License Renewal Date
7/31 biennially on odd years
CPE Reporting Period
7/1 to 6/30 biennially on odd years
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, 4 hours Accounting and Auditing per year, 1 hour Ethics per year.
- Self-Study: 50% maximum (20 hours) per year, 4 hours Accounting and Auditing per year, 1 hour Ethics 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.
Contact Info
Bureau of Professional Licensing (BPL)
Dept. of Licensing and Regulatory Affairs
P.O. Box 30670
Lansing, MI 48909
Phone: 517-241-0199
Fax: 517-241-9416
Email: bplhelp@michigan.gov
Website: https://www.michigan.gov/lara/0,4601,7-154-89334_72600_72602_72731_72855—,00.html