MI CPA Renewal Requirements

The state of Michigan

  • Annual requirement of 40 hours (At least 8 hours must be in auditing and/or accounting. At least 2 hours must be in ethics.)
  • 80 hours each renewal period.
  • License renewal period every 2 years.

Your CPE requirements

Hours Subject
60 General [click here to see what qualifies]
Qualifying subjects include:
  • Accounting.
  • Auditing.
  • Management advisory services.
  • Information technology.
  • Mathematics, statistics, probability, and quantitative application to business.
  • Economics.
  • Finance.
  • Business law.
  • Business management.
  • Professional ethics for certified public accountants.
  • Taxation.
  • Financial advisory services.
  • Business valuations.
  • Any other subjects which contribute to the professional competency of a licensee
16 Auditing and Accounting [click here to see what qualifies]
Required to earn no less than 8 hours annually in auditing and accounting.
4 Ethics [click here to see what qualifies]
Ethics includes the study of the code of conduct, ethical reasoning, ethics enforcement, non-attest services, and independence.
# Total

Please note

  • Credit for a self-study program shall not be more than 50% of the minimum qualifying hours in any continuing education period.
  • Except for the next paragraph's restrictions, any hours in excess of the required 40 hours for each continuing education period may be carried over to the following continuing education period up to a maximum of 40 hours.

    A licensee applicant or licensee may not apply more than 8 hours of accounting carryover or auditing carryover, or both, to meet the minimum accounting requirements or auditing requirements, or both, of the following continuing education period.

  • 50 minutes of continuous instruction constitutes 1 qualifying hour. One half-credit of continuing education shall be granted for every additional 25 minutes of instruction, after the first hour of credit is earned.

Source

Michigan Board of Accountancy

P.O. Box 30018
Lansing, MI 48909

Phone: (517) 241-8205
Fax: (517) 373-2162
michigan.gov/accountancy


Share with friends

If you've found this site helpful, please pass us on. If you have any feedback, feel free to contact us at support@cpechecklist.com. Thanks and may your Debits equal your Credits!