CPE requirements for CPAs
Michigan CPA CPE Requirements
Checked against the NASBA Registry and the Michigan State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Michigan CPAs must complete 80 hours every two years, with at least 40 hours in each year. The requirement includes 4 hours of ethics every two years, and the course must be Michigan-specific. Self-study is capped at 40 hours. The reporting period ends on June 30, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 40 hrs
- Ethics
- 4 hrs
- every two years · Michigan-specific
- Self-study
- 40 of 80 hrs
- Period ends
- June 30
- every 2 years
- Carryover
- 40 hrs
How many CPE hours do Michigan CPAs need?
Michigan CPAs must complete 80 hours every two years, with at least 40 hours in each year.
Reporting period: 7/1 to 6/30 biennially.
NASBA Registry wording: 80 hours, with a minimum of 40 per year.
What is the Michigan ethics CPE requirement?
Michigan requires 4 hours of ethics every two years. Part of the requirement must cover Michigan-specific rules.
NASBA Registry wording: 4 hours, with a minimum of 2 per year 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy.
Does Michigan limit self-study CPE?
Michigan caps self-study at 40 of the 80 hours.
When is Michigan CPE due?
The reporting period ends on June 30, every 2 years.
License renewal: July 31 biennially.
There is no grace period.
Can Michigan CPAs carry over extra CPE hours?
Up to 40 excess hours may carry over to the next reporting period.
Source wording: 40 hours (8 accounting and auditing, 2 ethics).
Does Michigan require hours in particular subjects?
Subject-area requirements: 8 hours accounting and auditing per year.
NASBA Registry wording: 8 hours per year in Accounting and Auditing.
Are there other Michigan CPE limits?
- Instruction: 50% maximum (20 hours) per year.
- Self-Study: 50% maximum (20 hours) per year.
- Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.
What other Michigan CPE policies apply?
- 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.
Does Pacific CPE count toward Michigan CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Michigan accepts self-study for up to 40 of its 80 hours, so Pacific CPE courses can cover that portion of the requirement.
A general ethics course satisfies Michigan's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct. Michigan also requires 1 hour of MI-specific ethics, available through MICPA.
Sources
- NASBA Registry: Michigan CPE requirements · revised 11/9/2022
- Michigan State Board of Accountancy: CPE requirements · the board's own page
- Michigan State Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Michigan (revised 11/9/2022) and the Michigan State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.