What are my CPE requirements?
You are required to earn 40 hours of CPE every continuing education year (July 1 – June 30), at least 8 hours of Accounting & Auditing, and a minimum of 2 hours of Ethics and 30 hours of Other (of the 40 hours needed). Every
two years, one of your 4 total ethics hours needs to be in Michigan Specific Ethics.
I am a new licensee; how many hours of CPE am I required to earn?
When you received your CPA license, you received a letter from the Department of Licensing and Regulatory Affairs (LARA) with information about how many hours of CPE you are required to submit when you renew your license. If you do
not have a copy of that letter, our Government Relations department can reach out to LARA for you to find out what your requirement is.
LARA has released a document with information about CPE requirements for new licensees that can be viewed here.
You cannot start earning CPE until you are a licensed CPA.
How do I know if a course is qualified CPE?
The responsibility of providing qualified CPE is on the individual CPA, the MICPA doesn’t pre-approve courses and it is ultimately the Department of Licensing and Regulatory Affair’s decision.
In order for a course to quality for CPE, it must follow the National Association of State Boards of Accountancy (NASBA) guidelines which can be found at here.
If a provider is following the NASBA guidelines, then the CPE will qualify. Any provider that is NASBA certified is providing qualified CPE. In the event that the provider is not NASBA certified, you can refer to the administrative
rules on what qualifies as group study.
Can I take the same course in the 2019-2020 continuing education period and the 2020-2021 continuing education period?
Continuing education hours shall not be granted for a program that has substantially the same content of a program for which the applicant has already earned continuing education hours during the continuing education period. While
you cannot earn credit for the same course in the same continuing education year you can take the same course if they are in different continuing education years.
How many hours can I earn in self-study?
50% of the total CPE that you earn in one continuing education year can be in self-study. In response to the COVID-19 pandemic, the state of Michigan has lifted the 50% self-study cap for the earning period ending June 30, 2020.
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How many hours of CPE can I carry over?
You can carry over 40 hours of CPE each continuing educationyear with a maximum of 2 hours in Ethics and 8 hours in Accounting & Auditing. You can only carry hours forward to a future continuing education year, not back to a previous
year.