Michigan

Michigan CPE Requirements:

Licenses expire on December 31 of odd-numbered years. In order to renew their license, a CPA must earn a minimum of 40 hours of CPE annually, with a total of 80 hours over 2 years, ending on June 30. CPE is reported every two years and is reported by July 31 of odd numbered years. A CPA who fails to earn 80 hours of CPE by June 30 of a reporting year may make-up the deficiency through December 31, by earning and reporting an additional 4 hours of CPE for each month it takes to make up the deficiency.

Special Requirements/Limitations:

A minimum of 8 hours must be in accounting/auditing EACH year.

A minimum of 2 hours must be in ethics EACH year. However, at least 1 hour of the 4 hour-requirement must cover the laws and rules of Michigan that apply to public accountancy. At this time, the ONLY provider licensed/approved to present the 1 hour course is the Michigan Society of CPAs and they are not licensing the course to outside vendors. Therefore, AEG is NOT ALLOWED to meet this 1-hour requirement. The 3 hours of ethics can be met by taking our Michigan Ethics course plus any of our general ethics courses. Follow the ethics link on our homepage to access these courses.

A maximum of 50% of required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Michigan?

Yes. Michigan does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Michigan.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Michigan Board of Accountancy
Board of Professional Licensing
P.O. Box 30670
Lansing, MI 48909
Phone: (517) 241-9288
Licensing Dept Phone: (517) 373-8068
Fax: (517) 241-9280
Website: www.michigan.gov/lara