Michigan Office of Administrative Hearings and Rules

Administrative Rules Division (ARD)

MOAHR-Rules@michigan.gov

AGENCY REPORT TO THE

JOINT COMMITTEE ON ADMINISTRATIVE RULES (JCAR)

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

Email of person completing this form:

MacIntoshW1@michigan.gov

Name of Department Regulatory Affairs Officer reviewing this form:

Elizabeth Arasim

RULE SET INFORMATION:

MOAHR assigned rule set number:

2024-54 LR

Title of the proposed rule set:

Accountancy – General Rules

1. Purpose of 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.

2. Summary of the proposed rules:

The proposed revisions to the rules include the most current standards of professional practice, supply the cost for

obtaining copies of the adopted standards, and clarify the coursework requirements for a concentration in accounting.

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

dates:

The Flint Journal, March 13, 2025

The Grand Rapids Press, March 13, 2025

The Escanaba Daily Press, March 29, 2025

4. Date of publication of the proposed rules and notice of public hearing in the Michigan Register:

4/15/2025

5. Date, time, and location of the public hearing:

4/18/2025 09:00 AM at UL-4, 611 W. Ottawa Street, Lansing, Michigan

MCL 24.242 and 24.245

Agency Report to JCAR -Page 2

6. 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=1561

7. List of the name and title of agency representative(s) who attended the public hearing:

Weston MacIntosh, Departmental Specialist, Bureau of Professional Licensing

Kerry Przybylo, Manager, Bureau of Professional Licensing

8. Persons submitting comments of support:

Daniel Brickner

Ryan King

Michelle Spunar

9. Persons submitting comments of opposition:

Paul Balas

Jeanine Campau-Grifka

Scott Dell

Bob Doyle

Jacalyn Goforth

Randy Gross

Mary Lou Gura

Kevin Heckman

Kyonghee Kim

Kevin Kobelsky

Michael Page

Michelle Randall

Isabel Wang

Marta Zaniewski

10. Persons submitting other comments:

Michael Romanowksi

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

comment period:

Name &

Comments Made at Written Comments

Agency Rationale for Rule Rule Number &

Organization Public Hearing

Change & Description of

Change(s) Made

The department is following

Citation

Changed

Marta

We urge the

Zaniewski ꢀ

American

Institute of

CPAs (AICPA)

Department to pause the board’s decision to keep 338.5115(1)(b),

any decision on

eliminating the

business credit hour

requirement until all

stakeholder

the 24 semester hours of

general business courses

requirement for a

(2), and R

338.5116(2)

concentration in accounting.

recommendations are

reviewed, including

those being prepared ꢀ

by MICPA and

grounded in national

model language.

Changes to licensure

should be undertaken

in a deliberate,

collaborative manner -

MCL 24.242 and 24.245