New Accountancy Rules Impact Licensed CPAs and CPA Candidates



New Michigan accountancy rules were promulgated on May 5, 2021 taking immediate effect, the changes impact all Michigan licensed CPAs and CPA candidates.

The new administrative rules remove the categorical self-study caps on Ethics and Accounting & Auditing CPE credit. A licensee will only be allowed to earn 50% (20 hours) of CPE in one continuing education period via self-study but those hours can be in any of the three categories of CPE.

CPA exam testing windows were also removed from the rules, moving Michigan to a continuous testing model. This will allow CPA candidates to retake sections of the exam in the same testing window as opposed to waiting until the following window. CPA candidates will still need to pass all sections of the exam in an 18-month rolling window.

Through the MICPA’s strong relationships with the Department of Licensing and Regulatory Affairs (LARA) and the State Board of Accountancy, our advocacy team provided input throughout the rulemaking process.

If you have any questions regarding your license or the licensing process, reach out to me at 248.267.3725 or

Rachel Reardon, Government Relations Leader

Source: MICPA

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