Michigan LARA · Board of Accountancy Administrative Rules
Michigan CPAs must complete 40 hours of continuing education in every one-year period running July 1 to June 30, for 80 hours across the two-year renewal cycle. Each year must include at least 8 hours in accounting and auditing and at least 2 hours in ethics, and across the two years the 4 total ethics hours must include 1 hour on Michigan statutes and administrative rules.
Michigan's annual minimum is unusually high. Where most states set a floor of 20 hours, Michigan requires a full 40 every year — half the biennial total — so there is no meaningful way to front-load or defer.
One square equals one CPE hour across the two-year renewal cycle.
| Total CPE hours | 80 hours over the two-year renewal cycle |
|---|---|
| Annual minimum | 40 hours in each continuing education year |
| Continuing education period | July 1 to June 30, annually |
| Reporting and renewal | Report earned CPE to the State of Michigan by July 31, every other year |
| Ethics requirement | 4 hours every two years, with a minimum of 2 hours in each year. One of the four must cover Michigan statutes and administrative rules applying to public accountancy. |
| Accounting & auditing | 8 hours each year, of which no more than half may come from self-study or nano-learning |
| Self-study cap | 20 hours per year — 50% of the annual requirement — combined for self-study and nano learning |
| Nano learning | Maximum 4 hours toward the Michigan requirement |
| Carryover | Up to 40 hours may be carried forward to the next year, including a maximum of 2 ethics hours and 8 accounting and auditing hours. Hours carry forward only, never back. |
| Instruction | Credit for service as a lecturer equals three times the actual hours of the lecture |
| Deficiency penalty | A licensee may renew upon reporting 80 qualifying hours plus 4 additional hours for each month needed to remove the deficiency. Penalty hours do not count toward the qualifying hours for the period. |
| Course approval | Neither the MICPA nor a sponsor pre-approves courses. Final approval rests with LARA. Courses from NASBA-certified providers qualify. |
| Record retention | Four years after each reporting deadline |
Front-loading the cycle. Carryover in Michigan moves forward only, never backward, so earning 80 hours in year one does not excuse year two — but earning 80 in year two cannot repair year one either. Both years need their own 40 hours, 8 A&A hours, and 2 ethics hours.
Covers the Michigan ethics requirement including the mandatory hour on Michigan statutes and administrative rules governing the practice of public accountancy. Remember the annual floor: at least 2 of the 4 biennial ethics hours must fall in each year.
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Michigan measures education annually but renews licenses biennially, so two consecutive years each have to stand on their own.
Michigan calls the July-to-June window the continuing education period. Each one carries its own requirements.
All three minimums apply within every single year. Falling short in one year cannot be repaired by the next.
One of the four biennial ethics hours must cover Michigan statutes and administrative rules.
Record CPE and submit it through LARA's MiPLUS system for license renewal.
For every month it takes to remove a deficiency, 4 additional hours are required. Penalty hours do not count toward the qualifying hours for the renewal period.
Michigan is one of the stricter states on delivery method, and the limits stack in a way that catches CPAs who prefer on-demand learning.
Michigan CPAs need 40 hours in every one-year continuing education period, for 80 hours across the two-year renewal cycle.
Each year must include at least 8 hours in accounting and auditing and at least 2 hours in ethics. Across the two years, one of the four ethics hours must be Michigan-specific.
The Michigan continuing education period runs July 1 to June 30 each year, and licenses are renewed every two years.
Michigan measures education annually but renews biennially, which is why both years of the cycle carry their own separate minimums.
Yes, and it is high: 40 hours every year, which is half the biennial total.
Unlike states that allow averaging across two years, Michigan requires completion of the minimum hours during each annual period. The 40-hour annual minimum cannot be satisfied by completing all 80 hours in a single year.
Four hours of ethics every two years, with at least 2 hours in each year.
One of the four hours must cover Michigan statutes and administrative rules that apply to public accountancy. Ethics hours count toward the 40-hour annual minimum.
One of the four biennial ethics hours must address Michigan state law and regulatory requirements governing the practice of public accountancy.
A general ethics course covers the remaining ethics hours but does not satisfy the Michigan-specific hour.
Eight hours each year, so 16 across the two-year cycle.
No more than half of those 8 hours may come from self-study or nano-learning programs, so at least 4 must be earned in a live or group format each year.
A maximum of 20 hours per year — 50% of the annual requirement — from self-study and nano learning combined.
At least half of each year's education must come from live events including webinars and conferences. Nano learning is separately capped at 4 hours.
Yes. Up to 40 hours may be carried forward to the next year, including a maximum of 2 ethics hours and 8 accounting and auditing hours.
Hours carry forward only, never back. Earning 80 hours in the second year of a renewal period cannot be applied to fix a shortfall in the first year.
A licensee may be allowed to renew upon reporting 80 qualifying hours plus 4 additional hours of continuing education for each month of time needed to remove the deficiency.
Those additional penalty hours do not count toward the qualifying hours required for the renewal period, so they are genuinely extra.
Credit for service as a lecturer equals three times the number of actual hours of the lecture.
This is more generous than most states, which typically allow presentation time plus up to two times that for preparation.
Final approval rests with the Michigan Department of Licensing and Regulatory Affairs. Neither the MICPA nor a sponsor pre-approves courses.
To qualify, courses must follow NASBA guidelines. If the provider is NASBA-certified, the CPE qualifies. If not, the administrative rules on group study qualifications apply. CPAs are responsible for ensuring their own courses meet the requirements.
Record CPE and submit it to LARA's MiPLUS website for license renewal, by July 31 every other year.
Many licensees use the MICPA CPE Tracker to record hours before submitting through MiPLUS.
Four years after each reporting deadline.
Michigan requires licensees to retain evidence supporting fulfilment of the CPE requirements for that period in case of audit.
| Agency | Michigan Department of Licensing and Regulatory Affairs (LARA), Bureau of Professional Licensing — Board of Accountancy |
|---|---|
| Address | P.O. Box 30670, Lansing, MI 48909 |
| Phone | (517) 241-0199 |
| Website | michigan.gov/lara |
| Renewal system | MiPLUS, the LARA online licensing portal |
| State society | MICPA — CPE requirements for licensure |
This page summarizes Michigan CPE rules for general informational purposes and is reviewed against LARA and MICPA published guidance. Rules change. Confirm your specific obligations with LARA before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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