CPA / Accounting License from Arizona to Michigan: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) ↗
Yes — Michigan recognizes CPA licenses from all states, including Arizona. Apply to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Michigan recognizes substantial equivalency, so your Arizona CPA license clears the bar on its own — the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) cares that you are a CPA in good standing, not that your license came from Arizona. What remains is Michigan-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Michigan ethics or rules-of-conduct exam. Do the mobility math first, though — if Michigan is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Arizona → Michigan
| Arizona (current) | Michigan (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 application fee; a separate biennial registration fee (statutory $100-$300; recently set at $275) is due upon approval to activate the certificate; fee waivers available for low-income applicants and qualifying military spouses/veterans) | Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) |
| Processing time | The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity | LARA does not publish a processing time for the CPA reciprocity application |
| Licensing authority | Arizona State Board of Accountancy | Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) |
The destination column is what you must satisfy — Michigan sets the rules for this move.
Step by step
- Confirm Michigan's current requirements on the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) website (linked below) — rules change.
- Submit the endorsement application to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate/license in good standing in another US jurisdiction.
- Reciprocity track: verify four years of qualifying experience (per MCL 339.725(4)) earned within the ten years immediately preceding application, after passing the exam.
- Have every US state or Canadian province where you hold or held a license send verification showing no pending disciplinary proceedings or sanctions.
- Applicants who cannot meet the four-of-ten experience track must instead qualify like an initial applicant (150 semester hours plus 1 year / 2,000 hours of verified experience).
- Pay the fees (Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403)) and allow LARA does not publish a processing time for the CPA reciprocity application.
Official links
Related guides
Frequently asked questions
Does Michigan accept a Arizona CPA license?
Yes — Michigan recognizes CPA licenses from all states, including Arizona. Apply to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Arizona to Michigan?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is confirmed by official certification from the administering jurisdiction or NASBA, and every state/province where you hold or held a license must send verification showing no pending discipline or sanctions. Michigan requires 2 hours of ethics CE (including 1 hour of Michigan statutes/rules) for licensure rather than a separate reciprocity ethics exam..
Do I need a Michigan license, or does mobility cover the move?
If Michigan becomes your principal place of business, you apply to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) for a reciprocal license. If you are only serving Michigan clients from Arizona, practice privilege usually covers you with no Michigan license, notice, or fee.
What does the Arizona-to-Michigan move cost?
Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) (Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403)).
Can I keep my Arizona CPA license after licensing in Michigan?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Arizona license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Michigan LARA — Licensed Accountant (CPA) Licensing Guide (reciprocity via 4-of-10 experience, license verification, exam certified not retaken) ↗ (accessed 2026-07-21)
- Michigan LARA — Accountant (CPA) Professional Licensing Guide (150 hours, 1 year experience; no direct bilateral reciprocal agreement, qualify by experience) ↗ (accessed 2026-07-21)
- Michigan LARA — Board of Accountancy (Bureau of Professional Licensing) ↗ (accessed 2026-07-21)
- Arizona State Board of Accountancy — Reciprocity (certificate of reciprocity by substantial equivalency; $100 application fee) ↗ (accessed 2026-07-21)
- A.R.S. 32-721 (issuance of certificate; reciprocity/substantial equivalency; exam not retaken; alternative experience pathways) ↗ (accessed 2026-07-21)
- Arizona State Board of Accountancy — Certification FAQs (professional ethics exam 90% within two years preceding application) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]