CPE Requirements for Licensure

CPAs must earn 40 hours of CPE every year between July 1 – June 30. This timeframe is called the continuing education period.

The 40 hours must include a minimum of:

8 hours in Accounting & Auditing
2 hours in Ethics
30 hours in Other
Every two years, one of the 4 total ethics hours needs to be in Michigan Specific Ethics.

Report your earned CPE to the state of Michigan by July 31 every other year as part of CPA license renewal.
CPAs in registered status do not need to earn and report CPE in order to renew their license.

Newly Licensed CPAs

Newly Licensed CPAs are exempt from CPE requirements for the first 12 months following their initial licensure. In the second year, and in subsequent years, they must complete 40 CPE hours as outlined above.

Visit the Licensure webpage for renewal guidance and best practices. Use the MICPA CPE Tracker to monitor your progress to earning and reporting goals.

TYPES OF CPE

At least 50 minutes of continuous instruction led by an instructor or discussion leader.

10-minute educational courses with a minimum of one learning objective.
Participant must complete an assessment.
Requires a 100% passing score to receive the .2 CPE credits.

At least 25 minutes of continuous instruction.
Requires 100% passing score on an assessment for credit.
Note: No more than 50% of total CPE hours can be from self-study.

(Teaching CPE)

Minimum of 50 minutes of continuous instruction where you are the presenter.

CPAs are responsible for ensuring their courses meet CPE requirements. The MICPA does not pre-approve courses and final approval rests with the Michigan Department of Licensing and Regulatory Affairs.
To qualify for CPE, courses must follow the National Association of State Boards of Accountancy (NASBA) guidelines. If the provider is NASBA-certified, the CPE is qualified. If not, refer to the administrative rules for group study qualifications.
Learn more here

Learn more about the different types and formats of CPE

How to Log CPE

Record CPE in the MICPA CPE Tracker and submit it to the Michigan Department of Licensing and Regulatory Affairs’ MiPLUS website for license renewal.

CPE Carryover:

You can carry over 40 hours to the next year.
With a maximum of 2 hours in Ethics and 8 hours in Accounting & Auditing.
You can only carry hours forward to a future continuing education year, not back to a previous year.

What Happens if I Don’t Meet CPE Requirements?

According to the Administrative Rules for Michigan, for every month that it takes to remove the deficiency, you are required to earn 4 penalty hours.
A licensee who does not earn sufficient qualifying hours during the continuing education period may be allowed to renew a license upon reporting 80 qualifying hours and an additional 4 hours of continuing education credit for each month of time needed to remove the deficiency.
The additional 4 hours of continuing education credit for each month of time needed to remove the deficiency shall not apply toward the qualifying hours of continuing education credit required in a continuing education period for the renewal of a license.

Repeating a Course for Credit

Continuing education hours shall not be granted for a program that has substantially the same content for which the applicant has already earned continuing education hours during the continuing education period.
While you cannot earn credit for the same course in the same continuing education year, you can take the same course if they are in different continuing education years.

CPE Audit & Record Keeping

Keep CPE records for at least 4 years in case of audit.
The State of Michigan determines whether CPE courses meet requirements.

How to Request a CPE Waiver

Learn more about the guidelines for filing a waiver request.

Send requests to:

Bureau of Professional Licensing

Attention: Accountancy P.O. Box 30670 Lansing, Michigan 48906

Helpful Links