DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
DIRECTOR'S OFFICE
ACCOUNTANCY – GENERAL RULES
Filed with the secretary of state on October 24, 2023
These rules become effective immediately after filing with the secretary of state unless
adopted under section 33, 44, or 45a(9) of the administrative procedures act of 1969,
1969 PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under these sections
become effective 7 days after filing with the secretary of state.
(By authority conferred on the department of licensing and regulatory affairs by sections
205, 308, 721, 725, 726, 728, and 729 of the occupational code, 1980 PA 299, MCL
339.205, 339.308, 339.721, 339.725, 339.726, 339.728, and 339.729, and Executive
Reorganization Order Nos. 1991-9, 1996-2, 2003-1, 2008-4, and 2011-4, MCL 338.3501,
445.2001, 445.2011, 445.2025, and 445.2030)
R 338.5101, R 338.5102, R 338.5110a, R 338.5111, R 338.5115, R 338.5116, R
338.5117, R 338.5210, R 338.5211, R 338.5215, R 338.5230, R 338.5255, and R
338.5501 of the Michigan Administrative Code are amended, as follows:
PART 1. GENERAL PROVISIONS
R 338.5101 Definitions.
Rule 101. (1) As used in these rules:
(a) “Board” means the state board of accountancy created under section 721 of the
code, MCL 339.721.
(b) “Code” means the occupational code, 1980 PA 299, MCL 339.101 to 339.2677.
(c) “Continuing education period” means all or part of a year beginning July 1 and
ending June 30.
(d) “Continuous instruction” means education time not including breakfast, lunch, or
dinner periods, coffee breaks, or any other breaks in the program.
(e) “CPA” means certified public accountant.
(f) “Disclose” means to provide a written communication from a CPA or CPA firm
informing the client, before making a recommendation or referral, that the CPA or CPA
firm will receive a commission, referral fee, or contingency fee from a third-party for
recommendations or referrals of products or services, or both.
(g) “Enterprise” means a person for which an individual licensee, firm licensee,
individual with practice privileges, or out-of-state firm performs professional services.
(h) “Financial statements” means statements and related footnotes that show financial
position, results of operations, and cash flows based on generally accepted accounting
principles or another comprehensive basis of accounting. Financial statements does not
June 13, 2023