Michigan CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Michigan CPE regulations require licensed CPAs to complete continuing professional education (CPE) as part of maintaining an active license. These Michigan CPA CPE requirements help ensure professionals stay current in accounting, auditing, ethics, taxation, and other technical subject areas.
Michigan follows a rolling three-year reporting cycle ending June 30 each year, which can create confusion for CPAs tracking credits across multiple years while also meeting annual minimums.
Whether you're confirming MI CPE requirements, preparing for Michigan CPA license renewal, or looking for approved courses, here’s all the information you need to stay compliant.
[View Other State CPE Requirements]
[Visit Michigan State Board of Accountancy]
Quick Summary: Michigan CPA CPE Requirements (2026)
- Reporting cycle: Rolling 3-year period ending June 30 annually
- Total requirement: 120 hours over 3 years
- Annual minimum: 40 hours per year
- Ethics: 8 hours in ethics every 2 years, including Michigan-specific content
- Carryover: Not permitted
- Deadline: June 30 annually
Michigan’s biggest compliance challenge is typically understanding its rolling three-year cycle combined with annual minimums and recurring ethics requirements.
Michigan CPE Credit Requirements
To meet Michigan CPE requirements, licensed CPAs must complete:
- 120 total CPE hours over a rolling three-year period
- Minimum of 40 CPE hours annually
All credits must be earned within your active rolling reporting window.
Michigan requires CPAs to stay compliant both annually and across the full multi-year cycle.
Plan Your Michigan CPE Requirements
Need to complete your Michigan CPA CPE hours? Explore courses designed to meet state requirements, including ethics, accounting, auditing, and tax topics.
[View Live Webinars]
[Explore Self-Study Courses]
Required Subject Areas for Michigan CPAs
Michigan requires specific subject-area credits as part of compliance:
- 8 hours of ethics every 2 years
- Ethics must include content covering professional ethics and Michigan laws/rules
Remaining credits may be completed in approved professional subject areas, including:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Information technology
- Management advisory services
- Economics
These requirements help ensure CPAs maintain competency in professional practice areas.
Michigan CPA Reporting Cycle & Renewal Deadlines
Michigan follows a rolling 3-year CPE cycle with annual deadlines.
Key deadlines include:
- Annual CPE deadline: June 30
- Reporting cycle: Rolling 3-year window ending each June 30
- License renewal tied to state licensing schedule
This means Michigan CPAs must monitor both annual totals and cumulative rolling totals.
Michigan CPE Carryover Rules
Michigan does not permit carryover of excess CPE credits.
- Excess hours cannot be applied to future reporting periods
- All credits must fall within the active rolling cycle
Because of this, overloading one year does not reduce future requirements.
What Most CPAs Get Wrong in Michigan
The most common Michigan compliance mistakes include:
- Misunderstanding the rolling 3-year window
- Missing the June 30 annual deadline
- Forgetting recurring ethics requirements
- Assuming extra credits can roll forward
But in reality:
- Michigan requires annual compliance
- Ethics recurs every 2 years
- Excess hours cannot be carried over
Example Timeline: Michigan CPA CPE Compliance
Here’s how a typical Michigan cycle works:
Year 1: Complete 40 CPE hours
Year 2: Complete 40 CPE hours, complete required ethics if due
Year 3: Complete 40 CPE hours
By June 30 each year: Annual 40-hour minimum completed
This approach keeps your rolling totals compliant.
Accepted CPE Formats in Michigan
Michigan allows a variety of CPE formats:
- Live in-person seminars
- Live webcasts or webinars
- Self-study courses
- University or college coursework
Note: Courses must meet Michigan Board requirements to qualify.
Best Strategy to Meet Michigan CPE Requirements
Because Michigan uses a rolling reporting cycle, the best approach is:
- Complete at least 40 hours each year
- Track your rolling 3-year totals carefully
- Schedule ethics proactively
- Avoid overloading one year expecting rollover credit
A steady annual schedule simplifies compliance.
Recommended CPE for Michigan CPAs
If you're planning your Michigan CPA license renewal, these course categories help you meet state requirements efficiently:
- Michigan Ethics CPE
- Accounting and auditing updates
- Tax law updates and regulatory changes
- Fraud and internal controls
- Technology and AI for accounting professionals
Quick start:
[Ethics for CPAs CPE Course]
[Hands-On AI CPE Courses]
Why Choose CPE Inc. for Michigan CPE?
CPE Inc. makes it easy to meet MI CPE requirements with:
- Courses aligned to Michigan CPA requirements
- Flexible live and on-demand formats
- Ethics and technical subject coverage
- Expert-led instruction
Whether you're preparing for renewal or catching up on credits, we help you stay compliant with confidence.
FAQs – Michigan CPA CPE Requirements
How many CPE credits are required for Michigan CPAs?
Michigan CPAs must complete 120 hours over a rolling 3-year period, with at least 40 hours annually.
Is ethics required for Michigan CPAs?
Yes. Michigan requires 8 hours of ethics every 2 years.
Can I carry over extra CPE credits in Michigan?
No. Michigan does not allow carryover of excess CPE credits.
When are Michigan CPE credits due?
Michigan CPE credits are due annually by June 30.
What is Michigan’s reporting cycle?
Michigan uses a rolling 3-year reporting cycle ending June 30 each year.
Can self-study courses count toward Michigan CPE?
Yes, if they meet Michigan Board standards.
Complete Your Michigan CPE with Confidence
Meeting Michigan CPA CPE requirements doesn’t have to be complicated.
Find the courses that meet your deadlines, fulfill required subjects, and support your career growth.