The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Who can prepare the Annual Financial Statement (AFS) report?
The AFS report must be conducted by an independent certified public accountant (CPA) licensed or authorized to practice in this state. The CPA must complete the CPA Attestation of Practice Authority form for each AFS report conducted by the CPA.