Does Michigan require A&A (auditing and accounting) CPE hours for all CPAs?

Yes — and this is one of Michigan's most distinctive rules. All Michigan CPAs holding an active license must complete 8 hours in auditing and accounting each year, regardless of their practice area. Whether you work in tax, consulting, industry, or government, the 8-hour A&A requirement applies. This is different from most states, where the A&A mandate applies only to CPAs who perform attest services (audits, reviews, or compilations). The 8 A&A hours count toward your 40-hour annual total (not in addition to it).

What are Michigan's ethics CPE requirements for CPAs?

Michigan CPAs must complete at least 2 hours of professional ethics CPE each year (4 hours over the biennial period). The key requirement is that at least 1 of the 2 annual ethics hours must cover Michigan statutes and administrative rules — specifically addressing the laws and regulations governing the practice of public accountancy in Michigan. The remaining ethics hours may be satisfied by any NASBA-approved ethics course (AICPA Code of Professional Conduct, Circular 230 Ethics, or Behavioral Ethics all qualify). Generic NASBA ethics courses that do not include Michigan-specific content cannot satisfy the Michigan-specific 1-hour requirement.

Is there a self-study cap for Michigan CPA CPE?

Yes. Michigan limits self-study (on-demand) CPE to 50% of your annual requirement — a maximum of 20 hours per year from self-study or instruction formats. The remaining 20 hours (at minimum) must come from interactive formats such as in-person seminars, live webcasts, or group study programs. This 50% cap is stricter than many states that impose no self-study limit or a 60-70% cap. The A&A requirement (8 hours) and ethics requirement (2 hours) can each be satisfied through either live or self-study formats, subject to the 50% overall cap.

Is there an annual minimum — can Michigan CPAs front-load or back-load their CPE?

Michigan's annual minimum IS the requirement: 40 hours per year (July 1–June 30), non-deferrable. You cannot complete 80 hours in one year of your biennial cycle to cover both years, nor can you carry hours from a strong year into a weaker year. Each July 1–June 30 period requires its own 40 hours, including the 8 A&A and 2 ethics component. This stands in contrast to states like Massachusetts (no annual minimum, all 80 biennial hours can be earned in year one) or Vermont (no annual minimum for its 80-hour biennial).

When do Michigan CPAs renew their license?

Michigan CPA licenses renew every two years (biennially). The renewal deadline is July 31 of the renewal year. At renewal, you certify completion of 40 CPE hours within the 12 months preceding your filing date (effectively the July 1, prior year through June 30, renewal year period). You do not submit CPE documentation at renewal — Michigan uses self-attestation. However, LARA conducts post-renewal audits, and selected licensees must provide certificates or transcripts proving completion. Keep CPE records for at least 4 years.

Are new Michigan CPA licensees required to complete CPE right away?

No. New Michigan CPA licensees are exempt from the 40-hour CPE requirement for the first 12 months following their initial licensure date. After that initial 12-month exemption period, all standard CPE requirements apply — including the 8-hour A&A and 2-hour ethics (1hr Michigan-specific) mandates.

Does Michigan require a specific CPE provider or do any NASBA courses qualify?

Michigan does not maintain a pre-approved provider list. CPE courses must follow NASBA (National Association of State Boards of Accountancy) guidelines and quality standards. Courses from NASBA National Registry sponsors qualify automatically. For the Michigan-specific ethics hour, the course content must cover Michigan statutes and administrative rules governing CPA practice (Public Act 299 of 1980 and related rules under Rule 338.5215) — check course descriptions to confirm Michigan content is included before enrolling.

How does Michigan CPE compare to neighboring Midwest states?

Michigan stands out in the Midwest for its combination of non-deferrable annual 40-hour requirement, universal 8-hour A&A mandate (all CPAs, not just attest), Michigan-specific ethics hour, and strict 50% self-study cap. Ohio requires 120 hours over three years by December 31 with 24 hours A&A+Tax but only for relevant CPAs. Indiana requires 120 hours per triennial period (December 31, 2026) with a 50% self-study cap and 12-hour A&A. Illinois requires 120 hours over three years by September 30 with no A&A mandate. Wisconsin requires 80 hours biennially by December 14 with 40 hours of formal learning minimum. Michigan's annual structure with universal A&A and no carryover is arguably the most demanding annual compliance requirement in the region.

Where do Michigan CPAs renew their license and report CPE?

Michigan CPA licenses are renewed through MiPLUS (Michigan Professional Licensing User System) at michigan.gov/miplus. At renewal, you self-attest that you have completed the required 40 CPE hours. The renewal fee is set by LARA and subject to change — check the current fee schedule at michigan.gov/lara. The Michigan Board of Accountancy is administered by the Bureau of Professional Licensing (BPL) within LARA (Department of Licensing and Regulatory Affairs). For questions, contact BPL at (517) 241-0199 or bplhelp@michigan.gov.

Michigan CPA CPE Requirements — June 30 Annual, 40 Hours/Year, 8hr A&A, Michigan Ethics

Q: How many CPE hours do Michigan CPAs need each year?

Michigan CPAs with an active license must complete 40 hours of continuing professional education (CPE) each year. The annual CPE period runs from July 1 through June 30. This 40-hour requirement is non-deferrable — you cannot satisfy both years by completing 80 hours in a single year. Each annual period stands on its own. Within the 40 hours, 8 hours must be in auditing and accounting, and 2 hours must be in professional ethics (including at least 1 hour covering Michigan statutes and rules).

Q: When is the Michigan CPA CPE deadline?

Michigan CPAs must complete their 40 CPE hours by June 30 of each year. The CPE reporting period runs July 1 through June 30. Michigan CPA licenses renew biennially (every two years), with renewal applications due by July 31. At renewal, you must have completed 40 CPE hours within the 12 months immediately preceding the date you file your relicensure application, meaning June 30 of the renewal year is effectively the CPE completion deadline.

Q: Can Michigan CPAs carry over excess CPE hours to the next year?

No. Michigan does not allow carryover of CPE hours from one annual period to the next. Per official LARA guidance, any continuing education hours completed more than 12 months prior to the date of filing your relicensure application will not be accepted, and carryover hours from your previous CPE reporting period are explicitly excluded. Plan your 40 hours within the July 1–June 30 window each year — excess hours above 40 do not bank forward.

Quick Summary — Michigan CPA CPE at a Glance

Annual CPE Deadline

June 30

Every year · 40 hours required · Non-deferrable

License Renewal

July 31

Every 2 years · MiPLUS portal · Self-attestation

Active CPE Period

Jul 1 – Jun 30

2026 → 2027 period now active

Requirement	Michigan Rule	Notes
Total CPE (annual)	40 hours/year	Non-deferrable; each year stands alone
CPE period	July 1 – June 30	Annual reporting period
CPE deadline	June 30 (annual)	Must be completed, not just registered
License renewal	July 31 (biennial)	Every 2 years via MiPLUS
A&A hours	8 hours/year	ALL active CPAs — not just attest practitioners
Ethics hours	2 hours/year	Must include ≥1 hr Michigan-specific statutes & rules
Self-study cap	50% max (20 hrs/yr)	Remaining 20+ hours must be live/interactive
Carryover	None	Excess hours do not carry to next annual period
Annual minimum	40 hours (non-deferrable)	Cannot front-load or back-load across years
New licensee	Exempt — first 12 months	Starting from initial licensure date
Record retention	4 years	Self-attestation at renewal; LARA may audit post-renewal
Approved providers	NASBA guidelines	No pre-approval list; NASBA National Registry sponsors qualify

Annual CPE Periods

Michigan CPE is an annual requirement: every July 1 – June 30 period requires 40 hours independently. The license renews biennially, but each of the two annual CPE periods within a biennial cycle must be completed separately.

Period	Start	End / Deadline	Hours Required	Status
Current year 1	July 1, 2025	June 30, 2026	40 hours	Completed (deadline passed)
Current year 2	July 1, 2026	June 30, 2027	40 hours	ACTIVE NOW
Next year 1	July 1, 2027	June 30, 2028	40 hours	Future

Biennial license renewal context: Michigan CPA licenses renew every two years by July 31. At renewal, LARA verifies that you completed 40 CPE hours within the 12 months preceding your renewal filing — effectively the most recent July 1–June 30 period. Both annual periods in your biennial cycle must each independently meet the 40-hour requirement.

A&A Requirement: 8 Hours for ALL Michigan CPAs

One of Michigan's most distinctive rules is its universal 8-hour auditing and accounting (A&A) requirement. Unlike most states that impose A&A hours only on CPAs who perform attest services, Michigan requires all active licensees to complete 8 A&A hours each year.

No attest exemption: Whether you work in tax, management consulting, industry finance, government, or education — if you hold an active Michigan CPA license, you need 8 hours in auditing and accounting subjects annually. There is no exemption for non-attest practitioners.

Practice Area	A&A Hours Required?	Notes
Audit / Attest CPAs	Yes — 8 hours/year	Standard requirement; use to maintain technical skills
Tax practitioners	Yes — 8 hours/year	Unlike most states; Michigan makes no exception
Management / industry CPAs	Yes — 8 hours/year	Apply to financial reporting, GAAP, or accounting standards courses
Government / nonprofit CPAs	Yes — 8 hours/year	Government auditing standards (Yellow Book) qualifies
CPAs in education or retirement	Yes — 8 hours/year	Unless holding an inactive license (inactive CPAs exempt from CPE)

Qualifying A&A subjects include financial accounting standards (GAAP/FASB), governmental accounting (GASB), international standards (IFRS), auditing standards (AICPA, PCAOB, Yellow Book), attest engagements, compilation and review standards, and accounting information systems.

Ethics Requirement: 2 Hours Including Michigan-Specific Content

Michigan requires 2 hours of professional ethics CPE each year (4 hours over the biennial renewal period). The key Michigan-specific rule: at least 1 of the 2 annual hours must cover Michigan statutes and administrative rules — the laws governing CPA practice in Michigan.

Ethics Requirement	Hours	Content Required	Frequency
Michigan-specific ethics	1 hour minimum/year	Public Act 299 of 1980 + Michigan Administrative Rules 338.5201–338.5220	Annual
General professional ethics	1 hour minimum/year	AICPA Code of Professional Conduct, Circular 230, Behavioral Ethics, or similar NASBA-approved	Annual
Total ethics	2 hours/year (4/biennial)	Combined Michigan-specific + general	Annual

Generic NASBA ethics won't fully satisfy Michigan: A standard "AICPA ethics" or "ethics for CPAs" course satisfies the general 1-hour ethics requirement but does NOT satisfy the 1-hour Michigan-specific requirement. Look for courses that explicitly include coverage of Michigan Public Act 299 or Michigan Administrative Code Rules 338.5201–338.5220. MICPA (Michigan Association of CPAs) offers qualifying Michigan ethics courses annually.

Self-Study Cap: 50% (20 Hours Maximum)

Michigan limits self-study CPE to 50% of annual requirements — a maximum of 20 hours from on-demand, self-study, or correspondence formats. The remaining 20+ hours must come from live, interactive formats.

CPE Format	Annual Cap	Notes
Live in-person seminars / conferences	No cap (counts fully)	Qualifies as interactive; no limit
Live webcasts (synchronous)	No cap (counts fully)	Must be live with Q&A capability; not recordings
Group study programs	No cap (counts fully)	Facilitated group learning with engagement
Self-study / on-demand	20 hours max (50%)	On-demand courses, recorded webinars, correspondence
Instruction / teaching	Counts toward 50% cap	Teaching credit falls within the 20-hour self-study limit

Planning tip: With 40 hours required annually and 20 from self-study maximum, plan at least 20 hours of live or interactive CPE each year. Many CPAs attend state society conferences or live webcasts for their A&A and ethics requirements, using self-study for the remaining flexible hours.

Carryover: None Permitted

Michigan does not allow carryover of CPE hours from one annual period to the next. Per LARA guidance, any continuing education hours completed more than 12 months prior to the date of filing your relicensure application will not be accepted, and carryover hours from your previous CPE reporting period are explicitly excluded.

No banking allowed: If you complete 50 hours in Year 1 (July 2025–June 2026), the extra 10 hours do not carry into Year 2 (July 2026–June 2027). Each annual period requires a fresh 40 hours. This makes Michigan different from states like Utah (40-hour carryover), Missouri (carryover allowed), or Virginia (20-hour carryover).

New Licensee Rules

Newly licensed Michigan CPAs are exempt from CPE requirements for the first 12 months following the date of initial licensure. After that initial period, all standard annual requirements apply.

Time Since Initial License	CPE Required?	Hours Required
0–12 months	No — exempt	0 hours
12 months and beyond	Yes	40 hours per annual period (standard requirements apply)

Renewal Process & Portal

Michigan CPA licenses are renewed through MiPLUS (Michigan Professional Licensing User System), the state's online licensing portal.

Step	Detail
Portal	MiPLUS — michigan.gov/miplus
Renewal deadline	July 31 (biennial — every 2 years)
CPE self-attestation	Certify 40 hours completed in renewal application
Post-renewal audit	LARA may request documentation after renewal is processed
Documentation	Certificates, transcripts, or attendance records — retain 4 years
Inactive status	Inactive licensees are exempt from CPE; cannot practice under inactive status
Lapsed license	Practicing with expired license is illegal; reinstatement requires CPE catch-up

Michigan CPA CPE vs. Midwest States

Michigan's annual structure with universal A&A and no carryover makes it one of the most demanding state CPE regimes in the Midwest.

State	Total Hours	Cycle	Deadline	A&A Req	Ethics	Self-Study Cap	Carryover
Michigan (MI)	40/yr	Annual	Jun 30	8 hrs/yr (ALL CPAs)	2/yr (1 MI-specific)	50% (20 hrs)	None
Illinois (IL)	120/3yr	Triennial	Sep 30	None	4/3yr	Tiered (80/60 hrs)	None
Indiana (IN)	120/3yr	Triennial	Dec 31, 2026	12 hrs/triennial	4/3yr (IN-specific)	50% (60 hrs)	None
Wisconsin (WI)	80/2yr	Biennial	Dec 14 odd yrs	None	3/2yr	50% (40 hrs) + 40hr formal min	40 hrs
Ohio (OH)	120/3yr	Triennial	Dec 31	24 hrs (A&A+Tax, attest)	3/3yr (PSR ethics only)	None specified	None
Minnesota (MN)	120/3yr (rolling)	Rolling triennial	Jun 30	None specified	8/3yr	72 hrs approved sponsor	Carryback (fees)

Official Resources & Contacts

Resource	Contact / Link
Michigan Board of Accountancy (LARA BPL)	michigan.gov/lara/bureau-list/bpl/occ/accountancy
License renewal portal	MiPLUS — michigan.gov/miplus
BPL general phone	(517) 241-0199
BPL email	[email protected]
Michigan Administrative Rules (CPE)	Rule 338.5215 under Public Act 299 of 1980
MICPA (Michigan Association of CPAs)	micpa.org — (248) 267-3700
NASBA National Registry (CPE providers)	nasbaregistry.org

Frequently Asked Questions

How many CPE hours do Michigan CPAs need each year?

Michigan CPAs must complete 40 hours of CPE each year (July 1–June 30 period). This includes 8 hours of auditing and accounting and 2 hours of professional ethics (with at least 1 Michigan-specific ethics hour). The 40-hour annual requirement is non-deferrable.

When is the Michigan CPA CPE deadline?

The Michigan CPA CPE deadline is June 30 of each year. The annual CPE period runs July 1 through June 30. License renewal is by July 31 biennially, but CPE must be completed by June 30 of the renewal year.

Does Michigan require A&A CPE for all CPAs or just attest practitioners?

All Michigan CPAs must complete 8 hours of auditing and accounting CPE each year — not just those who perform attest services. Tax CPAs, industry CPAs, and government CPAs all need the 8 A&A hours.

What qualifies as "Michigan-specific" ethics CPE?

A Michigan-specific ethics course must cover Michigan statutes and administrative rules governing CPA practice — specifically Public Act 299 of 1980 and Michigan Administrative Rules 338.5201–338.5220. Look for courses explicitly listing coverage of Michigan law. MICPA typically offers qualifying courses; check course descriptions before enrolling.

Can I use on-demand courses for all my Michigan CPE?

No. Michigan caps self-study (on-demand) CPE at 50% of annual hours — a maximum of 20 hours per year. You must complete at least 20 hours in live, interactive formats (in-person seminars, live webcasts, group study programs). Recorded webinars or on-demand courses count toward the 20-hour self-study limit.

Can I carry over extra CPE hours to next year in Michigan?

No carryover is permitted. LARA explicitly states that hours completed more than 12 months before your renewal filing are not accepted, and carryover from previous periods is excluded. Each annual July 1–June 30 period requires its own 40 hours.

I'm a new CPA in Michigan — when do I need to start earning CPE?

New Michigan CPA licensees are exempt from CPE for the first 12 months following initial licensure. After the 12-month exemption period expires, you must complete 40 hours in the next annual period (including the A&A and ethics requirements).

How do I renew my Michigan CPA license?

Renew through MiPLUS (michigan.gov/miplus) by July 31 of your renewal year. You self-attest CPE completion — you do not submit certificates at renewal. Keep records for 4 years in case LARA selects you for a post-renewal audit.

How does Michigan CPE compare to Illinois or Indiana?

Michigan's 40-hour annual requirement (non-deferrable, June 30) is stricter in structure than Illinois (120/3yr by Sep 30) or Indiana (120/3yr by Dec 31). Michigan uniquely requires 8 A&A hours for ALL CPAs (not just attest) and Michigan-specific ethics. Illinois has no A&A mandate. Indiana's 12-hour A&A applies only per triennial period. Michigan's 50% self-study cap is shared by Indiana but not Illinois.

What happens if I don't complete Michigan CPE by June 30?

Failing to complete CPE by June 30 makes you ineligible to renew by July 31. Operating with an expired Michigan CPA license is illegal. LARA may impose penalties, and reinstatement typically requires completing the missing CPE plus potentially additional penalty hours. Contact LARA BPL at (517) 241-0199 promptly if you are behind on requirements.

Does Michigan accept NASBA-approved courses from any provider?

Yes. Michigan does not maintain a proprietary approved-provider list. Courses from NASBA National Registry sponsors (nasbaregistry.org) qualify automatically. For the Michigan-specific ethics requirement, the course must explicitly include coverage of Michigan law regardless of provider status. When in doubt, call MICPA at (248) 267-3700 for guidance on qualifying courses.

Track your Michigan CPE deadlines automatically

CPETrack helps Michigan CPAs monitor their annual 40-hour requirement, A&A hours, and Michigan ethics credits — with alerts before June 30.