Michigan CPA License Reinstatement: What a Lapsed License Costs

$100 application-processing fee (MCL 338.2211) applies to a relicensure application under R 338.5230 (that rule requires 'the required fee' without stating an amount itself). A separate $20 late-renewal fee applies only within the 60-day cure window before true lapse.

• 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: The board's own michigan.gov page blocks automated access site-wide, so this fact could not be freshly re-confirmed by an automated check at publish time -- the codified rule and statute (R 338.5230, MCL 339.411, 338.2206, 338.2211) were fetched directly and state these figures; the $100 fee is inferred with high but not full confidence as the correct line item, since no board document explicitly labeled 'reinstatement fee' could be reached. Recommend a manual check of the board's page if you want it confirmed firsthand.