Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Bureau of Professional Licensing
Board of Accounting
Accountancy - General Rules
Part 4 - PROFESSIONAL CONDUCT
Section R. 338.5401 - Responsibility for conduct of supervised persons

Universal Citation: MI Admin Code R. 338.5401

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

Rule 401.

(1) The department may hold an individual licensee, a firm licensee, an individual with practice privileges, or an out-of-state firm responsible for compliance with the rules of professional conduct by all persons under their supervision. If the licensee is a firm, the department shall hold the firm, including an out-of-state firm, responsible for compliance with the rules of professional conduct by all the firm's officers, employees, partners, and principals.

(2) An individual licensee, a firm licensee, and individual with practice privileges, or an out-of-state firm, shall not allow others to conduct on its behalf acts which, if conducted by the individual licensee, firm licensee, individual with practice privileges, or out-of-state firm, would constitute a violation of the rules of professional conduct.

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