Certified Public Accountancy Firm License

The Bureau of Commercial Services, Licensing Division within the Department of Licensing and Regulatory Affairs licenses certified public accountancy firms. The Michigan Board of Accountancy is responsible for the certification and licensure of certified public accountants and public accounting firms under Article 7 of Public Act 299 of 1980, as amended.

New!  Applications for these tasks are submitted and paid for online through the Michigan Business One Stop portal.

A. NAME OF LICENSE OR APPROVAL:

Certified Public Accountancy Firm application

Other Certified Public Accountancy forms

B. STATUTORY AUTHORITY:

PA 299 of 1980 (Occupational Code) Article 7

C. APPLICABLE REGULATION:

Administrative Rules

D. SUMMARY OF LICENSE/APPROVAL PROCESS:

 1.  Applicability (activities that require the license)

• All firms organized for the practice of public accounting are required to be licensed. A firm may be a corporation, partnership, limited liability company, or sole proprietorship operating under an assumed name.

• A simple majority of the equity and voting rights of a firm are required to be held by Certified Public Accountants (CPA). Each office of a firm is required to be managed by a licensed Michigan CPA.

 2.  Pre-Application Requirements

N/A

 3.  Application Submission Requirements

Applicants must submit a signed application form and the information that is specified in Article 7 of P.A. 299 of 1980, as amended (Occupational Code) laws and/or rules and directions for completing an application.

 4.  Procedures and Time-Frame for Obtaining License or Approval

N/A

 5.  Operational Requirements

N/A

 6.  Fees

 7.  Appeal Process

For the occupations regulated under the Occupational Code, this generally describes the procedure that is followed when an applicant for a license has received a formal denial of the application. The Code calls what they file a Petition for Review and requires that the Department receive it within 30 days. The appeal/petition is placed on the board agenda for the next regularly scheduled board meeting. The Petitioner files a written request to appeal that is accompanied by any documents which would substantiate their reason why the denial should be overturned and a license granted. The two main categories of denial are: lack of good moral character and failure to meet the license requirements (lack of education, experience, failed exam, etc.) The Board and Department hear the appeal/Petition during the meeting. The Board vote must be agreed upon by the Department; in case of the Board voting to overturn the denial and the Department disagreeing (wanting the denial to stand), the Department has the final decision. If the Petitioner is in attendance, the Petitioner knows the outcome then but either way a letter outlining the results is mailed to the Petitioner. Should the Petitioner wish to appeal an upheld denial determination made at the Board meeting, the next step would be filing in Circuit Court. If the occupation is not under the Occupational Code, the Bureau Director would hear the appeal and any upheld denial by the Bureau Director could also be appealed to Circuit Court.

 8.  Public Input Opportunities

The public has an opportunity to provide input in various ways. Typical opportunities for input are when administrative rules are being considered at a Public Hearing. The public has an opportunity to address specific draft rules or the rule set overall either in writing or by testimony at the hearing. At open Board Meetings, the public is given an opportunity to address the board on either specific items or in general. At any time a member of the public wishes to address a Bureau practice, policy or procedure, a letter to the Bureau Director may be sent. The Bureau also receives many inquiries or comments by way of letters to the Governor regarding Bureau operations or specific licensure applications.

E. Contact Information:

Contact Us

Creation/Revision Date:

October 2010