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Michigan CPA CPE Requirements: How Many Hours, By When

How much continuing professional education a Michigan CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

Verified 2026-09-23
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 →

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.