Licensure

1

What is a continuing education period?

A continuing education year is July 1 – June 30 every year, this is the period when you must earn your 40 hours. You report your earned CPE to the state every two years, at the end of what is referred to as the reporting period (July 31st of every odd year).

2

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.

3

What happens if I do not earn the required amount of CPE in a continuing education period?

According to the administrative rules, for every month that it takes to remove the deficiency, you are required to earn 4 penalty hours.

A licensee who does not earn sufficient qualifying hours during the continuing education period may be allowed to renew a license upon reporting 80 qualifying hours and an additional 4 hours of continuing education credit for each month of time needed to remove the deficiency. The additional 4 hours of continuing education credit for each month of time needed to remove the deficiency shall not apply toward the qualifying hours of continuing education credit required in a continuing education period for the renewal of a license.

4

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.

5

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.

6

Can I take the same course in the 2019-2020 continuing education year and the 2020-2021 continuing education year?

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.

7

What is the definition of the different types of CPE?

Live/group study:  A minimum of 50 minutes of continuous instruction conducted by an instructor or discussion leader.

Nano-Learning: 10-minute educational course designed for nano-learning. This program uses instructional methods that define a minimum of 1 learning objective. The participant must complete an assessment with a passing grade of 100% to receive the .2 credit.

Self-Study: A minimum of 25 minutes of continuous instruction designed for self-study. Participants must complete the program and program outline.

Instruction: A minimum of 50 minutes of continuous instruction where you are the instructor/presenter.

8

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. Learn More

9

How many hours can I earn in instruction?

50% of the total CPE that you earn in one continuing education year can be in instruction. You earn 3 times the hour for each hour you teach (ie 1 hour program = 3 CPE hours)

10

Where can I go to change my address, name or apply for a firm license?

To change your name or address or to apply for a firm license, registration or relicensure you should visit the state’s website at Michigan.gov/accountancy.

11

When do I renew my license?

You must renew your license by July 31^st every other year. To view your license expiration date you can search your license here. When you renew your license, you are required to submit 2 years worth of CPE.