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Bill to eliminate duplicative firm licensing for sole‑proprietor CPAs advances to committee recommendation

Michigan House Rules Committee · November 14, 2025

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Summary

Representative Frisbie told the committee house bill 48 92 would remove the separate firm-license requirement for sole‑proprietor CPAs, streamlining licensing and reducing regulatory burden; the department and the CPA trade association indicated support during testimony.

Representative Frisbie testified in support of house bill 48 92, which he said "eliminates unnecessary and duplicative licensing requirements for CPAs who operate as sole proprietors." He told the committee the current system requires both an individual CPA license and a separate firm license even when a single practitioner operates the firm, which he described as wasteful of time and resources and a deterrent to entrepreneurship.

Frisbie told the committee the reform would "streamline the process, reduce government red tape, and allow CPAs to focus on what they do best." He said engagement with the department had been positive and that the CPA trade association supported the change. A representative from the Department of Licensing and Regulatory Affairs (LARA), Paige Fultz, was registered but "not wishing to speak."

Committee members confirmed the current dual-license requirement and the sponsor and department indicated cooperation on the language. The bill was presented for the committee’s consideration and moved forward alongside other licensing-related measures under review that day.