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License Renewal: July 31st of every odd year

Reporting Period: Takes place twice a year

CPE Documentation: Instructions for hour submission and license renewal can be found at The Department of LIcensing and Regulatory Affairs on the State of Michigan’s Governmental Website.


Credit Limitations:

  • The limit of credit for instructors and self-study is 50% of total hours per year
  • Carry forward credits cannot exceed 8 A&A, 2 Ethics and 30 other?
  • Half credits are permitted


Hour Requirements: 40 hours per year (July 1 – June 30), 1 hour of every 40 hours must be in ethics

  • 8 of the 40-hour requirement must be accounting and auditing


Carryover: A maximum of 40 credits may be carried over into the following reporting period in order to help meet the requirement. Only 2 credits in Ethics are allowed to be carried forward to fulfill the subsequent Ethics requirement. Only 8 credits in Accounting and Auditing programs are permitted to be carried over in order to meet the subsequent Accounting and Auditing requirement. Only 30 miscellaneous credits may be carried over in order to meet the general requirement of the following year.