Michigan CPE Requirements

Michigan CPE Requirements


Michigan Board of Accountancy
Board of Professional Licensing
PO Box 30670
Lansing, Michigan 48909
General Phone: (517) 241-9288
Licensing Dept Phone: (517) 373-8068
Website: www.michigan.gov/accountancy


The Michigan board does not require sponsors or courses to be registered and has no formal registration requirements. However, the state will accept courses from sponsors registered with NASBA. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Michigan without any problems.


  • 80 hours every 2 years.
  • Minimum of 40 hours per year.
  • A maximum of 20 continuing education hours per year may be earned via self-study and/or nano-learning programs.*
  • A minimum of 8 hours in the subjects of auditing and accounting each year - a maximum of 4 continuing education hours in A&A may be earned via self-study and/or nano-learning programs.*
  • A minimum of 2 hours in the subject of ethics annually - a maximum of 1 continuing education hour in the study of ethics may be earned via self-study and/or nano-learning programs.*
  • Of the total 4 hours of CE in the area of ethics that are required in a 2-year license cycle, at least 1 hour must cover the laws and rules of Michigan that apply to public accountancy. The content for this hour is required to be created by a statewide professional CPE association approved by the department.
    At this time, the ONLY provider licensed / approved to present the 1 hour course is the MI Society of CPAs (MICPA). We do not have a course that meets this specific need.
  • See the notes below related specifically to the self-study limitation for each individual CPE requirement and how it applies to the carryover allowance.


  • Biennially on 7/31 of odd / even years based on year of licensure.


  • CPE must me completed by 6/30 annually.


Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Michigan recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 50% (or 20 hours/year) maximum – all individual subject area CPE requirements are also subject to the 50% annual maximum.

(in effect; of the 8 hours A&A required annually, a maximum 4 can be obtained from self-study and/or nano learning programs also of the 2 hours of ethics required annually, a maximum of 1 hour can be obtained from self-study and/or nano learning programs).


The rules allow a licensee who has earned more than 40 hours of CE in ayear to carry over the excess hours to the next year, as long as the hours carried over to the next year do not exceed 40 hours in total and do not exceed 8 hours of CE in auditing and accounting, 2 hours of CE in professional ethics, or 1 hour of CE in public accountancy laws and regulations. (Note: All individual annual CPE requirements are subject to the 50% maximum self-study/nano learning programs limitiations.)If you have any questions, please contact your Board for clarification.


Accounting, Auditing, Management Advisory Services, Information Technology, Mathematics / Statistics / Probability/ Quantitative Application to Business, Economics, Finance, Business Law, Business Management, Professional Ethics for CPAs, Taxation, Financial Advisory Services, Business Valuations. Any other subjects which contribute to the professional competency of a license and for which the responsibility for compliance rests solely with the licensee.

* A Nano Learning program is a tutorial program designed to permit a participant to learn a given subject in a ten-minute time frame through the use of electronic media and without interaction with a real time instructor. A Nano Learning program differs from a self-study program in that it is typically focused on a single learning objective and can not be paper based. A Nano Learning program is not a group program. Nano Learning is not a substitute for comprehensive programs addressing complex issues. Credit for nano-learning programs shall be awarded as 15 credit (0.2 credit) and cannot be combined with another nano-learning course. Contact the MI Board listed above for more information.

NASBA FIELD OF STUDY SYNOPSIS: All NASBA Fields of Study can be equated to a field of study defined by the Board rules and regulations. Therefore all areas of study listed on PES completion certificates should be able to be reported.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 07.13.2021.