Michigan Office of Administrative Hearings and Rules

MOAHR-Rules@michigan.gov

AGENCY REPORT TO THE

JOINT COMMITEE ON ADMNINISTRATIVE RULES (JCAR)

1. Agency Information

Agency name:

Licensing and Regulatory Affairs

Division/Bureau/Office:

Bureau of Professional Licensing

Name of person completing this form:

Weston MacIntosh

Phone number of person completing this form:

517-241-9269

E-mail of person completing this form:

MacIntoshW1@michigan.gov

Name of Department Regulatory Affairs Officer reviewing this form:

Elizabeth Arasim

2. Rule Set Information

MOAHR assigned rule set number:

2021-46 LR

Title of proposed rule set:

Accountancy – General Rules

3. Purpose for the proposed rules and background:

The Accountancy – General Rules pertain to pertain to definitions, standards, document retention,

examination, education, experience, privileges, permits, continuing education, renewal, relicensure,

conduct, independence, competence, fees, commissions, and peer review for certified professional

accountants.

Amendment of the rules will take place to supply clarity on definitions, standards, document

retention, examination, education, experience, privileges, permits, continuing education, renewal,

relicensure, conduct, independence, competence, fees, commissions, and peer review for certified

professional accountants.

4. Summary of proposed rules:

MCL 24.242 and 24.245

Agency Report to JCAR-Page 2

The proposed revisions to the rules: clarify the meaning of terms used in the proposed rules and

removal of definitions that are no longer necessary or are duplicative of definitions found in the

Occupational Code; include the most current accounting standards published and supplies the cost for

obtaining copies of the adopted standards; updated educational standards and supply the cost for

obtaining copies of the adopted standards; clarify that the responsibility for compliance with the rules

of professional conduct extends to officers, employees, partners, and principals; clarify that an

individual licensee, a firm licensee, an individual with practice privileges, or an out-of-state firm may

perform attest services of an enterprise only if they are independent from the enterprise; clarify that

commission means any consideration paid to an individual licensee, a firm licensee, an individual

with practice privileges, or an out-of-state firm by a third party in connection with a recommendation

or referral of a person to the third party; and clarify that qualified sponsoring organizations include

the American Institute of Certified Public Accountants (AICPA) peer review program, other entities

that adhere to the standards under R 338.5102(1)(a) as decided by the board, and a peer review

sponsoring organization approved by another state.

5. List names of newspapers in which the notice of public hearing was published and

publication dates:

The Flint Journal, April 17, 2022

The Grand Rapids Press, April 17, 2022

The Mining Journal, April 21, 2021

6. Date of publication of rules and notice of public hearing in Michigan Register:

5/1/2022

7. Date, time, and location of public hearing:

5/12/2022 09:00 AM at G. Mennen Williams Building Auditorium , 525 W. Ottawa Street, Lansing,

Michigan

8. Provide the link the agency used to post the regulatory impact statement and cost-benefit

analysis on its website:

https://ARS.apps.lara.state.mi.us/Transaction/RFRTransaction?TransactionID=1304

9. List of the name and title of agency representative(s) attending public hearing:

Weston MacIntosh, Departmental Specialist, Bureau of Professional Licensing

Kerry Przybylo, Manager, Boards and Committees, Bureau of Professional Licensing

Andria Ditschman, Departmental Technician, Bureau of Professional Licensing

10. Persons submitting comments of support:

None.

11. Persons submitting comments of opposition:

None.

12. Persons submitting other comments:

None.

13. Identify any changes made to the proposed rules based on comments received during the

public comment period:

MCL 24.242 and 24.245