Michigan 2025-2026 Regular Session

Michigan House Bill HB4892

Introduced
9/11/25  
Refer
9/11/25  
Report Pass
11/4/25  
Report Pass
12/11/25  
Engrossed
12/17/25  

Caption

Occupations: accounting; requirements for an accountancy firm license; modify. Amends secs. 724 & 728 of 1980 PA 299 (MCL 339.724 & 339.728).

Impact

The bill's modifications allow out-of-state accountants and foreign licensed professionals to temporarily provide their services in Michigan, broadening the accessibility of accounting expertise to Michigan residents and businesses. This measure is expected to enhance competition among firms, drive down service costs, and ensure higher standards by allowing a diverse range of professionals to work under Michigan's regulatory framework, thus fostering economic opportunities in the state’s accounting sector.

Summary

House Bill 4892 seeks to amend the state's Occupational Code by modifying the requirements for an accountancy firm license. Specifically, it aims to facilitate the ability of non-licensed accountants from other jurisdictions to operate in Michigan under certain conditions, thereby potentially broadening the pool of accounting professionals available in the state. This amendment addresses sections 724 and 728 of the existing law, which pertain to the licensing framework for public accountants and the operation of accounting firms in Michigan.

Sentiment

General sentiment surrounding HB 4892 appears to be cautiously optimistic. Proponents argue that the bill will enable greater flexibility and variety in accounting services available to consumers while potentially boosting the economy. However, there are concerns from some stakeholders about the implications of allowing non-local professionals to operate without a full local license, worrying it may compromise the standards of practice that residents have come to expect from Michigan-based firms.

Contention

Notable points of contention include the balance between maintaining high standards in public accounting practices versus welcoming a more diverse set of professionals into the field. Critics argue that while greater flexibility and out-of-state professionals are beneficial, it is crucial to ensure that the integrity and quality of accounting practices are upheld, which may be affected by less stringent requirements for temporary practice permits.

Companion Bills

No companion bills found.

Previously Filed As

MI HB4893

Occupations: accounting; required hours of instruction for accountants; revise. Amends secs. 725 & 727a of 1980 PA 299 (MCL 339.725 & 339.727a).

MI HB4502

Occupations: accounting; qualifications for certified public accountants; revise. Amends secs. 725 & 727a of 1980 PA 299 (MCL 339.725 & 339.727a).

MI HB2573

Amending statutes concerning the Kansas board of accountancy; relating to licensure requirements for certified public accountants.

MI HB5207

Occupations: barbers; barber instructor licensing requirements; modify. Amends secs. 1109 & 1206 of 1980 PA 299 (MCL 339.1109 & 339.1206).

MI HB5284

Occupations: individual licensing and registration; procedure for vacating disciplinary records of certain licensees or registrants; provide for. Amends secs. 729, 2009 & 2627 of 1980 PA 299 (MCL 339.729 et seq.) & adds sec. 2504b.

MI HB4927

Occupations: barbers; required hours of course study for licensure; modify. Amends secs. 1108 & 1110 of 1980 PA 299 (MCL 339.1108 & 339.1110).

MI HB4887

Occupations: collection practices; licensing of collection agencies; modify. Amends secs. 303a & 411 of 1980 PA 299 (MCL 339.303a & 339.411) & repeals art. 9 of 1980 PA 299 (MCL 339.901 - 339.920) & sec. 21 of 1979 PA 152 (MCL 338.2221).

MI HB296

Public Accountant Licensure Requirements

MI HB4924

Occupations: individual licensing and registration; licensing reciprocity under the occupational code for certain individuals who hold an out-of-state license; provide for. Amends sec. 217 of 1980 PA 299 (MCL 339.217).

MI SB432

To Amend The Law Concerning Accountants; And To Amend The Definition Of Substantial Equivalency For The Practice Of Accountancy.

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