If your CPA license expires on July 31 of the current year, it is time to renew. These best practices will help you to stay organized as you complete the process:
- Earn all your CPE by June 30 and enter it into the MICPA CPE Tracker.
- Enter your carryover for both years of the reporting period. Here’s how.
- Click "Send to LARA" and choose the License Renewal option from the drop-down to generate your Tracker code.
- Log in to the Department of Licensing and Regulatory Affairs (LARA) MiPLUS portal, enter your Tracker code, and pay for your license.
The Michigan Department of Licensing & Regulatory Affairs (LARA), through its Bureau of Professional Licensing, oversees professional licensing in Michigan, including issuing CPA licenses and enforcing penalties for noncompliance. License renewal with the State of Michigan is done through the MiPLUS portal.
When & How to Renew
- The renewal period is July 1 – July 31 every other year.
- Late renewal (August 1 – September 30) allows CPAs to renew without penalties but requires a $20 late fee.
- CPA licenses expire July 31 two years after the last renewal. Visit the state’s website to check your expiration date.
- To renew, visit MiPLUS and select "Click Here to Renew". Follow the application process and pay the fee associated with your license.
Entering Registered Status
- Apply for registered status on MiPLUS similarly to the renewal or relicensure of an active CPA license.
Reactivating a Lapsed License
- To reactivate a lapsed CPA license, complete one year’s worth of CPE in the 12 months before reactivation.
- 40 hours total, including:
- 8 hours in Accounting & Auditing
- 1 hour in Michigan Specific Ethics
- 1 hour in General Ethics
- Submit CPE completion certificates with your relicensure application via MiPLUS.
Reciprocity for Out-of-State CPAs
- CPAs licensed in another state can renew in Michigan if they meet their home state's CPE requirements. The Michigan Specific Ethics course is not required for out-of-state CPAs.
- 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.
- More about CPA Mobility
- Licensed CPA: Authorized to perform public accounting services.
- Registered CPA: Can use the CPA designation but cannot perform public accounting services.
- CPA Firm: Allows a firm to engage in the unrestricted practice of public accounting.
Michigan law defines public accounting as one or more of the following services when performed by a CPA:
- Issuing reports in connection with attest or compilation services.
-
Performing management advisory, financial advisory, or consulting services, including but not limited to:
- Business valuation
- Forensic accounting
- Fraud examination
- Preparing tax returns or providing advice on tax matters.
- Updating License Information: Log in to MiPLUS and select “Modify”.
- Address or contact information changes for firm or individual licenses must be reported to LARA within 30 days of the change occurring or fines will be assessed.
- Firm Licenses: Must also be renewed every two years after the initial license issuance.
- Request a Hard Copy of your license within the MiPLUS license renewal application for $10 per copy.
- Need a certificate? State of Michigan CPA License Certificate & MICPA Membership Certificate are complimentary for MICPA members.
Request a Certificate
- Verify a CPA License
- Licensure FAQ
- Michigan Accountancy Laws & Rules
For further information and questions
Contact the Department of Licensing & Regulatory Affairs (LARA)
(517) 241-0199 (Press 4)
Email LARA: BPLHelp@michigan.gov
Or reach out to the MICPA at (248) 267-3700