Occupations: accounting; requirements for an accountancy firm license; modify. Amends secs. 724 & 728 of 1980 PA 299 (MCL 339.724 & 339.728).
HB 4892 modifies licensing requirements for accountancy firms in Michigan by amending sections 724 and 728 of the state's accountancy law (MCL 339.724 & 339.728). The bill directly affects accounting firms seeking or holding a license to operate in Michigan, as it changes the rules they must follow to maintain their licensure. Specific changes to the requirements (such as education, experience, or firm structure rules) are not detailed in the provided context. Without additional information on the exact amendments, the precise policy impact cannot be described. This summary reflects the bill's purpose as stated in its title and context, without speculation.
Bill status
passed both
4 of 5 stages cleared
Introduction
Sep 2025
Committee Review
Jan 2026
House Passage
Dec 2025
Senate Passage
Jan 2026
Governor
Introduced Sep 11, 2025
Last action Jan 14, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
Substitute (H-1)
→
Substitute (H-1) - 2
·
4 edits
MODERATE
The document was updated from a legislative committee list to the full text of Substitute H-1 for HB 4892, which modifies the Michigan Occupational Code regarding accounting licenses. This version replaces the previous list of bills with the actual legal language defining who must be licensed to practice public accounting in Michigan and under what conditions foreign firms or individuals may operate temporarily.
Scope change
The scope changed from a general list of bills referred to the Rules Committee to the specific statutory text of one bill (HB 4892) concerning accounting regulations.
REQUIREMENT
Added specific exemptions for non-accountants (such as attorneys and public officials) from needing a CPA license when performing certain tasks like preparing reports or tax returns.
Mandated that firms performing certain services must notify the department of any address changes within 30 days.
ELIGIBILITY
Established new criteria allowing foreign firms to provide services in Michigan if a majority of owners are licensed CPAs and services are supervised by a state-licensed CPA.
DEFINITION
Clarified that sole proprietorships operated by licensed CPAs do not require a separate firm license.
Floor votes · House Dec 17, 2025
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
16
Key actions
6
Committee
5
Jan 14, 2026
Committee
REFERRED TO COMMITTEE ON REGULATORY AFFAIRS
upper
Jan 14, 2026
Upper · Passed
PASSED BY HOUSE WITH IMMEDIATE EFFECT
upper
Dec 17, 2025
Lower · Passed
passed; given immediate effect Roll Call #360 Yeas 93 Nays 10 Excused 0 Not Voting 7
lower
Dec 16, 2025
Lower · Passed
substitute (H-1) adopted
lower
Dec 11, 2025
Committee
referred to second reading
lower
Dec 11, 2025
Lower · Passed
reported with recommendation with substitute (H-1)
lower
Nov 4, 2025
Lower · Passed
recommendation concurred in
lower
Nov 4, 2025
Lower · Passed
reported with recommendation for referral to Committee on Rules with substitute (H-1)
lower
Sep 11, 2025
Committee
referred to Committee on Finance
lower
Sep 11, 2025
Introduced
introduced by Representative Rep. Steve Frisbie
lower
1 primary · 5 co-sponsors
Sponsors
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