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The Michigan Department of Licensing and Regulatory Affairs (LARA) has announced that Gov. Rick Snyder signed into law new legislation addressing Firm Mobility, CPE Reciprocity, CPE Carryover, a new State Specific Ethics requirement and other changes.

View the State Statute


Excerpt from LARA notice on Public Act 81 of 2018 (Dated April 2, 2018):

Requires that - of the 4 hours of CPE in the area of professional ethics that are required in a 2-year license cycle - at least 1 hour must cover the laws and rules of this state (meaning specific to the State of Michigan) that apply to public accountancy.

The content for this hour of CPE is required to be created by a statewide professional CPA association approved by LARA (MICPA). 

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The Department of Licensing and Regulatory Affairs (LARA) and the Michigan State Board of Accountancy recognized a growing concern that Michigan’s CPA licensees may need a better understanding of the Accountancy Act and Administrative Rules in Michigan. In working with LARA, the MICPA took on the responsibility to serve as the content creator for a new course, Michigan Specific Ethics, to increase the awareness of licensees of their statutory requirements. The do’s and don’ts of licensure can end up costing licensee’s money, credibility and ultimately, the ability to practice.

Note: This course is not in addition to the current annual requirement of 2 Ethics CPE hours, rather included in the total of 4 Ethics hours that must be submitted for re-licensure every 2 years. 

EX: A licensee will now be required to submit 3 hours of general Ethics credit and 1 hour of Michigan Specific Ethics for relicensure.


Course description: What you don’t know, can hurt you. From obtaining a firm license or figuring out what’s qualifying CPE, to the Bureau of Professional Licensing’s actions against CPAs that don’t comply- we explore case studies in Michigan’s Accountancy law and Administrative Rule.

The course will be available in-person at most MICPA CPE conferences, as a webinar, and even as an self-study option.  All current offerings can be found at: http://micpa.org/miethics.

Contact Information



MICPA Ethics Task Force:

MICPA Government Relations Department:

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