The House Committee on Finance adopted an H‑2 substitute to House Bill 48‑93 on Oct. 28, 2025, advancing a bill that would add an additional pathway to CPA licensure and clarify continuing professional education (CPE) requirements.

Bob Doyle, president and CEO of the Michigan Association of CPAs, said the association "strongly support[s] HB 48‑93," describing the bill as a modernization that creates a nationally aligned licensure pathway and removes outdated barriers that delay entry to the profession.

Michelle Randall, CPA and retired accounting professor, testified that the bill creates an alternate licensure route that focuses on a bachelor’s degree, two years of qualifying professional experience and passage of the CPA exam. "This approach also reflects the updates that were recently made to the Uniform Accountancy Act," Randall said, describing the new pathway as one that recognizes verified professional experience rather than a mandatory 150 credit‑hour education requirement in all cases.

The bill also revises continuing professional education rules in state law. Testimony described the current Michigan requirement as 40 hours annually with a narrow requirement of eight auditing/accounting hours and two ethics hours. The substitute removes the mandatory auditing hours and replaces the structure with two hours of ethics and 38 hours in any category, and it explicitly codifies carryover rules: up to 40 hours may be carried into the next year of the two‑year licensing cycle and carryover hours must be applied before new hours.

Members asked how internships and prior work experience would count toward the experience requirement; witnesses said internships supervised by a CPA can count. The witnesses emphasized that the 150‑hour option remains available and that the bill creates an additional pathway rather than eliminating existing routes.

Representative Schutte moved to adopt the H‑2 substitute; the committee adopted the substitute on a roll call recorded as 14‑0.

Why it matters: Supporters framed the change as workforce policy—reducing time and cost barriers to licensure to expand the accounting pipeline, while maintaining exam and experience requirements to protect the credential’s rigor.