Licensure

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.