Michigan Office of Administrative Hearings and Rules
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:
Name of Department Regulatory Affairs Officer reviewing this form:
Elizabeth Arasim
2. Rule Set Information
MOAHR assigned rule set number:
2023-9 LR
Title of proposed rule set:
Accountancy – General Rules
3. Purpose for the proposed rules and background:
The Accountancy – General Rules 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:
The proposed revisions to the rules include the most current standards of professional practice and
supplies the cost for obtaining copies of the adopted standards, changes the requirement that
applicants shall pass all sections of the examination within a rolling 18-month period to a 30-month
period, clarifies the coursework requirements for a concentration in accounting, clarifies the period in
which a licensee must request a waiver of continuing education, and removes the department’s
consideration of a waiver of the required make-up hours necessary to remove a deficiency of
qualifying hours for a continuing education period.
MCL 24.242 and 24.245