CPA / Accounting License from Delaware 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 Delaware. 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 Delaware 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 Delaware. 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, Delaware → Michigan
| Delaware (current) | Michigan (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule) | 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 Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time | LARA does not publish a processing time for the CPA reciprocity application |
| Licensing authority | Delaware Board of Accountancy (Division of Professional Regulation) | 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 Delaware CPA license?
Yes — Michigan recognizes CPA licenses from all states, including Delaware. 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 Delaware 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 Delaware, practice privilege usually covers you with no Michigan license, notice, or fee.
What does the Delaware-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 Delaware CPA license after licensing in Michigan?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Delaware 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)
- Delaware DPR — CPA Permit to Practice (two reciprocal routes: substantial equivalency vs four-years-experience, exam scores) ↗ (accessed 2026-07-21)
- Delaware DPR — Board of Accountancy fee schedule ($187 CPA permit) ↗ (accessed 2026-07-21)
- Delaware DPR — Board of Accountancy FAQs (substantial equivalency and practice privilege) ↗ (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]