Michigan CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Annual minimum
40 hours/year
Ethics requirement
4 hrs (2/yr min); 1 hr Michigan-specific
Issued by
Michigan Board of Accountancy
Michigan is one of the more demanding states to track because almost every requirement has an annual floor inside the two-year total. You owe 80 hours over two years, but at least 40 every single year, with 2 of those ethics hours and 8 accounting-and-auditing hours each year. Layered on top is a Michigan-specific ethics component on the statutes and rules governing public accountancy.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Michigan license actually requires, in plain English.
The base requirement: 80 hours, 40 each year
The Michigan Board of Accountancy requires 80 hours of CPE per two-year reporting period, which runs July 1 to June 30, with a minimum of 40 hours in each of the two years. The annual floor is the key constraint - the two-year total alone will not save you if either single year falls short. CPE must follow NASBA standards and come from approved providers.
Annual minimums, ethics, and Michigan-specific rules
- At least 40 hours must be earned each year, including at least 8 hours in accounting and auditing each year.
- 4 hours of ethics are required over the two years, with a minimum of 2 ethics hours in each year.
- 1 hour of that ethics requirement must cover Michigan statutes and administrative rules applicable to public accountancy.
- Carryover is limited: up to 40 hours may carry to the next year, but no more than 2 ethics hours and no more than 8 accounting-and-auditing hours within that carryover.
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Start tracking — freeWhen is your deadline?
Michigan's CPE period runs July 1 to June 30, and licenses renew biennially with reporting due by July 31. The full 80 hours, both annual 40-hour minimums, the accounting-and-auditing hours, and the ethics requirement (including the Michigan-specific hour) must all be satisfied before you renew.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total alongside the 40-hour annual minimum, with separate buckets for ethics (including the Michigan-specific hour) and the 8-hour annual accounting-and-auditing requirement - progress shown per requirement so no clock slips.
- Store every completion certificate with the course it proves, kept privately in your certificate vault.
- Reminders at 90, 60, 30, and 7 days before your July 31 deadline - early enough to catch a short year before it is too late.
- Hold licenses in more than one state? Each gets its own card and deadline on one dashboard, and a Board request becomes a one-click audit export.
Frequently asked questions
How many CPE hours does Michigan require?
80 hours over two years, with a minimum of 40 hours in each of the two years - the annual floor matters as much as the total.
How much ethics CPE does Michigan require?
4 hours over the two-year period, with at least 2 each year, and 1 of those hours must cover Michigan statutes and administrative rules for public accountancy.
Is there an accounting and auditing minimum?
Yes - at least 8 hours in accounting and auditing are required each year, within the annual 40-hour minimum.
When is my Michigan CPA reporting deadline?
The CPE period runs July 1 to June 30, and biennial renewal reporting is due by July 31.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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