Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Bureau of Professional Licensing
Board of Accounting
Accountancy - General Rules
Part 3 - CONTINUING EDUCATION
Section R. 338.5255 - Qualifying continuing education content areas

Universal Citation: MI Admin Code R. 338.5255

Current through Vol. 24-16, September 15, 2024

Rule 255.

(1) Content areas qualifying for continuing education include any of the following:

(a) Accounting.

(b) Auditing.

(c) Management advisory services.

(d) Information technology.

(e) Mathematics, statistics, probability, and quantitative application to business.

(f) Economics.

(g) Finance.

(h) Business law.

(i) Business management.

(j) Professional ethics for certified public accountants.

(k) Taxation.

(l) Financial advisory services.

(m) Business valuations.

(n) Any other content areas that contribute to the professional competency of a licensee and for which the responsibility for compliance rests solely with the applicant or licensee.

(2) Content areas that qualify for continuing education in the study of professional ethics include any of the following:

(a) Behavioral ethics in any of the following areas:
(i) Ethical reasoning.

(ii) Ethical philosophy.

(iii) Ethics enforcement.

(iv) Ethical practice in business.

(v) International ethical professional standards.

(b) Technical ethics in the following areas:
(i) Business transactions with clients.

(ii) Competence.

(iii) Conflict of interest.

(iv) Contingent fees, commissions, and other considerations.

(v) Discreditable acts.

(vi) General and professional standards.

(vii) Independence.

(viii) Integrity and objectivity.

(ix) Malpractice

(x) Professional conduct.

(xi) Public interest and responsibilities.

(xii) State rules and regulations.

(c) Any other content area in the study of professional ethics that contributes to the professional competency of a licensee and for which the responsibility for compliance rests solely with the applicant or licensee.

Disclaimer: These regulations may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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