Michigan

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: A maximum of 50% (20 hours) per year is allowed for instruction credits.

Self-Study: A maximum of 50% (20 hours) per year is allowed for self-study credits.

Blended Learning: Blended learning credit is accepted if the credit amount complies with the current rounding rules.

Other Subject Area Requirements:

8 hours per year in Accounting and Auditing

Other State Policies:

Carryover: A maximum of 40 hours earned in excess of the 40-hour per year requirement may be carried forward into the following year. Additionally, a maximum of 8 hours in accounting and auditing and 2 hours in ethics per year can be carried forward into the following year.

Exemption: A non-resident licensee may meet Michigan’s CPE requirements by fulfilling the CPE requirements of his/her principal place of business. If the principal place of business does not have CPE requirements, the licensee must meet Michigan’s requirements.

Accepted Programs: Michigan accepts CPE credits for programs offered by NASBA sponsors.