reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.519 - Petition to Review Limitation on License, Certification of Registration, or Renewal; Reply; Removal of Limitation.

339.519 Petition to review limitation on license, certification of registration, or renewal; reply; removal of limitation.
Sec. 519.
(1) A person who has had a limitation placed on a license, a certificate of registration, or the renewal of a license or certificate of registration under section 203 or 204, within 30 days after the limitation is placed on the license, certificate of registration, or renewal of the license or certificate of registration, may petition the department in writing for a review of the decision to place the limitation.
(2) The department, in reply to a petition submitted under subsection (1), shall set forth the reasons the department determined that the limitation should be placed on the license, certificate of registration, or renewal of a license or certificate of registration. The reply to the person who submits a petition under section 519 shall be sent to the petitioner within 15 days after receipt of the petition.
(3) The department and a board may remove the limitation, if, based on a review of the petitioner's qualifications, the department and the appropriate board determine that the person who submitted a petition under subsection (1) could perform with competence each function of the occupation without the limitation.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.520 - Petition to Review Decision Denying Person Licensure, Approval, or Recognition.

339.520 Petition to review decision denying person licensure, approval, or recognition.
Sec. 520.
A school, institution, program, or other person which has been denied licensure, approval, or recognition within 30 days after the decision, may petition the department in writing for a review of that decision.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.521 - Consideration of Petition; Reinvestigation; Reply.

339.521 Consideration of petition; reinvestigation; reply.
Sec. 521.
In considering a petition submitted under section 520, the department and an appropriate board may reinvestigate the school, institution, or person and the curriculum of the school, institution, or program offered by the person before replying to the petition. The reply to the petition shall set forth the reasons licensure, approval, or recognition had not been granted. The reply shall be sent to the petitioning school, institution, or person.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.522 - Conducting Proceedings on Grievance Lodged Before Effective Date of Act.

339.522 Conducting proceedings on grievance lodged before effective date of act.
Sec. 522.
Notwithstanding any other provision of this act, if an oral or written grievance was lodged before the effective date of this act against a person licensed under an act repealed by this act, the proceedings on that grievance shall be conducted in the manner prescribed in the repealed act.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.551 - Additional Definitions.

339.551 Additional definitions.
Sec. 551.
As used in sections 553 to 559:
(a) "Employee of the department" means an individual employed by the department or a person under contract to the department whose duty it is to enforce the provisions of this act or rules promulgated or orders issued under this act.
(b) "Citation" means a form prepared by the department pursuant to section 553.
History:
Add. 1989, Act 261, Eff. Jan. 1, 1990
Popular Name:
Act 299
Admin Rule:
R 339.1001 et seq.; R 339.3101 et seq.; R 339.15101 et seq.; R 339.16001 et seq.; R 339.17101 et seq.; R 339.18001 et seq.; and R 339.19001 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.553 - Citation Generally.

339.553 Citation generally.
Sec. 553.
(1) An employee of the department may issue a citation to a person licensed or registered under this act or required to be licensed or registered under this act if the employee observes or deduces from an investigation, inspection, or complaint that conduct or conditions exist or have existed which are in violation of this act or rules promulgated or orders issued under this act.
(2) A citation may be sent to a respondent by certified mail, return receipt requested, or may be delivered in person by the issuing employee.
(3) A citation shall contain all of the following:
(a) The date of the citation.
(b) The name and title of the individual issuing the citation.
(c) The name and address of the respondent, indicating that the respondent is being cited for a violation of the act or rules promulgated or orders issued under the act.
(d) A brief description of the conduct or conditions which are considered to be a violation of the act or rules or orders issued under the act and a reference to the section of the act, the rule, or order the respondent is alleged to have violated.
(e) The proposed penalties or actions required for compliance, including the payment of a fine which shall not exceed $100.00 for each violation.
(f) A space for the respondent to sign as a receipt for the citation.
(g) A space where the respondent may accept the citation and agree to comply or may indicate that the violation contained in the citation is contested.
(h) A notice that the respondent must accept or reject the terms of the citation within 30 days.
(i) A brief description of the hearing process and the process for settlement through an informal conference as described in section 508.
History:
Add. 1989, Act 261, Eff. Jan. 1, 1990
Popular Name:
Act 299
Admin Rule:
R 339.1001 et seq.; R 339.3101 et seq.; R 339.15101 et seq.; R 339.16001 et seq.; R 339.17101 et seq.; R 339.18001 et seq.; and R 339.19001 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.555 - Citation; Notice of Acceptance or Denial of Violation; Signature; Return; Records; Citation as Final Order; Disclosure; Removal From Records; Explanation; Statement.

339.555 Citation; notice of acceptance or denial of violation; signature; return; records; citation as final order; disclosure; removal from records; explanation; statement.
Sec. 555.
(1) A respondent shall have 30 days in which to notify the department in writing that the person accepts the conditions set forth in the citation or that the person does not admit to the violation cited.
(2) If the respondent accepts the conditions set forth in the citation, the respondent, within 30 days after receiving the citation, shall sign the citation and return it to the department along with any fine or other material required to be submitted by the terms of the citation. The citation and accompanying material shall be placed in the person's records with the department, indicating the nature of the violation and that the person accepted the conditions imposed. A citation issued under this section shall have the same force and effect as a final order issued by a board and may be disclosed to the public. If no further disciplinary actions are placed upon the person's record within 5 calendar years after the citation is issued, the department shall remove the citation and accompanying material from the records. If a respondent so chooses, a 1-page explanation prepared by the respondent shall be placed in the department's files and shall be disclosed each time the issuance of the citation is disclosed.
(3) If the respondent does not admit to the violation cited, the person may so state on the citation and return 1 copy to the department within the 30 days after the receipt of the citation. Upon receiving a copy of the citation not admitting to the violation, the process initiated by section 508 of the act shall be invoked, with the citation serving as the formal complaint.
History:
Add. 1989, Act 261, Eff. Jan. 1, 1990
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.557 - Effect of Signing Citation.

339.557 Effect of signing citation.
Sec. 557.
The signing of a citation as an indication that the citation was received by the respondent shall be considered to be only a receipt of, not an admission to, the violation cited.
History:
Add. 1989, Act 261, Eff. Jan. 1, 1990
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 5 - (339.501...339.559) › Section 339.559 - Review of Pending Cases; Notice.

339.559 Review of pending cases; notice.
Sec. 559.
Beginning on January 1, 1990, the department may review all pending cases and identify those matters occurring before January 1, 1990 which would have been addressed by a citation, had such a program existed at the time the complaint was filed with the department. The department shall notify each respondent that the person may conclude the department's proceedings by accepting the penalties and proposed compliance actions as set forth in a citation or may continue the proceedings under the provisions of the process initiated in section 508.
History:
Add. 1989, Act 261, Eff. Jan. 1, 1990
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.601a - Repealed. 2014, Act 193, Imd. Eff. June 24, 2014.

339.601a Repealed. 2014, Act 193, Imd. Eff. June 24, 2014.
Compiler's Notes:
The repealed section pertained to creation of the advisory subcommittee on interior design.
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.602 - Violation of Act, Rule, or Order; Penalties.

339.602 Violation of act, rule, or order; penalties.
Sec. 602.
A person, school, or institution that violates this act or a rule or order promulgated or issued under this act shall be assessed 1 or more of the following penalties:
(a) Placement of a limitation on a license or certificate of registration for an occupation regulated under articles 8 to 25.
(b) Suspension of a license or certificate of registration.
(c) Denial of a license, certificate of registration, or renewal of a license or certificate of registration.
(d) Revocation of a license or certificate of registration.
(e) In the case of a person licensed or registered under this act and except as otherwise provided in this act, an administrative fine to be paid to the department of not more than $10,000.00.
(f) Censure.
(g) Probation.
(h) A requirement that restitution be made, based on proofs submitted to and findings made by the hearing examiner after a contested case.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981 ;-- Am. 2005, Act 278, Imd. Eff. Dec. 19, 2005 ;-- Am. 2007, Act 155, Imd. Eff. Dec. 21, 2007 ;-- Am. 2007, Act 157, Imd. Eff. Dec. 21, 2007 ;-- Am. 2012, Act 505, Eff. Apr. 1, 2014
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.603 - Restitution; Suspension of License or Certificate of Registration.

339.603 Restitution; suspension of license or certificate of registration.
Sec. 603.
If restitution is required to be made under section 602, the license or certificate of registration of the person required to make the restitution may be suspended until the restitution is made.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.604 - Violation of Article Regulating Occupation or Commission of Prohibited Act; Penalties.

339.604 Violation of article regulating occupation or commission of prohibited act; penalties.
Sec. 604.
A person who violates 1 or more of the provisions of an article which regulates an occupation or who commits 1 or more of the following shall be subject to the penalties prescribed in section 602:
(a) Practices fraud or deceit in obtaining a license or registration.
(b) Practices fraud, deceit, or dishonesty in practicing an occupation.
(c) Violates a rule of conduct of an occupation.
(d) Demonstrates a lack of good moral character.
(e) Commits an act of gross negligence in practicing an occupation.
(f) Practices false advertising.
(g) Commits an act which demonstrates incompetence.
(h) Violates any other provision of this act or a rule promulgated under this act for which a penalty is not otherwise prescribed.
(i) Fails to comply with a subpoena issued under this act.
(j) Fails to respond to a citation as required by section 555.
(k) Violates or fails to comply with a final order issued by a board, including a stipulation, settlement agreement, or a citation.
(l) Aids or abets another person in the unlicensed practice of an occupation.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981 ;-- Am. 1989, Act 261, Eff. Jan. 1, 1990 ;-- Am. 2007, Act 155, Imd. Eff. Dec. 21, 2007
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.605 - Action in Name of State; Intervention and Prosecution by Attorney General; Action by Department; Standing.

339.605 Action in name of state; intervention and prosecution by attorney general; action by department; standing.
Sec. 605.
(1) The department may bring any appropriate action, including mediation or other alternative dispute resolution, in the name of the people of this state to carry out this act and to enforce this act.
(2) If the attorney general considers it necessary, the attorney general shall intervene in and prosecute all cases arising under this act.
(3) This section does not prohibit the department from bringing any civil, criminal, or administrative action for the enforcement of section 601.
(4) The department has standing to bring an administrative action or to directly bring an action in a court of competent jurisdiction regarding unlicensed practice of an occupation.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 2007, Act 155, Imd. Eff. Dec. 21, 2007 ;-- Am. 2007, Act 157, Imd. Eff. Dec. 21, 2007
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 6 - (339.601...339.606) › Section 339.606 - Forfeiture.

339.606 Forfeiture.
Sec. 606.
The department, the attorney general, and a county prosecutor may utilize the forfeiture provisions of chapter 47 of the revised judicature act of 1961, 1961 PA 236, MCL 600.4701 to 600.4709, for items seized and determined to be proceeds of a crime, substituted proceeds of a crime, or the instrumentality of a crime as those terms are defined under section 4701 of the revised judicature act of 1961, 1961 PA 236, MCL 600.4701.
History:
Add. 2007, Act 155, Eff. June 1, 2008
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.701-339.716 - Repealed. 1997, Act 10, Imd. Eff. May 16, 1997.

339.701-339.716 Repealed. 1997, Act 10, Imd. Eff. May 16, 1997.
Compiler's Notes:
The repealed sections pertained to practice of public accountancy; creation of state board of accountancy; and certification, registration, and licensure of certified public accountants.
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.721 - State Board of Accountancy; Creation; Qualifications of Members; Promulgation of Rules.

339.721 State board of accountancy; creation; qualifications of members; promulgation of rules.
Sec. 721.
(1) The state board of accountancy is created.
(2) Subject to subsection (3), the board shall consist of 9 members as follows:
(a) Six members who are certified public accountants who hold a certificate as a certified public accountant, who are licensed under section 727, and who have practiced in this state as certified public accountants for not less than 5 years.
(b) Three members who represent the general public, 1 of whom shall be an attorney who is a member in good standing in the bar of this state.
(3) One of the 9 members of the board shall be a full-time instructor of accounting above the elementary level at an accredited college or university.
(4) The director may promulgate the following rules:
(a) Rules of professional conduct for establishing and maintaining high standards of competence and integrity in the practice of public accounting.
(b) 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.
(c) Rules governing educational requirements that qualify an applicant to sit for the uniform CPA exam.
(d) Rules governing educational and experience requirements for the issuance of a certificate as a certified public accountant.
(e) Rules of procedure governing the conduct of matters before the board.
(f) Rules governing the recognition of educational institutions by the board.
(g) Rules governing continuing education required under section 729.
(h) Any other rules considered necessary by the director to implement and enforce this article.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2005, Act 278, Imd. Eff. Dec. 19, 2005 ;-- Am. 2012, Act 566, Imd. Eff. Jan. 2, 2013 ;-- Am. 2018, Act 81, Eff. June 17, 2018
Popular Name:
Act 299
Admin Rule:
R 338.5101 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.722 - Licenses, Registrations, and Certificates as Certified Public Accountant.

339.722 Licenses, registrations, and certificates as certified public accountant.
Sec. 722.
The department shall issue licenses, registrations, and certificates as a certified public accountant under this article. The department shall issue a license to engage in the practice of public accounting in this state only to an individual who holds a certificate as a certified public accountant and who has furnished evidence satisfactory to the board of compliance with the requirements of this article and the rules promulgated under this article.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.724 - Conduct Not Prohibited by Article.

339.724 Conduct not prohibited by article.
Sec. 724.
This article does not prohibit the following:
(a) An individual who is not a certified public accountant from serving as an employee of, or an assistant to, a certified public accountant or firm composed of certified public accountants who are licensed to practice under this article if the individual does not issue an accounting or financial statement over his or her name.
(b) A licensed certified public accountant of another licensing jurisdiction who does not meet the requirements of section 727a, or an accountant who is licensed in a foreign country for the practice of public accounting in that country, from temporarily and periodically engaging in the practice of public accounting in this state if all of the following requirements are met:
(i) The individual is conducting a regular practice of public accounting in another licensing jurisdiction or foreign country.
(ii) The temporary practice is conducted in conformity with section 736 and applicable rules promulgated by the director, if any.
(iii) The individual secures a temporary permit from the department to conduct the practice in this state.
(c) A practicing attorney from preparing reports or presenting records customarily prepared by an attorney in connection with the attorney's professional work.
(d) A person from preparing a financial report or tax return, not requiring the expression of an opinion on the report or return, for filing with a federal, state, or local governmental unit.
(e) An officer, employee, partner, or principal of an organization from signing a statement or report in reference to the financial affairs of the organization with wording designating the position, title, or office which the officer, employee, partner, or principal of an organization holds in that organization.
(f) An act of a public official or public employee in the performance of that individual's official duties.
(g) An individual who may be employed by more than 1 individual or firm from keeping books, making trial balances or statements, and preparing audits or reports, if the audits or reports are not used or issued by the employer as having been prepared by a certified public accountant.
(h) A firm that does not hold a valid license under section 728 and that does not have an office in this state from providing its professional services in this state in the practice of public accountancy and from using the certified public accountant designation so long as it complies with the requirements of section 728(4) or (5), whichever is applicable.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2008, Act 161, Imd. Eff. June 11, 2008 ;-- Am. 2018, Act 81, Eff. June 17, 2018
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.726 - Holder of Certificate Issued by Another State or Foreign Jurisdiction; Requirements for Issuance of Certificate by Department.

339.726 Holder of certificate issued by another state or foreign jurisdiction; requirements for issuance of certificate by department.
Sec. 726.
(1) The department shall issue a certificate as a certified public accountant to an individual who holds a valid and unrevoked certificate as a certified public accountant issued by or under the authority of another state or United States jurisdiction and meets either of the following conditions:
(a) Provides proof that the applicant's original certificate as a certified public accountant was secured on the basis of requirements that the board determines are equivalent to the standards required for qualification in this state at the same time the applicant was issued his or her original certificate.
(b) Has had 4 years of experience of the type described in section 725(4) after having passed the examination upon which the applicant's certificate was based, within 10 years immediately preceding the date of application.
(2) The department shall issue a certificate as a certified public accountant to an individual who holds a valid and unrevoked certificate as a certified public accountant or an equivalent title issued by or under the authority of a jurisdiction outside the United States equivalent to the requirements as described in section 725.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2010, Act 215, Imd. Eff. Nov. 23, 2010
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.727 - Use of Authorized Title; Requirements.

339.727 Use of authorized title; requirements.
Sec. 727.
After obtaining a certificate as a certified public accountant under section 725 or 726, an individual seeking to use a title authorized by this article shall do 1 of the following:
(a) If the individual only seeks to use a title authorized by this article, the individual shall apply for registration under this article.
(b) If the individual seeks to use a title authorized by this article and to engage in the practice of public accounting, the individual shall apply for licensure under this article. A nonresident member of a firm who has authority for the firm's practice of public accounting in this state is considered to be engaged in the practice of public accountancy in this state.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2010, Act 215, Imd. Eff. Nov. 23, 2010
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.727a - Individual Whose Principal Place of Business Is Outside of State; Practice Without Need to Obtain Certificate, License, or Temporary Practice Permit; Requirements; Practice Privileges.

339.727a Individual whose principal place of business is outside of state; practice without need to obtain certificate, license, or temporary practice permit; requirements; practice privileges.
Sec. 727a.
(1) An individual whose principal place of business is not in this state is considered to have qualifications substantially equivalent to this state's requirements, has all the privileges of licensees of this state, and may practice public accountancy without the need to obtain a certificate, license, or temporary practice permit under this article, if the individual meets either or both of the following:
(a) Holds a valid license as a certified public accountant from another licensing jurisdiction that requires, as a condition of licensure, that the individual meets all of the following:
(i) Has at least 150 semester hours of college education including a baccalaureate or higher degree conferred by a college or university.
(ii) Achieves a passing grade on the uniform CPA exam.
(iii) Possesses at least 1 year of experience including providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which may be obtained through government, industry, academic, or public practice as verified by a licensee.
(b) Holds a valid license as a certified public accountant from another licensing jurisdiction that does not meet the requirements of subdivision (a), but has certified public accountant qualifications that are substantially equivalent to those requirements. Any individual who passed the uniform CPA exam and holds a valid license issued by another licensing jurisdiction before January 1, 2012 is exempt from the education requirement in subdivision (a)(i) for purposes of this subdivision.
(2) Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person or by mail, telephone, or electronic means under this section shall be granted practice privileges in this state, and no notice, fee, or other submission is required of that individual. An individual described in this subsection is subject to the requirements of section 734a.
History:
Add. 2008, Act 161, Imd. Eff. June 11, 2008 ;-- Am. 2018, Act 81, Eff. June 17, 2018
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.730 - Contingent Fee.

339.730 Contingent fee.
Sec. 730.
(1) Except as otherwise provided in this section, a certified public accountant may charge or receive a contingent fee.
(2) A licensee shall not charge or receive a contingent fee from a client during the period in which a licensee or a licensee's firm is engaged to perform for the client 1 or more of the following services or during the period of time covered by any of such client's historical financial statements involved in those services:
(a) An audit or review of a financial statement.
(b) A compilation of a financial statement when the licensee expects, or may reasonably expect, that a third party will use the financial statement and that the compilation report does not disclose a lack of independence.
(c) An examination of prospective financial information.
(3) A licensee shall not charge or receive a contingent fee for the preparation of an original or amended tax return or claim for a tax refund.
(4) As used in this section, "contingent fee" means a fee established for the performance of a service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained or in an arrangement where the amount of the fee is dependent upon a finding or result of the service. Contingent fee does not include a fee fixed by a court or other public authority and, in tax matters, a fee determined based upon the results of judicial proceedings or the findings of a governmental agency.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.731 - Commission or Referral Fee.

339.731 Commission or referral fee.
Sec. 731.
(1) Except as otherwise provided in this section, a certified public accountant may perform services for or receive for services a commission as long as the certified public accountant discloses that arrangement to the person to whom the certified public accountant recommends or refers a product or service to which the commission relates.
(2) A licensed certified public accountant shall not receive a commission for recommending or referring to a client a product or service or for causing to be recommended, referred, or supplied to a client a product or service during the period in which a licensee or a licensee's firm is engaged by the client to perform 1 or more of the following services or during the period of time covered by any historical financial statements in those services:
(a) An audit or review of a financial statement.
(b) A compilation of financial statement when the licensee expects, or may reasonably expect, that a third party will use the financial statement and that the compilation report does not disclose a lack of independence.
(c) An examination of prospective financial information.
(3) This section does not prohibit a licensee from paying or receiving a referral fee for recommending or referring a service involving the practice of public accounting if the payment or receipt of the referral fee is disclosed to the client.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.732 - Confidentiality; Disclosure of Information.

339.732 Confidentiality; disclosure of information.
Sec. 732.
(1) Except by written permission of the client or the heir, successor, or personal representative of the client to whom the information pertains, a licensee, or a person employed by a licensee, shall not disclose or divulge and shall not be required to disclose or divulge information relative to and in connection with an examination or audit of, or report on, books, records, or accounts that the licensee or a person employed by the licensee was employed to make. Except as otherwise provided in this section, the information derived from or as the result of professional service rendered by a certified public accountant is confidential and privileged.
(2) Subsection (1) does not prohibit any of the following:
(a) A certified public accountant, whose professional competence has been challenged in a court of law or before an administrative agency, from disclosing information otherwise confidential and privileged as part of a defense in the court action or administrative hearing.
(b) The disclosure of information required to be disclosed in the course of practice monitoring programs and ethical investigations conducted by a licensed certified public accountant. In such cases, the information disclosed to another licensed certified public accountant in the course of practice monitoring programs and ethical investigations is confidential and privileged to the same degree and in the same manner as provided for in subsection (1).
(c) A licensee, or a person employed by a licensee, from disclosing information otherwise privileged and confidential to appropriate law enforcement or governmental agencies when the licensee, or person employed by the licensee, has knowledge that forms a reasonable basis to believe that a client has committed a violation of federal or state law or a local governmental ordinance.
(3) Documents or records in the possession of the department pertaining to a review, an investigation, or disciplinary actions under this article are exempt from disclosure under the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246, unless the records or documents are used for either or both of the following purposes:
(a) As evidence in a contested case held by the department.
(b) As a basis for formal action by the department and until the action is resolved by a final order issued by the board.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2005, Act 278, Imd. Eff. Dec. 19, 2005
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.733 - Statements, Records, Schedules, Working Papers, or Memoranda; Restriction; Sale, Transfer, Bequeathing, or Assignment.

339.733 Statements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.
Sec. 733.
(1) Statements, records, schedules, working papers, or memoranda made by a licensee or by an employee of a licensee shall remain the property of the licensee unless there is an agreement to the contrary. This subsection does not apply to a report submitted by a licensee to a client or a document constituting the original books or records of a client's business.
(2) Statements, records, schedules, working papers, or memoranda pertaining to a client shall not be sold, transferred, or bequeathed without consent of the client or the client's personal representative and shall not be assigned except to 1 or more surviving partners or a new partner of the licensee or members of the licensee's firm.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.734a - Exercise of Privilege Granted by MCL 339.727a; Conditions; Disciplinary Action for Act Committed in Another Licensing Jurisdiction; Prima Facie Evidence of Violation.

339.734a Exercise of privilege granted by MCL 339.727a; conditions; disciplinary action for act committed in another licensing jurisdiction; prima facie evidence of violation.
Sec. 734a.
(1) An individual who meets the requirements of, and is exercising the practice privilege granted by, section 727a, and the firm that employs that individual, each agree to all of the following as a condition of the exercise of that privilege:
(a) To the personal and subject matter jurisdiction and disciplinary authority of the board and the department.
(b) To comply with this act and the applicable rules.
(c) If the license from the licensing jurisdiction of the individual's principal place of business is no longer valid, that the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.
(d) To the appointment of the state board or other licensing authority that issued his or her license as the agent on which process may be served in any action or proceeding by this board against the individual or the firm that employs that individual.
(2) A licensee under this article who offers or renders public accounting services or uses the certified public accountant title in another licensing jurisdiction or before a state or federal agency is subject to disciplinary action under this article for an act committed in another licensing jurisdiction or before a state or federal agency for which the licensee would be subject to discipline for an act committed in another licensing jurisdiction or before a state or federal agency. The department is required to examine any complaint made by a state licensing board or other licensing jurisdictional authority and may accept, as prima facie evidence of a violation of this act, a final order of violation issued by another state licensing board or other licensing jurisdictional authority.
History:
Add. 2008, Act 161, Imd. Eff. June 11, 2008 ;-- Am. 2018, Act 81, Eff. June 17, 2018
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.735 - Violation as Felony; Penalty; Enforcement.

339.735 Violation as felony; penalty; enforcement.
Sec. 735.
(1) A person who violates section 723(1) through (4) is guilty of a felony punishable by a fine of not more than $25,000.00, or imprisonment for not more than 5 years, or both.
(2) The attorney general or the prosecuting attorney of a county may bring an action in a court of competent jurisdiction to enforce this section and section 601.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997 ;-- Am. 2005, Act 278, Imd. Eff. Dec. 19, 2005
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 7 - (339.701...339.736) › Section 339.736 - Issuance of Audit Report; Opinion as to Whether Financial Information Is Presented According to Statutory Accounting Principles.

339.736 Issuance of audit report; opinion as to whether financial information is presented according to statutory accounting principles.
Sec. 736.
If requested by an insurer, a licensee who agrees to issue an audit report concerning the statutory financial statements of a domestic insurer shall include an opinion as to whether the financial information is presented according to statutory accounting principles as prescribed or permitted by the insurance code of 1956, 1956 PA 218, MCL 500.100 to 500.8302, or orders issued or rules promulgated under that act. An opinion issued pursuant to this section may be separate from the audit report if the letter of engagement provides that the opinion be available for general distribution.
History:
Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 8 - (339.801...339.814) › Section 339.801-339.814 - Repealed. 2004, Act 403, Eff. Feb. 20, 2004.

339.801-339.814 Repealed. 2004, Act 403, Eff. Feb. 20, 2004.
Compiler's Notes:
The repealed sections pertained to creation of athletic board of control and regulation of boxing matches and contests.
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.902 - Collection Practices Board; Creation.

339.902 Collection practices board; creation.
Sec. 902.
A collection practices board is created.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.903 - Pretended Purchase or Assignment of Account; Applicability of Article.

339.903 Pretended purchase or assignment of account; applicability of article.
Sec. 903.
This article applies to a person who, by a device, subterfuge, or pretense, makes a pretended purchase or takes a pretended assignment of an account from another person to evade this article.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.904 - Collection Agency; License Required for Each Place of Business; Exceptions to Licensing Requirement of Subsection (1); Qualifications of Applicant.

339.904 Collection agency; license required for each place of business; exceptions to licensing requirement of subsection (1); qualifications of applicant.
Sec. 904.
(1) Except as otherwise provided in this article, a person shall not operate a collection agency or commence in the business of a collection agency without first applying for and obtaining a license under this article from the department for each place of business.
(2) A person is not subject to the licensing requirement of subsection (1) if the person's collection activities in this state are limited to interstate communications. This subsection does not exempt a person from other requirements of law that regulate collection practices.
(3) The department may require financial statements, references, or other information it considers necessary to determine the qualifications of the applicant, including but not limited to, the names, addresses, and references of each member of a partnership or of each officer, director, or shareholder holding 10% or more of the outstanding shares of the agency.
(4) Each individual, partner of a partnership, or officer or director of a corporation that is an applicant shall be not less than 18 years of age, be of good moral character, and have the financial responsibility, reputation, and experience such as to command the confidence of the community and to warrant the belief that the business will be operated lawfully, honestly, and fairly.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981 ;-- Am. 1988, Act 463, Eff. Sept. 1, 1989 ;-- Am. 1994, Act 143, Eff. Mar. 30, 1995
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.905 - Repealed. 1988, Act 463, Eff. Sept. 1, 1989.

339.905 Repealed. 1988, Act 463, Eff. Sept. 1, 1989.
Compiler's Notes:
The repealed section pertained to licensing of collection agency.
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.906 - Collection Agency; License Nontransferable; Notification of Changes in Corporate Structure, Partnership, Name, or Address.

339.906 Collection agency; license nontransferable; notification of changes in corporate structure, partnership, name, or address.
Sec. 906.
A collection agency license is not transferable to another person or location. Notification of changes in the corporate structure, partnership, name, or address shall be submitted in writing within 30 days after the date of the change.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981 ;-- Am. 1988, Act 463, Eff. Sept. 1, 1989
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.907 - Corporate Surety or Cash Bond; Action on Bond; Aggregate Liability; Cancellation of Bond.

339.907 Corporate surety or cash bond; action on bond; aggregate liability; cancellation of bond.
Sec. 907.
The department shall require a collection agency to file and maintain in force for each license a corporate surety or a cash bond conditioned upon the faithful accounting of all money collected upon accounts entrusted to the collection agency in a form prescribed by the department in a sum the department considers necessary, but for not less than $5,000.00 nor more than $50,000.00. The bond shall be for the benefit of a person damaged by the wrongful taking of money collected by the agency or failure of the collection agency to report or remit proceeds of collections made. A person injured may bring an action upon the bond. The aggregate liability to all injured persons shall not exceed the sum of the bond. The surety on the bond shall have the right to cancel the bond upon giving 30 days' written notice to the department and after that date shall be relieved of liability for a breach of condition occurring after the effective date of the cancellation. An action on a bond shall not be commenced after the expiration of 1 year from the effective date of cancellation of the bond.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981
Popular Name:
Act 299
2023 Michigan Compiled Laws › Chapter 339 - Occupational Code › Act 299 of 1980 - Occupational Code (339.101 - 339.2919) › Article 9 - (339.901...339.920) › Section 339.908 - “Owner Manager” Defined; Personal Supervision of Collection Agency by Licensed Collection Agency Manager or Owner Manager; Notice; Limitation.

339.908 “Owner manager” defined; personal supervision of collection agency by licensed collection agency manager or owner manager; notice; limitation.
Sec. 908.
(1) As used in this section, "owner manager" means a person who does all of the following:
(a) Obtains a license under section 904 as an individual, a partner in a partnership, or an officer of a corporation.
(b) Meets all the requirements specified in section 911(2).
(c) Personally supervises an office of the collection agency for which he or she obtains a license under section 904.
(2) A collection agency shall not engage in the collection agency business unless each collection agency office is under the personal supervision of a licensed collection agency manager or an owner manager. An owner manager shall not be required to be licensed as a collection agency manager. An out of state collection agency which initiates collection activity from within this state shall be required to be under the personal supervision of a licensed collection agency manager or owner manager.
(3) A collection agency shall notify the department in writing of the person responsible for the operation of each office. The notification shall be made not more than 30 days after the person assumes the responsibility.
(4) A person shall not personally supervise more than 1 office.
History:
1980, Act 299, Imd. Eff. Oct. 21, 1980 ;-- Am. 1981, Act 83, Imd. Eff. July 1, 1981 ;-- Am. 1984, Act 20, Imd. Eff. Mar. 6, 1984
Popular Name:
Act 299