Ethics CPE requirement
Michigan: CPA ethics CPE requirement
Michigan Board of Accountancy (LARA) · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 2 year(s)
- Cycle notes
- MCL 339.729: at least 2 of 40 hours each year in professional ethics (4 per 2-year cycle); 1 of the 4 hours must be the Michigan statutes and administrative rules, content created by a statewide CPA association approved by the department.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study capped at 50% (20 hours) per year; does not constrain ethics.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- CONTENT MONOPOLY on 1 of 4 hours: the Michigan statutes/rules hour must use content created by the department-approved statewide association (MICPA). A third-party sponsor can serve the other 3 ethics hours from the National Registry (NASBA summary rev. 11/9/2022). A 2.0-credit product fits; do not market it as satisfying the Michigan-rules hour.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Michigan
No course is available for this jurisdiction yet.