Michigan CPE Requirements

BOARD INFORMATION FOR REFERRALS:

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

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MICHIGAN? YES!

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.

LICENSE RENEWAL INFORMATION:

• 80 hours every 2 years.
• Minimum of 40 hours per CPE year (07.01 to 6.30)
• 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 minimum of 2 hours in the subject of ethics annually.
• 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.

LICENSE EXPIRATION INFORMATION:

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

CPE COMPLETION DUE BY:

• CPE must me completed by 6/30 annually.

SELF STUDY CREDIT HOURS:

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 from self-study and/or nano learning programs or a combination of both.

CARRY OVER:

Contact the Board of Accountancy listed above for clarification.

ACCEPTABLE AREAS OF STUDY:

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.

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 4.2.2024