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
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.
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.
(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.