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.