Section R. 338.5230 - Relicensure; continuing educationRule 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.Mich. Admin. Code R. 338.5230
1979 AC; 1986 AACS; 1996 AACS; 1998-2000 AACS; 2003 AACS; 2013 AACS; 2019 AACS; 2021 AACS; 2022 AACS; 2023 MR 20, Eff. 10/24/2023