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.