Michigan

BOARD INFORMATION FOR REFERRALS:

Michigan Board of Accountancy
Consumer and Industry Services
Commercial Services
PO Box 30018
Lansing, Michigan 48909
Phone: (517) 241-9288
Fax: (517) 241-9280
Website: www.michigan.gov/accountancy

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MICHIGAN? YES

Michigan does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from NASBA sponsors. PES is a registered sponsor with NASBA and have issued credits in the state of Michigan without any problems.

LICENSE RENEWAL INFORMATION:

• The board requires 80 hours of CPE every 2 years
• Minimum of 40 hours per year
• A minimum of 8 hours must be in the area of Accounting and Auditing each year.
• A minimum of 2 hours in the area of Ethics is required annually. State specific courses #4350: Ethics and Professional Conduct for Michigan CPAs (2 Hr) and #4355: Ethics and Professional Conduct for Michigan CPAs (4 Hr) satisfy this requirement. In addition, PES general ethics courses #4200, #4205, #4325 and #5140 will meet this requirement.

LICENSE EXPIRATION INFORMATION:

• The registrant must register biennially on 12/31 of odd years.

CPE COMPLETION DUE BY:

• CPE must me completed by 6/30 and reported by 7/31 prior to license expiration date.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS:

Registrant may claim up to 20 hours for a formal self-study program per CE year.

ACCEPTABLE AREAS OF STUDY:

Michigan Regulation States: "subjects which are designed to insure reasonable currency of knowledge as a basis for a high standard of practice as a CPA and which are relevant to the professional services rendered or to be rendered by the licensure applicant or the licensee". Provides a list of acceptable subjects and then states "any other subjects contributing to the professional competency of a licensee."

Acceptable areas: Accounting, Auditing, Taxation, Management Advisory Service, Information Technology, Computer Science, Communication Arts, Mathematics, Statistics, Probability and Quantitative Applications in Business, Economics, Business Law, Finance, and Professional Ethics. Areas other than those listed above may be acceptable if the registrant can demonstrate that they contribute to the registrant's professional competence. Responsibility for substantiating that a particular program is acceptable and meets the requirements rests solely upon the registrant.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/20/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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