Michigan CPAs complete 80 hours of continuing professional education (CPE) every two years with a minimum of 40 hours annually. The state enforces specific subject requirements: 8 hours in accounting and auditing plus 4 hours of ethics each biennial cycle. Licenses renew every two years on July 31.
General requirements
The CPE reporting period runs from July 1 through June 30. You must complete a minimum of 40 hours each year, totaling 80 hours over the two-year renewal cycle.
Initial license holders get a break—no CPE required for the first 12 months following original licensure.
Subject area requirements
Eight hours per year must cover accounting and auditing subjects. That’s 16 hours total over your two-year renewal period.
Ethics requirements
Michigan requires 4 hours of professional ethics every two years, with a minimum of 2 hours each year. One hour of the four total ethics hours must cover Michigan Statutes and Administrative Rules applicable to public accountancy.
The content for this Michigan-specific hour comes from a statewide professional CPE association approved by the Department. Currently, the Michigan Association of CPAs (MICPA) creates this required course content.
Credit limitations
Michigan caps certain credit types:
- Instruction: 50% maximum per year (20 hours). You earn three times presentation hours as credit. Repeating instruction within the same year generates no credit.
- Self-study: 50% maximum per year (20 hours).
- Blended learning: Accepted if credit amount falls within current rounding rules.
Credit calculation
Partial credit rules vary by program type:
- Group programs and blended learning: Minimum 1 hour required. After completing the first full hour, earn credit in one-fifth or one-half hour increments.
- Self-study programs: Minimum one-half credit initially. After the first half hour, earn credit in one-fifth or one-half hour increments.
- Nano learning: Earned at one-fifth credit hour.
- University or college courses: 1 semester hour equals 15 CPE hours. Non-credit courses earn 1 CPE hour per classroom hour.
Carryover
Earned more than 40 hours in a year? You can carry forward excess credits—but with limits.
- Maximum 40 total hours carryover to the following year
- Maximum 8 hours of accounting and auditing credits carryover
- Maximum 2 hours of ethics credits carryover per year
Important limitation: carryover hours move forward to future years only, never backward to previous reporting periods.
Non-resident CPAs
Non-resident licensees meet Michigan's CPE requirements by completing the CPE requirements of their principal place of business. But if that state has no CPE requirements, Michigan's requirements apply.
Acceptable CPE providers
Michigan accepts CPE credits from programs offered by NASBA National Registry sponsors. No pre-approval process required. Verify provider registration before enrolling.
Renewal process
Biennial renewal occurs every July 31. The Department emails renewal notifications 90 days before your renewal due date. It’s your responsibility to renew on time—failure to receive the email doesn’t exempt you from the deadline.
All renewals happen online through www.michigan.gov/MiPlus using a credit or debit card (Visa, MasterCard, or Discover).
You don’t submit CPE proof during renewal. Optional: provide your MICPA CPE Tracker code. The Department conducts random audits after renewal periods. If selected, you’ll receive notification to submit either all CPE documentation or your MICPA tracker number for review.