In Michigan, there are several highly reputable CPA firms that specialize in the audited financials required for SEC filings. While Tier 1 doesn’t strictly require an audit, many issuers choose a PCAOB-registered firm (Public Company Accounting Oversight Board) to ensure their financials are “future-proof” in case they want to switch to Tier 2 or eventually list on an exchange like the OTC Markets or NASDAQ.

​Here are the top Michigan-based firms with specific SEC/Reg A+ expertise:

​1. The “Big Three” Michigan SEC Firms

​These firms are large, regional powerhouses with dedicated teams for SEC compliance and “IPO readiness.”

  • UHY LLP (Farmington Hills / Detroit): * Specialty: They have a specific “SEC Support & IPO Readiness” division.
    • Best for: Companies that want a firm to act as a bridge between their internal bookkeeping and the formal audit. They are very experienced with Reg A+ filings and SEC comment letters.
    • Contact: UHY SEC Services
  • Plante Moran (Southfield / Grand Rapids): * Specialty: One of the largest firms in the US, they have a massive “Investment Management” and “Broker-Dealer” audit practice.
    • Best for: Real Estate investment funds or Tech companies planning to raise $20M+ and needing a highly recognizable name for institutional investors.
    • Contact: Plante Moran Audit
  • Rehmann (Troy / Grand Rapids): * Specialty: PCAOB-registered and recently inspected, they specialize in helping private companies transition to public reporting.
    • Best for: Mid-sized Michigan businesses that want a more personalized, local relationship while still meeting federal audit standards.
    • Contact: Rehmann Audit Services

​2. Specialized Boutique Firms (Cost-Effective)

​If you are doing a smaller Tier 1 or a “mini” Tier 2, these firms often offer more competitive flat-fee pricing for startups:

  • Schultz & Associates, CPA (Canton): Focuses on small-to-medium business audits and offers fixed-fee proposals, which is great for budgeting your Reg A+ costs.
  • Alan C. Young & Associates (Detroit): A long-standing Detroit firm with experience in both public and private sector auditing; good for local urban development projects.

​What to ask when you call them

​When you reach out for a quote, use these specific terms to ensure you get an accurate estimate:

  1. “Are you a PCAOB-registered firm?” (Even for Tier 1, this is a sign of high quality that Michigan regulators respect).
  2. “Do you have experience with Form 1-A filings?” (This is the specific form used for Reg A+).
  3. “Can you provide a ‘Comfort Letter’?” (Your underwriters or portal might ask for this later).
  4. “What is your turnaround time for a 2-year look-back audit?” (Usually takes 4–8 weeks).

​Next Step

​I recommend sending the inquiry email we drafted earlier to the Michigan Securities Bureau first. Once they confirm if they require an audit for your specific Tier 1 industry, you can take their response to one of these CPAs for a much more accurate quote.

Would you like me to find the specific Michigan office addresses and phone numbers for UHY or Plante Moran to save you the search?

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