Michigan CPE Requirements Guide for CPAs

Michigan CPAs, or certified public accountants, renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Michigan Board of Accountancy (LARA – Bureau of Professional Licensing). Continuing education is a required component of Michigan CPA license renewal.

Michigan’s CPE framework combines a biennial renewal cycle with annual minimum requirements. Licensees must complete required subject-matter hours within each annual reporting period.

This page provides general educational information to help CPAs understand how Michigan determines CPA CPE requirements for license renewal, including annual minimums, ethics requirements, carryover rules, self-study limitations, and how these align with broader standards like those from the AICPA and information found on michigan.gov.

Michigan CPA Biennial CPE Requirements at a Glance

All Michigan CPAs renewing an active license must complete 80 hours of CPE every two years, with specific annual minimums.

The chart below summarizes the core CPE requirements:

License Renewal Date & CPE Reporting Period

Michigan CPA licenses renew biennially on July 31.

However, CPE is measured using annual continuing education periods, which run:

July 1 – June 30

All required CPE hours for a given annual period must be completed by June 30 preceding the July 31 renewal date.

Unlike some states that allow averaging across two years, Michigan requires completion of minimum hours during each annual period.

Michigan CPA Continuing Education Requirements for License Renewal

For an active Michigan CPA license renewal, the Board requires:

• 80 total CPE hours completed during the two-year renewal cycle
  
• 40 hours completed in each annual period
  
• 8 hours of Accounting & Auditing per year
  
• 2 hours of ethics per year

The 40-hour annual minimum cannot be satisfied by completing all 80 hours in a single year.

Annual Minimum CPE Requirements

Michigan requires licensees to complete:

• At least 40 hours of CPE during each July 1 – June 30 period

This annual structure means CPAs must plan continuing education evenly across the renewal cycle.

Accounting & Auditing Requirement

Michigan requires:

• 8 hours of Accounting & Auditing CPE each year

These hours count toward the 40-hour annual minimum.

Michigan CPA Ethics Requirement

Michigan requires:

• 2 hours of ethics education per year
  
• 4 total ethics hours per two-year renewal cycle

Ethics hours must be completed within each annual reporting period.

Michigan-Specific Ethics Requirement

Within the total 4 ethics hours required over two years:

• At least 1 hour must cover Michigan statutes and administrative rules

This Michigan-specific content must address state law and regulatory requirements governing the practice of public accountancy in the State of Michigan, often guided by resources from MICPA.

Self-Study Continuing Education Limit

Michigan limits the amount of CPE that may be completed through self-study formats.

Licensees may complete:

• No more than 20 hours per year (50% of the annual requirement) via self-study

The remaining hours must be completed in formats permitted under Michigan’s continuing education rules.

Licensees are responsible for maintaining documentation sufficient to demonstrate compliance if selected for audit.

Carryover of Excess CPE Hours

Michigan permits carryover of excess continuing education hours to the next annual reporting period, subject to limits.

Licensees may carry forward:

• Up to 40 total hours
  
• Maximum 8 Accounting & Auditing hours
  
• Maximum 2 ethics hours

Carryover applies to the next year's continuing education period.

First Renewal / Newly Licensed CPAs

A licensee is not required to complete CPE during the 12-month period immediately following initial licensure.

After that initial 12-month period, the standard annual and biennial requirements apply.

Nonresident CPAs

A nonresident Michigan CPA may be considered compliant if they meet the continuing education requirements of the state in which their principal place of business is located, provided that state has CPE requirements.

CPE Reporting & Audit

Michigan does not require submission of CPE documentation at the time of renewal. Licensees certify completion during the renewal process.

However, LARA may conduct audits after renewal. If selected, licensees must provide documentation demonstrating compliance with all CPE requirements.

Michigan CPA CPE Courses: What to Know

Michigan permits continuing education to be completed in various formats, including self-study and nano learning, provided the education meets applicable content, participation, and documentation standards.

Licensees are responsible for:

• Ensuring courses meet Michigan requirements
  
• Properly classifying subject matter (e.g., A&A, ethics)
  
• Maintaining completion records in case of audit

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within self-study continuing education when completed and reported in accordance with Michigan’s rules.

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice. CPAs remain responsible for:

• Determining which requirements apply to their license
  
• Properly classifying completed self-study CPE
  
• Maintaining documentation in case of audit

Michigan Board of Accountancy License Renewal

The Michigan Board of Accountancy, based in Lansing under the Department of Licensing and Regulatory Affairs (LARA), is the sole authority on Michigan CPA license renewal and CPE compliance.

Renewal requires certification of completed continuing education. The Board retains final authority on acceptance of individual courses and compliance determinations.