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  
Agency Report to JCAR-Page 2  
5. List names of newspapers in which the notice of public hearing was published and  
publication dates:  
The Flint Journal, June 22, 2023  
The Grand Rapids Press, June 22, 2023  
The Mining Journal, June 28, 2023  
6. Date of publication of rules and notice of public hearing in Michigan Register:  
7/15/2023  
7. Date, time, and location of public hearing:  
7/17/2023 09:00 AM at UL-3 , 611 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:  
9. List of the name and title of agency representative(s) who attended the public hearing:  
Weston MacIntosh, Departmental Specialist, Bureau of Professional Licensing  
Stephanie Wysack, Departmental Technician, Bureau of Professional Licensing  
10. Persons submitting comments of support:  
None.  
11. Persons submitting comments of opposition:  
Katelyn Paul.  
12. Persons submitting other comments:  
None.  
13. Identify any changes made to the proposed rules based on comments received during the  
public comment period:  
Name &  
Organization public hearing  
Comments made at Written  
Comments  
Agency Rationale Rule number  
for Rule Change & citation  
and Description changed  
of Change(s)  
Made  
1
14.Date report completed:  
8/17/2023  
MCL 24.242 and 24.245  
;