Michigan

Date of Last Revision:    11/9/2022

License Renewal Date
7/31 biennially

CPE Reporting Period
7/1 to 6/30 biennially

General Requirement
80 hours, with a minimum of 40 per year

Ethics Requirement
4 hours, with a minimum of 2 per year

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

Other Subject Area Requirements
8 hours per year in Accounting and Auditing

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.

Credit Calculation

• Instruction: Credit is equal to three times presentation. No credit for repeat instruction within the same year.
• Partial Credit:
  • Group programs and blended learning programs must be a minimum of one (1) hour, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned.
  • Self study programs must be a minimum of one-half credit initially, but credit may be earned in one-fifth or one-half hour increments after the first half hour is earned.
  • Nano learning is earned at one-fifth credit hour.
• University/College: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours; non credit courses - each classroom hour will equal one qualifying hour.

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 National Registry sponsors.