigan Association of Certified Public Accountants (MICPA) for this responsibility.

Requirements for Non-Residents:

CPE Reciprocity:

Effective June 17, 2018: A nonresident licensee who is applying for renewal of their license is considered to have met the continuing education requirements for Michigan if he or she meets the continuing education requirements for renewal of an individual license in the state in which their principal place of business is located.

Effective June 17, 2018: If the state in which a nonresident licensee’s principal place of business is located does not have continuing education requirements, the nonresident licensee must comply with all of Michigan’s continuing education requirements for renewal of a Michigan license. Upon request, a nonresident licensee must provide proof acceptable to the department, from the state board or other licensing authority in which their principal place of business is located, that the nonresident licensee meets the continuing education requirements for license renewal in that licensing jurisdiction.

Carryover Credit:

Updated June 17, 2018: CPAs who have earned more than 40 hours of continuing education in a year may carry over the excess hours to the next year, with the following limitations: carry-over cannot exceed 40 hours total; or exceed eight hours in auditing & accounting, two hours in professional ethics, or one hour in Michigan-Specific ethics (refer to "Breakdown of Specific Requirements," "Michigan-Specific Ethics" above).

Effective October 29, 2003:

• A revision on the method for measuring CPE credits: The Board will allow one-half-credit of continuing education for every 25 minutes of instruction, after the first hour of credit is earned.
• For those applying for a license through reciprocity or through reentry from 'Registered Only' status: The Board approved a requirement that 2 of the 40 required CPE hours be in ethics during a licensee's reporting period.