Michigan CPA Ethics Exam Requirements
In Michigan, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Michigan Department of Licensing and Regulatory Affairs (LARA) does not mandate a standalone ethics examination during the initial certification process.
However, licensed CPAs in Michigan must complete 2 hours of professional ethics Continuing Professional Education (CPE) each year, totaling 4 hours over a two-year license renewal cycle. Of these ethics hours, at least 1 hour must specifically relate to Michigan statutes and administrative rules governing public accountancy.
This approach highlights Michigan’s focus on ongoing ethical education tailored to state regulations, ensuring that CPAs remain knowledgeable about professional standards and Michigan-specific legal responsibilities throughout their careers.
For more details, click here to visit the Michigan Board of Accountancy website or email accountancy@michigan.gov. Applicants may also call the Board at (517) 335-9700.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
