Licensure

What You Need to Know


If your CPA license expires on 7/31/2023, this is your year to renew! These steps will help you to record, report and renew:

  1. Earn all your CPE by 6/30/2023 and enter it into the MICPA CPE Tracker.
  2. Enter your carryover for both years of the reporting period. Here’s how.
  3. Once you have earned all of your CPE, 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.

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.

 

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.

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, 2020 will have an expiration date of July 31, 2022.

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.

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.

What happens if I do not earn the required amount of CPE in a Continuing Education Period?

According to the administrative rules, 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.

What can I do with a registered CPA license?

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 as public accounting. Per the administrative rules, 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.

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.

 

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?

When you received your CPA license, you received a letter from the Department of Licensing and Regulatory Affairs (LARA) with information about how many hours of CPE you are required to submit when you renew your license. If you do not have a copy of that letter, our Government Relations department can reach out to LARA for you to find out what your requirement is. Additionally, LARA has issued this guidance. View the document.

You cannot start earning CPE until you are a licensed CPA.

Click here to learn more about how to track your CPE hours with the MICPA CPE Tracker.

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.

Can I take the same course in the 2021-2022 continuing education period and the 2022-2023 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 do I update my information connected to my 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.

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.