• Biennial total CPE Requirement: 80 hours<\li>
• Annual CPE Requirement: 40 hours<\li>

• CPA Ethics: Minimum of 2 hours of ethics CPE are required each year.
  The content of 1 hour of the 4 hours of ethics required in a 2 year cycle must be state-specific. WebCE's ethics courses do not currently include the 1-hour state-specific content. Please contact the Michigan Association of CPAs for information on where to obtain the state-specific content.
• Accounting & Auditing: Minimum of 8 CPE hours each year

• Instruction: Maximum 20 hours each year
• Self-Study and Nano-Learning: Combined maximum of 20 hours each year

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.
• No more than one (1) hour in public accountancy laws and regulations can be carried over.

Licensees can begin to renew their licenses approximately 90 days prior to the renewal due date of their current license. Licensees will be mailed a renewal notification to their address on record. Licensees are required to renew their license(s) by using the online renewal system.

If selected for an audit, CPAs will be required to provide course information regarding continuing education.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.