Current through Vol. 24-16, September 15, 2024
Rule 230.
(1) An
applicant for relicensure whose license has lapsed for less than 3 years after
the expiration date of the last license may be relicensed under section 411(3)
of the code, MCL
339.411, if the applicant
satisfies both of the following requirements:
(a) Provides the required fee and a completed
application on a form provided by the department.
(b) Provides proof, as directed by the
department, verifying the completion of 40 hours of continuing education within
the 12 months immediately preceding the date of filing the relicensure
application. However, if the continuing education hours provided with the
application are deficient, the application will be held by the department and
the applicant shall provide proof, as directed by the department, verifying the
completion of the deficient hours within 1 year after the date of filing the
relicensure application. The 40 hours must satisfy all the following
requirements:
(i) Satisfy the requirements of
R 338.5215.
(ii) Eight of the 40 hours are in auditing
and accounting.
(iii) Two of the 40
hours are in professional ethics.
(iv) One of the 2 hours is in professional
ethics that satisfies the requirements under
R
338.5215(1)(h).
(2) An applicant whose license has
been lapsed for 3 or more years after the expiration date of the last license
may be relicensed under section 411(4) of the code, MCL
339.411, if the applicant
satisfies all the following requirements:
(a)
Provides the required fee and a completed application on a form provided by the
department.
(b) Establishes that
the applicant holds a valid and unrevoked certificate as a CPA that was issued
under section 725 or 726 of the code, MCL
339.725 or
339.726.
(c) Provides proof, as directed by the
department, verifying the completion of 40 hours of continuing education within
the 12 months immediately preceding the date of filing the relicensure
application. However, if the continuing education hours provided with the
application are deficient, the applicant has 1 year after the date of filing
the application to provide proof, as directed by the department, verifying the
completion of the deficient hours. The 40 hours must satisfy all the following
requirements:
(i) Satisfy the requirements of
R 338.5215.
(ii) Eight of the 40 hours are in auditing
and accounting.
(iii) Two of the 40
hours are in professional ethics.
(iv) One of the 2 hours is in professional
ethics that satisfies the requirements under
R
338.5215(1)(h).
(3) The continuing education hours
required for the continuing education period of the year in which the license
is granted under this rule are prorated starting with the month following the
date of relicensure.
(4) The
department shall not calculate the period of a lapsed license based on a
current or lapsed registration. A registrant whose license has lapsed for less
than 3 years shall satisfy the requirements under subrule (1) of this rule. A
registrant whose license has lapsed for 3 years or more shall satisfy the
requirements under subrule (2) of this rule.
