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Michigan State Board of Accountancy Resources 

The Michigan State Board of Accountancy is the licensing body for the CPA profession and works with the MICPA to communicate their activities and updates to the MICPA membership. The MSBA website offers a variety of resources for CPAs, from State Board Rules, requirements for certification, CPA Exam information and more.

Peer Review

The Peer Review Program, administered by The Michigan Association of Certified Public Accountants (MICPA), was developed by The American Institute of Certified Public Accountants (AICPA) as an educational tool providing information and support to participating firms. The purpose of a Peer Review is to enhance the quality of accounting, auditing and attestation services.

License Mobility

A majority of states, including Michigan, has adopted mobility legislation, which generally permits a licensed CPA in good standing from a substantially equivalent state to practice in another jurisdiction without obtaining another license. Learn more about mobility provisions and how to determine if you can practice in a specific state without obtaining a reciprocal license.


Ethical standards with in the CPA Profession are highly regarded. The MICPA offers CPAs a variety of ethics resources including the AICPA Professional Code of Conduct, how to file an ethics complaint, ethics FAQs and more.

Record Retention

MICPA members receive record retention guidance  through multiple sources. Learn more in this section.

Accounting & Auditing Resources 

Access updates and FAQs to Statement of Auditing Standards, Risk Assessment Standards, Mortgage Broker/Lender CPA Comfort Letters and more.

AICPA Employee Benefit Plan Audit Quality Center

To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans.


Revenue Administrative Bulletins

Access Revenue Administrative Bulletins issued by the State of Michigan Department of Treasury.


Comfort Letters/Privity Letters

Many CPAs are asked by their clients, or by their client’s lenders, for so-called “comfort letters.” “Comfort letters” are a mechanism by which the CPA is asked to confirm, in one way or another, some information the client has provided in order to secure financing. 


License Renewal Changes for 2013

Changes are coming to the processes through which CPAs comply with the continuing professional education (CPE) requirements for license renewal in Michigan. In an effort to streamline government processes, the Department of Licensing and Regulatory Affairs (LARA) is simplifying the way CPAs prove completion of their CPE and renew their license.


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