Michigan Office of Administrative Hearings and Rules  
Administrative Rules Division (ARD)  
MOAHR-Rules@michigan.gov  
REQUEST FOR RULEMAKING (RFR)  
1. Department:  
Licensing and Regulatory Affairs  
2. Bureau:  
Bureau of Professional Licensing  
3. Promulgation type:  
Full Process  
4. Title of proposed rule set:  
Accountancy – General Rules  
5. Rule numbers or rule set range of numbers:  
R 338.5101 – R 338.5503  
6. Estimated time frame:  
12 months  
Name of person filling out RFR:  
Weston MacIntosh  
Email of person filling out RFR:  
MacIntoshW1@michigan.gov  
Phone number of person filling out RFR:  
517-241-9269  
Address of person filling out RFR:  
611 W. Ottawa St.  
P.O. Box 30670  
Lansing, MI 48909  
7. Describe the general purpose of these rules, including any problems the changes are intended  
to address.  
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.  
8. Please cite the specific promulgation authority for the rules (i.e., department director,  
commission, board, etc.).  
MCL 339.205 authorizes the department to promulgate rules to implement articles 1 to 6 and rules  
which are necessary and appropriate to enable the department to fulfill its role under this act.  
MCL 339.308 authorizes a board to promulgate rules as required in the article in which it is created as  
are necessary and appropriate to fulfill its role and a board may promulgate rules to set the minimal  
standards of acceptable practice for an occupation for which the board is created.  
MCL 339.721 authorizes that the director may promulgate rules of professional conduct for  
establishing and maintaining high standards of competence and integrity in the practice of public  
MCL 24.239  
RFR-Page 2  
accounting, rules governing corporations practicing public accounting, consistent with former 1962 PA  
192 or chapter 2A of the business corporation act, 1972 PA 284, MCL 450.1281 to 450.1289, as  
applicable, rules governing educational requirements that qualify an applicant to sit for the uniform  
CPA exam, rules governing educational and experience requirements for the issuance of a certificate  
as a certified public accountant, rules of procedure governing the conduct of matters before the  
board, rules governing the recognition of educational institutions by the board, rules governing  
continuing education required under section 729, and any other rules considered necessary by the  
director to implement and enforce this article.  
MCL 339.729 authorizes the department to establish a peer review program approved by the board in  
which each licensed firm and sole practitioner that performs audit, review, and compilations that are  
relied upon by third parties shall participate.  
A. Please list all applicable statutory references (MCLs, Executive Orders, etc.).  
MCL 339.205; MCL 339.308; MCL 339.721; MCL 339.725; MCL 339.726; MCL 339.728; MCL  
339.729; Executive Reorganization Order No. 1991-9, MCL 338.3501; Executive  
Reorganization Order No.1996-2, MCL 445.2001; Executive Reorganization Order No. 2003-1,  
MCL 445.2011; Executive Reorganization Order No. 2008-4, MCL 445.2025; and Executive  
Reorganization Order No. 2011-4, MCL 445.2030.  
B. Are the rules mandated by any applicable constitutional or statutory provision? If so,  
please explain.  
Under MCL 339.205, the department shall promulgate rules to implement articles 1 to 6 and  
rules which are necessary and appropriate to enable the department to fulfill its role under this  
act.  
Under MCL 339.308, a board shall promulgate rules as required in the article in which it is  
created as are necessary and appropriate to fulfill its role and a board may promulgate rules to  
set the minimal standards of acceptable practice for an occupation for which the board is  
created.  
Under MCL 339.729, each licensed firm and sole practitioner that performs audit, review, and  
compilations that are relied upon by third parties shall participate in a peer review program  
established by rule of the department and approved by the board.  
There is no constitutional mandate.  
9. Please describe the extent to which the rules conflict with or duplicate similar rules,  
compliance requirements, or other standards adopted at the state, regional, or federal level.  
Each state sets up its own requirements with respect to accountants. The rules do not conflict with or  
duplicate similar rules, compliance requirements, or other standards adopted at the state, regional, or  
federal level.  
10. Is the subject matter of the rules currently contained in any guideline, handbook, manual,  
instructional bulletin, form with instructions, or operational memoranda?  
No. The subject matter of these rules is not currently contained in any guideline, handbook, manual,  
instructional bulletin, form with instructions, or operational memoranda.  
11. Are the rules listed on the department’s annual regulatory plan as rules to be processed for  
the current year?  
Yes.  
12. Will the proposed rules be promulgated under Section 44 of the administrative procedures act  
of 1969, 1969 PA 306, MCL 24.244, or under the full rulemaking process?  
Full Process  
13. Please describe the extent to which the rules exceed similar regulations, compliance  
requirements, or other standards adopted at the state, regional, or federal level.  
The rules do not exceed similar regulations, compliance requirements, or other standards adopted at  
the state, regional, or federal level.  
MCL 24.239  
RFR-Page 3  
14. Do the rules incorporate the recommendations received from the public regarding any  
complaints or comments regarding the rules? If yes, please explain.  
The Board of Accountancy will receive comments from the public, associations, and licensees. The  
Board of Accountancy will hold Rules Committee Work Group sessions with the public.  
15. If amending an existing rule set, please provide the date of the last evaluation of the rules and  
the degree, if any, to which technology, economic conditions, or other factors have changed  
the regulatory activity covered by the rules since the last evaluation.  
The Department last amended the rules on October 24, 2023. There have been no technological  
factors, economic conditions, or other factors that would require amendment of the rules.  
16. Are there any changes or developments since implementation that demonstrate there is no  
continued need for the rules, or any portion of the rules?  
No, there are no changes or developments since implementation of the last rule set that  
demonstrates there is no continued need for the rules.  
17. Is there an applicable decision record (as defined in MCL 24.203(6) and required by MCL  
24.239(2))? If so, please attach the decision record.  
Yes  
Based on the information provided in this RFR, MOAHR concludes that there are sufficient policy and legal  
bases for approving the RFR. The RFR satisfies the requirements of the administrative procedures act of  
1969, 1969 PA 306, MCL 24.201 to 24.328, and Executive Reorganization Order No. 2019-1, MCL 324.99923.  
MCL 24.239  
;