Maintaining Your License

What you need to know, according to state law:

  • CPAs must earn or carry over 40 CPE hours every year (July 1 through June 30) and may be subject to a fine if there is a shortage of hours
  • At least eight hours of each 40-hour requirement must be accounting and auditing, and two hours must be ethics

  • At least one of the four hours of ethics for a two-year reporting period must be in state-specific ethics (Learn More)
  • No more than 50 percent of this requirement can be self-study or instruction hours
  • If you earn more than 40 hours of CPE in a year, you can carryover those credits to the following year—up to a maximum of 40 hours. Be aware that carryover CPE cannot include more than eight Accounting and Auditing hours and two Ethics hours.

  • CPAs must report two years of CPE at the end of the second year
  • 50 minutes of uninterrupted instruction produces one CPE credit. After finishing a single 50-minute session, you can earn half credits for every uninterrupted 25-minute session you complete.

Visit the Department of Licensing and Regulatory Affairs

 online or contact them at 517.241.0199 for more information.

Remember: CPAs are now required to report the number of CPE credit hours obtained for each required area as well as a list of course sponsors, course titles and course dates from which the licensee received the credit. The inclusion of CPE course dates in this additional reporting has the effect of reinvigorating the 40-hour-per-year requirement, providing the department a means to enforce this aspect of the law.

More Questions About Licensing?

Check the 40 for Sure! FAQ and get all the information you need to maintain your license.

View the FAQ

View Licensing Resources