OVERVIEW:
The accountancy (CPA) firm license allows a firm to engage in the unrestricted practice of public accounting.
NOTE: The content contained below is a general overview of licensing requirements. Links to access the Occupational Code and Administrative Rules for this profession can be found at the end of this guide.
LICENSURE REQUIREMENTS CHECKLIST
APPLICATION AND FEES
- Online Application for an Accountancy (CPA) Firm License - Complete all fields, answer all questions, and upload any supporting documentation.
- Online applications can be completed by visiting www.michigan.gov/miplus
- Application Fee + 2 year license fee: (Must be paid by Visa, Mastercard, American Express, or Discover credit or debit card)
- Accountancy (CPA) Firm license: $300.00
THE FOLLOWING REQUIREMENTS APPLY TO ALL APPLICANTS
- Good Standing Question – Pursuant to MCL 339.728(2)(a), are at least a simple majority of the equity and voting rights of the firm held directly or beneficially by individuals who are licensed in good standing as certified public accountants of this state or the equivalent in another licensing jurisdiction.
- Attest and Compilation Question – Pursuant to MCL 339.728(2)(b), are all attest and compilation services provided by the firm in this state performed under the supervision of an individual who is licensed and in good standing as a certified public accountant in this state or the equivalent in another licensing jurisdiction acceptable to the board.
ADDITIONAL REQUIREMENTS FOR THOSE APPLYING FOR RELICENSURE
(These are in addition to the requirements stated above that apply to All applicants)
- Online application can be completed by visiting www.michigan.gov/miplus and selecting MiPLUS Login. Once logged in, click on the “Licenses” tab, select “Modification” next to your license number and this will start the relicensure process.
- 2 year Accountancy (CPA) Firm Relicensure Application and Fee: $320.00 (Must be paid by Visa, Mastercard, American Express or Discover credit or debit card)
RENEWAL REQUIREMENTS CHECKLIST
- Online Application for Accountancy (CPA) Firm Renewal – Must be completed by visiting www.michigan.gov/miplus no sooner than 90 days prior to the expiration date of current license.
- Accoutancy (CPA) Firm Renewal Application Fee: $200.00 (Must be paid by Visa, Mastercard, American Express or Discover credit or debit card)
- Peer Review Fee (if applicable): $100.00
- Renewal Cycle: 2 years
- Peer Review – A licensed firm that performs audits, reviews and/or compilations shall provide proof of peer review obtained within the 3 years immediately preceding the application. The firm will not need to provide proof until the second renewal following initial licensure or the performance of services requiring a peer review.
- Accept Renewal Attestation – By accepting the renewal attestation, you as the licensee are certifying that you have met the continuing education requirements during the renewal period and all information provided on your renewal application is true and complete.
HELPFUL RESOURCES AND FORMS
By visiting www.michigan.gov/occupationallicense and clicking on the accountancy link you can access the following helpful resources and forms:
Resources:
FREQUENTLY ASKED QUESTIONS
How long is a license issued for?
An initial license is valid until the next license expiration date of the profession unless the license is issued less than 120 days prior to the renewal due date of the current license cycle, then it will carry to the following expiration date. The expiration date for all accountancy licenses is 07/31.
My license was lost/stolen/destroyed, how do I get a new one?
You may request a duplicate license online at www.michigan.gov/miplus. In order to request a hard copy of your license you will need to log in to your MiPlus account and pay a $10.00 fee.
How do I file a complaint against an occupational professional?
Information on how to File a Complaint with the Bureau of Professional Licensing can be found on the Bureau of Professional Licensing’s website at www.michigan.gov/bpl.
