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Michigan CPA CPE Requirements: How Many Hours, By When

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Verified 2026-11-12
CPE Hour Requirement
40 hours every year
  • 2 ethics hours, within that same total.
Source of record MCL 339.729; R 338.5215, incl. (1)(h) read the rule →

Firms: This page covers the individual CPA license only. Firm permit or registration renewal for Michigan isn't tracked here yet, so confirm your firm's own date with the state board. The board's page for firms.

40 hours of CPE for each year of the license cycle, of which 8 must be in auditing/accounting and 2 in professional ethics (1 of those 2 ethics hours must specifically satisfy R 338.5215(1)(h), a Michigan-specific sub-requirement). No more than 50% of hours may come from self-study/instruction.