Michigan CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Michigan CPE regulations require licensed CPAs to complete continuing professional education (CPE) as part of maintaining an active license. These Michigan CPA CPE requirements help ensure professionals stay current in accounting, auditing, ethics, taxation, and other technical subject areas.
Michigan uses a two-year CPE reporting period that begins July 1 and ends June 30 two years later. CPA licenses expire and renew biennially on July 31.
Whether you're confirming MI CPE requirements, preparing for Michigan CPA license renewal, or looking for approved courses, here’s all the information you need to stay compliant.
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Quick Summary: Michigan CPA CPE Requirements (2026)
- Reporting period: Two years, beginning July 1 and ending June 30 two years later on odd or even years based upon the licensee’s year of licensure
- Total requirement: 80 CPE hours every two years
- Annual minimum: 40 CPE hours per year
- Accounting and auditing: 8 hours per year
- Ethics: 2 hours per year, for a total of 4 hours every two years
- Michigan-specific ethics: At least 1 of the 4 ethics hours must satisfy Michigan Administrative Rule 338.5215(1)(h). The course must cover Michigan statutes and rules applicable to public accountancy, and its content must be created by the Michigan Association of Certified Public Accountants (MICPA).
- Carryover: Permitted from one year into the immediately following year, subject to limits
- Annual CPE deadline: June 30
- License renewal date: July 31, biennially
Michigan CPAs must meet the 40-hour annual minimum while also completing the required accounting and auditing and professional ethics credits each year.
Michigan CPE Credit Requirements
To meet Michigan CPE requirements, licensed CPAs who are Michigan residents must complete:
- 80 total CPE hours during each two-year license cycle
- A minimum of 40 CPE hours each year
- 8 hours in accounting and auditing each year
- 2 hours in professional ethics each year
- At least 1 of the 4 ethics hours required during the two-year cycle must satisfy Michigan Administrative Rule 338.5215(1)(h), including the requirement that the course content be created by the Michigan Association of Certified Public Accountants (MICPA)
Michigan CPAs must satisfy both the annual 40-hour requirement and the subject-area requirements during each year of the license cycle.
Plan Your Michigan CPE Requirements
Need to complete your Michigan CPA CPE hours? Explore courses designed to meet state requirements, including ethics, accounting, auditing, and tax topics.
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Required Subject Areas for Michigan CPAs
Michigan requires specific subject-area credits each year:
- 8 hours in accounting and auditing
- 2 hours in professional ethics
During each two-year license cycle, CPAs must therefore complete 16 hours in accounting and auditing and 4 hours in professional ethics. At least 1 of the 4 ethics hours must satisfy Michigan Administrative Rule 338.5215(1)(h). This course must cover Michigan statutes and rules applicable to public accountancy, and its content must be created by the Michigan Association of Certified Public Accountants (MICPA).
Remaining credits may be completed in approved professional subject areas, including:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Information technology
- Management advisory services
- Economics
These requirements help ensure CPAs maintain competency in professional practice areas.
Michigan CPA Reporting Cycle & Renewal Deadlines
Michigan has a two-year license cycle and requires CPAs to complete at least 40 CPE hours during each year of that cycle.
Key deadlines include:
- CPE reporting period: Two years, beginning July 1 and ending June 30 two years later
- Annual CPE period: July 1 through June 30
- Annual CPE deadline: June 30
- License renewal date: July 31, biennially
Michigan CPAs must complete 40 hours by June 30 of each year, for a total of 80 hours during the two-year reporting period.
Michigan CPE Carryover Rules
Michigan permits excess CPE earned during one year to be carried into the immediately following year.
Carryover limits include:
- Up to 40 total CPE hours
- Up to 8 accounting and auditing hours
- Up to 2 professional ethics hours
Carryover applies only to the immediately following year. CPAs should carefully track carried-forward credits by subject area.
What Most CPAs Get Wrong in Michigan
The most common Michigan compliance mistakes may include:
- Assuming Michigan uses a three-year reporting cycle
- Completing 80 hours over two years without meeting the 40-hour annual minimum
- Missing the annual accounting and auditing requirement
- Missing the annual professional ethics requirement
- Forgetting the Michigan-specific ethics requirement
- Misunderstanding the limits on carryover and self-study credit
Michigan requires 40 hours each year, including 8 accounting and auditing hours and 2 ethics hours. Excess credits may be carried into the immediately following year, subject to category limits.
Example Timeline: Michigan CPA CPE Compliance
Here’s how a typical Michigan cycle works:
Year 1: Complete at least 40 CPE hours, including 8 accounting and auditing hours and 2 professional ethics hours.
Year 2: Complete at least 40 CPE hours, including 8 accounting and auditing hours and 2 professional ethics hours.
During the two-year cycle: Ensure that at least 1 of the 4 required ethics hours covers Michigan statutes and administrative rules applicable to public accountancy.
By June 30 each year: Complete the annual 40-hour minimum.
By July 31 of the applicable renewal year: Renew the Michigan CPA license.
Accepted CPE Formats in Michigan
Michigan allows a variety of CPE formats:
- Live in-person seminars
- Live webcasts or webinars
- Self-study courses
- University or college coursework
Qualifying courses must meet Michigan requirements. Self-study CPE is accepted, but no more than 20 hours per year—50% of the annual requirement—may be earned through self-study.
Best Strategy to Meet Michigan CPE Requirements
Because Michigan imposes annual credit and subject-area requirements, the best approach is:
- Complete at least 40 CPE hours each year
- Include at least 8 accounting and auditing hours each year
- Include at least 2 professional ethics hours each year
- Complete the required Michigan-specific ethics credit during the two-year cycle
- Limit self-study credit to no more than 20 hours per year
- Track carryover credits and applicable subject-area limits
A steady annual schedule can make it easier to satisfy each requirement before the June 30 deadline.
Recommended CPE for Michigan CPAs
If you're planning your Michigan CPA license renewal, these course categories help you meet state requirements efficiently:
- Michigan Ethics CPE
- Accounting and auditing updates
- Tax law updates and regulatory changes
- Fraud and internal controls
- Technology and AI for accounting professionals
Quick start:
[Ethics for CPAs CPE Course]
[Hands-On AI CPE Courses]
Why Choose CPE Inc. for Michigan CPE?
CPE Inc. makes it easy to meet MI CPE requirements with:
- Qualifying courses in accounting, auditing, ethics and other accepted subject areas
- Flexible live webinar and self-study options, subject to Michigan’s annual self-study limit
- Ethics and technical subject coverage
- Expert-led instruction
Whether you're preparing for renewal or catching up on credits, we help you stay compliant with confidence.
FAQs – Michigan CPA CPE Requirements
How many CPE credits are required for Michigan CPAs?
Michigan CPAs must complete 80 CPE hours during each two-year license cycle, with at least 40 hours completed each year.
Is ethics required for Michigan CPAs?
Yes. Michigan requires 2 hours of professional ethics each year, for a total of 4 hours during the two-year license cycle. At least 1 of those 4 hours must satisfy Michigan Administrative Rule 338.5215(1)(h). The qualifying course must cover Michigan statutes and rules applicable to public accountancy, and its content must be created by the Michigan Association of Certified Public Accountants (MICPA).
Can I carry over extra CPE credits in Michigan?
Yes. Michigan permits excess credits earned in one year to be carried into the immediately following year. A maximum of 40 total hours may be carried forward, including no more than 8 accounting and auditing hours and no more than 2 professional ethics hours.
When are Michigan CPE credits due?
Michigan CPAs must complete at least 40 CPE hours during each annual period ending June 30. CPA licenses renew biennially on July 31.
What is Michigan’s reporting cycle?
Michigan uses a two-year CPE reporting period that begins July 1 and ends June 30 two years later. CPAs must complete at least 40 hours during each year of the cycle.
Can self-study courses count toward Michigan CPE?
Yes. Qualifying self-study courses count toward Michigan CPE, but self-study credit is limited to 20 hours per year.
Are newly licensed Michigan CPAs required to complete CPE immediately?
A newly licensed Michigan CPA is not required to meet the continuing education requirements during the first 12 months following the date of initial licensure.
Complete Your Michigan CPE with Confidence
Meeting Michigan CPA CPE requirements doesn’t have to be complicated.
Find the courses that meet your deadlines, fulfill required subjects, and support your career growth.