I dont know if this is a mikrotik or ipcop issue.

My setup is like this.Mikrotik route all traffic to ipcop for filtering and user management.
The firewall(ipcop) checks each computer's mac address and if it is on the allow list then that computer is allowed to connect to the internet.

I ahve done some test and it looks like mikrotik does not forward computer mac address and only ip address. So when i add computer ip address to allowed list then interent works but not when i add computer mac address.

routing do not preserve MAC address. MAC is taken into account only in broadcast domain. if you need to see user's MAC, you should use bridge, not routing

And what about radius? What if i setup radius on on ap, will i need to use ip addresses or mac addresses to control who connects?

if you setup RADIUS authentication on AP - then you will see MAC addresses of wireless clients

You need to enable mac authentication on the mikrotik, but it does show the ip address of the client and the mac address that has been used by the client

Great!

Thank you