7/1 to 6/30 biennially on odd years

12/31 biennially on odd years

Renew online at your convenience. CPAs renewing online will need your ten-digit License/Permanent ID number.
Online renewal

Any hours in excess of the yearly minimum hours required may be carried to the following continuing education year, up to 40 hours.

• No more than eight (8) hours in accounting and auditing can be carried over.
• No more than two (2) hours in ethics can be carried over.

A licensee shall not receive credit for repeating a self-study program or course or another self-study program or course that has substantially the same content during a continuing education period.

• Instruction: Maximum 40 hours
• Self-Study: Maximum 40 hours

WebCE courses are NASBA QAS self-study online. Michigan CPAs can only complete 40 hours in CPE self-study courses.

Self-Study CPE Requirements: Students should read the course material prior to taking the final exam.

The final exam is open-book. Students may refer to the course material as often as needed. If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

Self-Study Final Exam: 70%

WebCE does NOT report CPE course completions to the Michigan Board of Accountancy.
Licensees report continuing education hours earned at the time of license renewal. To claim hours under individual self-study programs (WebCE courses are self-study), the CPA must keep the following information from the sponsor for each program:

• Title, sponsor name, and address, date(s) completed, description of course content and categorization of credits.
• Written certification or certificate of completion stating the number of hours and category.

CPA License Renewal

WebCE provides online printable certificates of completion. Certificates of completion will be available to print online immediately after the final exam is passed. You should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity.