Can an out-of-state CPA firm registered in Michigan prepare the Annual Financial Statement (AFS) report?

The CPA must be licensed in the State of Michigan. If a CPA firm is registered in Michigan, but the individual CPA is not licensed in Michigan, that CPA cannot prepare the AFS report. The CPA must also be licensed in Michigan.  Please refer to Section 701 of the Medical Marijuana Facilities Licensing Act and MCL 339.722.