Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Michigan Board of Accountancy (LARA Bureau of Professional Licensing) licenses CPAs in Michigan. Its rules and forms are the authority for everything on this page.
Michigan licensed CPAs earn 40 CPE hours in each continuing education period (July 1 to June 30), 80 hours per two-year license cycle, including at least 8 hours of accounting and auditing and 2 hours of ethics each year.
Sources: law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5210, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5211, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5215, micpa.org/advocacy/licensure/cpe-requirements-for-licensure, nasbaregistry.org/cpe-requirements/michigan, micpa.org/advocacy/licensure
Michigan CPA licenses renew every two years by July 31 through LARA's MiPLUS system. A lapsed license can be relicensed with 40 CPE hours earned in the 12 months before application.
Sources: nasbaregistry.org/cpe-requirements/michigan, micpa.org/advocacy/licensure, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5139, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5230
Michigan lets candidates sit with a 120-semester-hour bachelor's curriculum and an accounting concentration, and requires 150 semester hours plus 2,000 hours of experience for the CPA certificate.
Sources: law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5115, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5116, law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-338-5117, nasba.org/exams/cpaexam/michigan, legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4893
Michigan licensed CPAs earn 40 CPE hours in each continuing education period (July 1 to June 30), 80 hours per two-year license cycle, including at least 8 hours of accounting and auditing and 2 hours of ethics each year. At least 2 ethics hours each year, 4 per two-year cycle. One of the 4 hours must be a course on Michigan statutes and administrative rules applicable to public accountancy, with content created by the Michigan Association of CPAs (R 338.5215(h)). Ethics course content must meet R 338.5255(2). Up to 40 hours above the annual 40-hour requirement may carry forward to the next year, including up to 8 accounting and auditing hours and 2 ethics hours. Hours carry forward only, not back. Nonresident licensees meet the requirement by meeting the CPE rules of their principal place of business state, if that state requires CPE for renewal (R 338.5210(1)). A waiver request must reach the department at least 30 days before the last regularly scheduled board meeting before license expiration (R 338.5210(3)).
Filing a renewal application certifies CPE compliance. Supporting records must be kept 4 years after the renewal date, and licensees are subject to audit (R 338.5210). Self-study plus nano-learning is capped at 20 hours per period, and teaching credit is capped at 20 hours per period (R 338.5215). A licensee short of hours may renew after reporting 80 qualifying hours plus 4 additional hours for each month needed to cure the deficiency; the additional hours do not count toward required hours (R 338.5211).
Michigan CPA licenses renew every two years by July 31 through LARA's MiPLUS system. A lapsed license can be relicensed with 40 CPE hours earned in the 12 months before application. Biennial, renewing July 31 every other year. July 31 of the renewal year.
Out-of-state CPAs practise in Michigan under the practice privilege of MCL 339.727a; a practice-privilege holder who meets the CPE rules of their principal place of business state is not required to meet Michigan CPE (R 338.5139). A lapsed Michigan license is relicensed with 40 CPE hours in the prior 12 months, including 8 in accounting and auditing and 2 in ethics, one of them the Michigan statutes and rules course (R 338.5230).
To sit for the exam: a baccalaureate curriculum of at least 120 semester hours from an approved institution with a concentration in accounting of at least 24 semester hours of accounting (accounting information systems, auditing and attestation, cost or managerial, financial accounting and reporting, governmental or fund accounting, taxation) and at least 24 semester hours of general business (R 338.5115). For the CPA certificate: at least 150 semester hours, a baccalaureate or higher degree, and the accounting concentration under R 338.5115 (R 338.5116; MCL 339.725(1)(e)). Duplicative courses count only once.
At least 2,000 hours of qualifying experience earned over not less than 1 and not more than 5 calendar years. College or university internships count in full. Accounting teaching counts after at least 4 academic semesters as principal instructor of at least 6 credit hours per semester of above-elementary accounting courses (R 338.5117).
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