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Licensure

What You Need to Know

 

 

If your CPA license expires on 7/31/2024, this is your year to renew! These best practices will help you to record, manage and renew:

  1. Earn all your CPE by 6/30/2024 and enter it into the MICPA CPE Tracker.
  2. Enter your carryover for both years of the reporting period. Here’s how.
  3. Click Send to LARA and choose the License Renewal option from the drop-down. Follow these three steps to generate your Tracker code. 
  4. Log in to LARA's MiPLUS portal, enter your Tracker code and pay for your license.

 

 



What is a continuing education period?

A continuing education year is July 1 – June 30 every year, this is the period when you must earn your 40 hours of CPE (continuing professional education).

What is a reporting period?

You report your earned CPE to the state every two years, at the end of what is referred to as the reporting period (July 31st of every other year).

What is the difference between Self-Study and Group Live?

View this graphic for more information.

What is the definition of the different types of CPE?

Live/group study: A minimum of 50 minutes of continuous instruction conducted by an instructor or discussion leader.

Nano-Learning: 10-minute educational course designed for nano-learning. This program uses instructional methods that define a minimum of 1 learning objective. The participant must complete an assessment with a passing grade of 100% to receive the .2 credit.

Self-Study: A minimum of 25 minutes of continuous instruction designed for self-study. Participants must complete the program and program outline.

Instruction: A minimum of 50 minutes of continuous instruction where you are the instructor/presenter.

What actions constitute public accounting?

Public accounting is defined in state statute as: including 1 or more of the following activities when performed or offered to be performed by an individual who is holding himself or herself out as a certified public accountant for a client or a potential client: (a) The issuance of reports in connection with any attest or compilation services. (b) One or more kinds of management advisory, financial advisory, or consulting services, including, but not limited to, business valuation, forensic accounting, and fraud examination services. (c) The preparation of tax returns. (d) The furnishing of advice on tax matters.

What is registered status and what can I do with a registered CPA license?

Under Michigan law, a registered CPA is a person issued a registration as a CPA. A licensed CPA is a person holding a license to practice as a CPA. With a registered CPA license, you can keep the CPA designation at the end of your name. However, a registered CPA cannot do anything that constitutes public accounting (as defined above).

 

When do I renew my license?

The renewal period is July 1 – July 31, licensees must renew their license by July 31 every other year.

What is late renewal?

Late renewal is a period starting on August 1 that lasts 60 days and allows CPAs to renew their license without any CPE penalties or going through the process of relicensure. Late renewal requires the fine of $20 that is to be paid in your application.

When does my license expire?

CPA licenses expire on July 31st two years after the last renewal of the license. Whether a CPA license expires on an even or an odd year is dependent on the initial license date. For example, a license that is issued on April 4, 2022 will have an expiration date of July 31, 2024.

How do I know when to renew my license?

You renew your license in year two of your license cycle. You can see what year you are in by logging in to your MICPA CPE tracker. You can also see your licensure expiration date on the state's website by clicking here.

Note: Beginning April 4, 2020, the Department of Licensing and Regulatory Affairs (LARA) began issuing licenses with expiration dates in both even and odd years based on the year the license was issued.

How do I renew my license on MiPLUS?

After logging into MiPLUS, your homepage shows a list of records. If you do not see your current license, please contact the MICPA at 248-267-3700 or LARA at 517-241-0199, then press 4. You can also email BPLHelp@michigan.gov to merge your records. Once your license has been merged, select "Click Here to Renew". Do not check any boxes. Follow the process of the application and pay the associated fee with your license.

Note: If you do not request a hard copy of your renewed license within the application, you will have to go back into MiPLUS and request a physical copy of your license at $10 per copy.

What happens if I do not earn the required amount of CPE in a continuing education period?

According to the administrative rules outlined below, for every month that it takes to remove the deficiency, you are required to earn 4 penalty hours.

A licensee who does not earn sufficient qualifying hours during the continuing education period may be allowed to renew a license upon reporting 80 qualifying hours and an additional 4 hours of continuing education credit for each month of time needed to remove the deficiency. The additional 4 hours of continuing education credit for each month of time needed to remove the deficiency shall not apply toward the qualifying hours of continuing education credit required in a continuing education period for the renewal of a license.

If my license is in registered status, do I need to renew?

Yes, CPAs in registered status also renew their license every other year. The renewal year is based on when they switched from licensed to registered status. As a reminder, CPAs in registered status do not need to submit CPE to renew.

How do I enter registered status?

A CPA can enter registered status by applying on MiPLUS for registered status similarly to the renewal or re-licensure of an active CPA license. At the end of the application, a CPA can pay the fee associated with a registered license from the State of Michigan.

If I have a firm license, do I need to renew?

Yes, firm licenses also need to be renewed every other year, beginning two years after the initial license issuance.

How do I reactivate my license?

A licensee in registered or lapsed status who wishes to go into active status must complete one year’s worth of CPE within 12 months preceding the application for re-licensure. This includes 40 hours of CPE; 8 of which in Accounting & Auditing, 1 Michigan Specific Ethics and 1 general ethics course. The individual must then submit certificates of completion along with their application for re-licensure on MiPLUS.

I am a CPA living in another state, how do I apply for renewal through reciprocity?

As long as you have a current CPA license in another state and are following the CPE requirements in your home state, you can renew your license through CPA reciprocity. You do not need to take the Michigan Specific Ethics course. Visit MiPLUS to renew.

Note: On MiPLUS there is an attestation statement on the renewal submission where you can indicate that you have met continuing education requirements in accordance with the Michigan Occupational Code.

 

What are my CPE requirements?

You are required to earn 40 hours of CPE every continuing education year (July 1 – June 30). The 40 hours must include a minimum of 8 hours of Accounting & Auditing, a minimum of 2 hours of Ethics and 30 hours of Other. Every two years, one of your 4 total ethics hours needs to be in Michigan Specific Ethics.

I am a new licensee; how many hours of CPE am I required to earn?

New licensees are not required to earn CPE for the 12-month period beginning on the date of his or her original license. If you have questions about prorated CPE, contact LARA either by calling (517-241-0199) or sending an email to BPLHelp@michigan.gov

Do I need CPE for registered status?

When you have an active CPA license, you need to be up to date on CPE before transferring over into registered status. For example, if it is the second CPE year of a reporting period, a CPA is responsible for the 40 hours of CPE (8 Accounting & Auditing, 2 Ethics, 30 Other [with a maximum of 20 of these hours being self-study]) from the first CPE year.

Once you are in registered status you no longer need to earn and report CPE. If you would like to check your status, click here.

How do I know if a course is qualified CPE?

The responsibility of providing qualified CPE is on the individual CPA, the MICPA doesn’t pre-approve courses and it is ultimately the Department of Licensing and Regulatory Affair’s decision.

In order for a course to qualify for CPE, it must follow the National Association of State Boards of Accountancy (NASBA) guidelines which can be found here. If a provider is following the NASBA guidelines, then the CPE will qualify. Any provider that is NASBA certified provides qualified CPE. In the event that the provider is not NASBA certified, you can refer to the administrative rules on what qualifies as group study.

What topics qualify as CPE?

Find what topics qualify as CPE by visiting the Learn About CPE page.

Can I take the same course in the 2022-2023 continuing education period and the 2023-2024 continuing education period?

Continuing education hours shall not be granted for a program that has substantially the same content for which the applicant has already earned continuing education hours during the continuing education period. While you cannot earn credit for the same course in the same continuing education year you can take the same course if they are in different continuing education years.

How many hours can I earn in self-study?

50% of the total CPE that you earn in one continuing education year can be in self-study.

How many hours of CPE can I carry over?

You can carry over 40 hours of CPE each continuing education year with a maximum of 2 hours in Ethics and 8 hours in Accounting & Auditing. You can only carry hours forward to a future continuing education year, not back to a previous year.

How long do I need to keep my CPE records?

The State of Michigan requires that you keep continuing education records for at least four years.

Where do I send a CPE Waiver?

Bureau of Professional Licensing
Attention: Accountancy
P.O. Box 30670
Lansing, Michigan 48906

Have more questions relating to CPE?

Visit Learn About CPE

 Michigan Administrative Rules - Continuing Education

 

How do I update my information connected to my Michigan CPA license?

To make changes to your CPA license with the state (i.e. phone number, address, apply for a firm license) log into your MiPLUS account and select Modify.

Note: A change of address, or any other relevant information regarding a firm or individual CPA license must be updated within 30 days of the change occurring or LARA will assess fines.

Need a certificate?

State of Michigan CPA License Certificate & MICPA Membership Certificate are complimentary for MICPA members.

Request a Certificate

 

Department of Licensing & Regulatory Affairs (LARA)

Contact LARA at 517.241.0199 for more information.