Michigan CPA License Reinstatement: What a Lapsed License Costs

$320 total, per LARA's own licensing guide ("2 year CPA Relicensure Application and Fee: $320.00"), assembled from three components required by law: a $100 application-processing fee (MCL 338.2211) under R 338.5230, a $20 late-renewal fee (MCL 338.2206), and $200 for the upcoming two-year license period. MCL 339.411(3)(b) requires all three on relicensure; no single statute or rule states the $320 total in one line, but the Board's own guide confirms the assembled figure matches what the law requires.

• 40 CPE hours Mich. Admin. Code R 338.5230: 40 hours of CE completed within the 12 months immediately preceding the relicensure filing (1 additional year allowed to cure a deficiency) -- the same ~40/yr annualized rate as normal renewal, just compressed in timing. Licenses lapsed 3+ years additionally require proof of a valid unrevoked CPA certificate and may require passing all or part of the exam.
• 2 ethics hours, within that total.

Sourcing note: Michigan's statutes and rules don't state this $320 total in any single line -- you assemble it from three components: the $100 application-processing fee, the $20 late-renewal fee, and $200 for the upcoming two-year license period. The board's own licensing guide confirms the assembled figure ("2 year CPA Relicensure Application and Fee: $320.00"), independently matching what the law requires. (Last checked 2026-09-22.)