2 hours of ethics CPE, annually, for CPAs licensed in Michigan.
| Ethics hours required | 2 |
|---|---|
| Reporting cycle | Annually |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Two hours of ethics CPE each year. Michigan generally accepts Registry sponsors.
Four hours in each two-year licence cycle, with a minimum of two hours in each year. One of the four must be the Michigan-specific hour covering the statutes and administrative rules of the state applicable to public accountancy.
Only from the Michigan Association of CPAs. Under Public Act 81 of 2018 the content for that hour must be created by a statewide professional association approved by the department, and LARA has authorised the MICPA to develop and deliver it. No other provider, including ours, can supply that hour.
Yes, and they are among the tightest in the country. Self-study is capped at 50% of your annual hours — 20 of the 40 required each year. The remainder must come from live instruction or webcasts.
The reporting period runs 1 July to 30 June and the licence renews biennially on 31 July. You need 80 hours across the two years with a minimum of 40 each year, including eight hours of accounting and auditing annually.
Yes, up to 40 excess hours into the following year only, not to any subsequent year. Within that, no more than eight hours of accounting and auditing and no more than two hours of ethics may be carried over.
A non-resident licensee is considered to have met Michigan's requirement by meeting the CPE requirements of the state where their principal place of business is located. If that state has no CPE requirement, Michigan's rules apply in full.
Michigan State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.