Michigan

State Board Website:

Michigan State Board Website

License Renewal Deadline:

7/31 biennially

CPE Reporting Period:

7/1 to 6/30 biennially

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

40 hours

Ethics Requirements:

4 hours, with a minimum of 2 per year

1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy

Credit Limitations:

Instruction: 50% maximum (20 hours) per year.
Self-Study: 50% maximum (20 hours) 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.