Transfer Your CPA / Accounting License to Michigan: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) ↗
Yes — Michigan recognizes substantial equivalency, so the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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.. Application fee: 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).
Moving to Michigan from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Michigan recognizes substantial equivalency, the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Michigan is not becoming your principal place of business — you are serving Michigan clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Michigan license at all. Apply for the reciprocal license when Michigan is where you will actually be based.
Michigan has no bilateral state-to-state reciprocal agreements, but it licenses out-of-state CPAs from any US jurisdiction (not a named list) through a reciprocity application: the exam is not retaken, and the applicant qualifies by verifying four years of qualifying experience earned within the ten years immediately preceding application. A CPA who cannot meet that experience track must instead satisfy Michigan's standard requirements (150 semester hours plus one year / 2,000 hours of verified experience). Michigan uses 'licensed CPA' for the practicing credential and 'registered CPA' for the non-practicing status. Separate from license transfer, an out-of-state CPA may practice in Michigan under practice privilege/mobility with no Michigan license. Fee amounts are on the LARA application forms but were not confirmable on an accessible official page during research (LARA returned HTTP 403 to automated retrieval).
Michigan requirements at a glance
| Exam | 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. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
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| 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) |
| Processing time | LARA does not publish a processing time for the CPA reciprocity application |
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 — rules change.
- Submit the reciprocity/endorsement application to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) (application linked on this page).
- 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
Coming from a specific state?
Direction matters — these guides cover the exact move into Michigan:
All 50 origin states
Frequently asked questions
Does my CPA license transfer to Michigan?
Yes — Michigan recognizes substantial equivalency, so the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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.. Application fee: 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).
Do I have to retake the CPA Exam to get licensed in Michigan?
No. 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 even need a Michigan CPA license, or does mobility cover me?
If Michigan is not your principal place of business, practice privilege (mobility) usually lets you serve Michigan clients with no Michigan license, notice, or fee. You apply to the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) for a reciprocal license when Michigan becomes where you are principally based.
What does a Michigan reciprocal CPA license 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)).
How long does the Michigan reciprocity process take?
LARA does not publish a processing time for the CPA reciprocity application — LARA does not publish a processing time for the CPA reciprocity application.
How does Michigan's education requirement affect a reciprocal CPA license?
Michigan's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing).
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)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]