MICHIGAN
LICENSED ACCOUNTANT (Certified Public Accountant) LICENSING GUIDE
Revision Date 08/22/2022 1
MICHIGAN
ARCHITECT
LICENSING
GUIDE
MICHIGAN LICENSED ACCOUNTANT
(Certified Public Accountant) LICENSING
GUIDE
LICENSURE REQUIREMENTS CHECKLIST
(Listed below are the minimum requirements needed to obtain a licensed accountant
(certified public
accountant)
license
)
APPLICATION AND FEES
□
Online Application for Licensed Accountant (Certified Public Accountant) License – Complete all fields,
answer all questions, and upload any supporting documentation.
□
Online applications can be completed by visiting www.michigan.gov/miplus
□
2-year license fee – (Must be paid by American Express, Visa, Mastercard, or Discover credit or debit
card)
o CPA New Application: $300.00
o Relicensure Application: $320.00
o Renewal Fee: $200.00
THE FOLLOWING REQUIREMENTS APPLY TO ALL APPLICANTS (EXCEPT RENEWAL)
□ Good Moral Character Questions - I have the ability and will serve the public in a fair, honest, and open
manner. If I have had a judgement of guilt in a criminal proceeding or a civil action against me, I am
rehabilitated, or the substance of my former offense is not reasonably related to the occupation or profession for
which I am seeking a license.
□ Social Security Number (SSN) - An individual applying for licensure is required to provide his or her
social security number at the time of application. If exempt under law from obtaining a SSN or you do not have a
SSN, the SSN affidavit form will be required to be uploaded at the time the application is submitted.
□ If requesting a fee waiver as an individual who served in the armed forces -
Form DD214, DD215, or any
other form acceptable to the Department that demonstrates you were separated from service with an honorable
character of service or under honorable conditions (general) character of service.
ADDITIONAL REQUIREMENTS FOR LICENSURE
□ Verification of completion of 150 semester hours at a higher education institution approved under
R 338.5115(3) or considered substantially equivalent under R 338.5115(4), including a bachelor's degree or
higher with a concentration in accounting at an educational institution approved by the board.
□
Proof of completion of not less than 2000 hours of qualifying experience within a period of not less than 1
calendar year and no more than 5 calendar years pursuant to MCL 339.725(4) that is verified by a certified
public accountant.
MICHIGAN
LICENSED ACCOUNTANT (Certified Public Accountant) LICENSING GUIDE
Revision Date 08/22/2022 2
□ Official certification of passing the Uniform CPA or IQEX examination provided by the administering
jurisdiction or the Nationa
l Association of State Boards of Accountancy (NASBA).
RELICENSURE
(REQUIREMENTS FOR A LAPSED MICHIGAN ACCOUNTANCY
(CPA)
LICENSE
)
□
Lapsed for less than 3 years after the expiration date of the license must submit the following:
□
Relicensure application and fee – $320.00
□
Continuing Education: Submit proof to the department of the completion of 40 hours of continuing
education within the
12 months immediately preceding the date of filing the relicensure application.
Any continuing education hours completed MORE than 12 months prior to the date of filing your
relicensure application will not be accepted, including any carry over hours from your previous
CPE reporting period.
□
Satisfy the requirements of R 338.5215, which outlines acceptable CPA continuing
education.
□
Eight of the 40 hours are in auditing and accounting.
□
Two of the 40 hours are in professional ethics.
□
One of the 2 hours is in professional ethics that satisfies the requirements under
R338.5215(1)(h).
□
No more than 50% of the required continuing education can may be from self-study or
instruction.
□ Lapsed for 3 years or more after the expiration date of the license must submit the following:
□
Relicensure application and fee. Relicensure Application - $320.00
□
Establish you hold a valid and unrevoked certificate as a certified public accountant that was
issued under section 725 or 726 of the act, MCL 339. 725 and 339. 726.
□
Continuing Education: Submit proof to the department of the completion of 40 hours of continuing
education within 12 months immediately preceding the date of filing the relicensure application.
Any continuing education hours completed MORE than 12 months prior to the date of filing your
relicensure application will not be accepted, including any carry over hours from your previous
CPE reporting period:
□ Satisfy the requirements of R 338.5215
□ Eight of the 40 hours must be in auditing and accounting
□ Two of the 40 hours must be in professional ethics
□ One of the 2 hours in professional ethics must satisfy the requirements under
R 338.5215(1)(h)
MICHIGAN
LICENSED ACCOUNTANT (Certified Public Accountant) LICENSING GUIDE
Revision Date 08/22/2022 3
RENEWAL REQUIREMENTS CHECKLIST
□ Online Application for A License Renewal - must be completed by visiting
www.michigan.gov/miplus.
□ Michigan Licensed Accountant (Certified Public Accountant) License Renewal Application Fee - $200
(Must be paid by American Express, Visa, Mastercard, or Discover credit or debit card).
□ Renewal Cycle - 2 years
□ Continuing Education Requirements for Michigan Residents- Completion of at least 40 hours of
continuing education for each year of the license cycle that complies with the following:
□ Eight of the 40 hours of continuing education for each year of a license cycle must be in auditing and
accounting.
□ Two of the 40 hours of continuing education for each year of the license cycle must be in professional
ethics.
□ One of the two hours in professional ethics must satisfy the requirements under R 338.5215(1)(h)
*A licensee is not required to meet the continuing education requirements for a period of 12
months, beginning on the date of his or her original license.
□ Out of State Residents Continuing Education Requirements-Satisfy the continuing education
requirements of the state where your principal place of business is located. If the state in which your
principal place of business is located does not have continuing education requirements, then you must
comply with the continuing education requirements for Michigan Residents, as specified in
MCL 339.729 and R 338.5215.
□ Peer Review - Proof of Peer review obtained within the 3 years immediately preceding the application.
□ Accept Renewal Attestation
Acceptable continuing education information, including requirements and limitations may be found in
R
338.5215.
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:
□
Michigan Occupational Code
□
Administrative Rules for Accountancy
