Licensure

What You Need to Know


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.

What is a reporting period?

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 other year).

What is the difference between Self-Study and Group Live?

View this graphic for more information.

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.

 

When Do I renew My License?

Read Licensure Expiration Date FAQs.

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.

How do I reactivate my license?

A licensee in registered or lapsed status who wishes to go into active status must complete one year’s worth of CPE within 12 months preceding the application for re-licensure. This includes 40 hours of CPE; 8 of which in Accounting & Auditing, 1 Michigan Specific Ethics and 1 general ethics course. The individual must then submit certificates of completion along with their application for re-licensure on MiPLUS .

 

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. Learn More

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.

 

How do I update my information connected to my CPA license?

To make changes to your CPA license with the state (i.e. phone number, address, apply for a firm license) log into your MiPLUS account and select Modify.

Need a certificate?

State of Michigan CPA License Certificate & MICPA Membership Certificate are complimentary for MICPA members.

Request a Certificate

 

Department of Licensing & Regulatory Affairs (LARA)

Contact LARA at 517.241.0199 for more information.

Remember: CPAs are now required to report the number of CPE credit hours obtained for each required area as well as a list of course sponsors, course titles and course dates from which the licensee received the credit. The inclusion of CPE course dates in this additional reporting has the effect of reinvigorating the 40-hour-per-year requirement, providing the department a means to enforce this aspect of the law.