Michigan CPA CPE Requirements 2026: 40 Hours a Year, 80 Per Cycle

Michigan CPAs must complete 40 hours of continuing education for each year of the license cycle. Because the cycle is two years, that means 80 hours, with at least 8 hours a year in auditing and accounting and at least 2 hours a year in ethics. Licenses expire on July 31. These rules come from Michigan's Occupational Code (MCL 339.729) and the Department of Licensing and Regulatory Affairs (LARA). This guide explains how the annual minimums work, how carryover is limited, and what new licensees and nonresidents need to know. For other states see our CPA CPE requirements guide.

Michigan CPE requirements at a glance

How the annual rule works

The statute sets the requirement per year, not only per cycle. That matters, because a CPA who does 80 hours in the final month before renewal has not met a rule that asks for 40 hours in each year. The practical approach is to schedule your learning across both years of the cycle, with at least 8 hours of auditing and accounting content and at least 2 hours of ethics in each year. The Michigan rules define a reporting period as all or part of a year starting July 1 and ending June 30, which lines up with the July 31 expiry date.

Ethics and Michigan-specific content

The statute requires at least two ethics hours per year, which is four hours across a two-year license cycle, and the department cannot require more than two ethics hours in a year. One of the four cycle hours must cover Michigan's statutes and administrative rules on public accountancy, delivered through content created by a statewide CPA association approved by the department. LARA's own guidance describes the ethics requirement in both annual and cycle terms, so read the licensing guide when you plan. Our overview of ethics CPE for CPAs explains how ethics credit is usually defined.

Auditing and accounting hours

At least 8 hours every year must be in auditing and accounting, and the department cannot require more than 8 in a year. This is a minimum subject requirement rather than an extra block: the hours still count toward your 40 for the year. Check the field of study on each certificate so you can show how many of your hours fall in auditing and accounting.

Carryover limits

Michigan allows some carryover, but it is narrow. Excess hours can carry into the next year only, up to 40 hours. Of those carried hours, no more than 8 may count toward next year's auditing and accounting minimum and no more than 2 toward next year's ethics minimum. No more than 1 hour of Michigan public-accountancy ethics may count toward the next cycle. So a surplus is most useful as general credit, not as a way to skip the subject minimums.

New licensees, relicensure and nonresidents

New CPAs have no CE requirement for 12 months from the original license date, according to both the statute and LARA's guidance. A license issued less than 120 days before the renewal due date carries over to the following expiration. For relicensure of a lapsed license, the 2021 rules require 40 hours in the 12 months before applying: 8 in auditing and accounting and 2 in ethics, one of which is the Michigan statutes and rules course. A nonresident is treated as compliant if they meet the CE rules of the state where their principal place of business is located; if that state has no requirement, Michigan's apply.

Planning example

Suppose your cycle runs from August 1 of one year to July 31 two years later. A balanced plan is 40 hours in each year: 8 auditing and accounting, 2 ethics (including the Michigan course in one of the years) and 30 general technical hours. If you complete 55 hours in year one, up to 15 extra hours can move to year two, but the surplus will only help your general total. Keep every certificate with the sponsor name, date, hours and field of study.

What we could not confirm

We could not find a Michigan statement on NASBA or AICPA sponsor approval in the materials we reviewed, and the delivery-method caps in the 2021 rules should be checked against the current rule text before you rely on them. Before buying a course, confirm with LARA that it will count. Our explainer on what NASBA does describes the registry that many other states use.

Frequently asked questions

How many CPE hours do Michigan CPAs need?

40 hours for each year of the two-year license cycle, so 80 hours, under MCL 339.729.

When do Michigan CPA licenses expire?

July 31, according to LARA.

How many ethics hours are required?

At least 2 hours a year, or 4 in the two-year cycle, with one of those covering Michigan statutes and rules.

Do new CPAs need CE in the first year?

No. New licensees have no CE requirement for 12 months from the original license date.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: MCL 339.729 and the LARA Bureau of Professional Licensing accountancy licensing guide (michigan.gov/lara), checked October 2026. Confirm current rules with LARA.