Michigan Administrative Code › Department - Licensing and Regulatory Affairs › Bureau of Professional Licensing › Board of Accounting › Accountancy - General Rules › Part 3 - CONTINUING EDUCATION › Section R. 338.5215 - Acceptable continuing education; requirements; limitations

Current through Vol. 24-12, July 15, 2024
Rule 215.
(1)
					 The continuing education hours required for renewal must satisfy the following
					 requirements:
Activity and Proof of Completion
Number of Continuing
Education Hours Earned for the Activity
(a)
Attendance in a group program that satisfies
									 all the following requirements:
- The content area of the program satisfies
									 R 338.5255.
- The program is conducted by an instructor or
									 discussion leader whose background, training, education, or experience makes it
									 appropriate for the instructor or discussion leader to lead a discussion on the
									 content area.
- The sponsor of the program takes individual
									 attendance.
- The sponsor of the program issues to each
									 attendee a program outline and a written certification of the attendee's hours
									 of attendance.
- The sponsor of the program keeps written
									 records of individual attendance and the program outline for 4 years.
If audited, a licensee shall provide a copy of
									 a letter or certificate of completion showing the licensee's name, total
									 continuing education hours earned, sponsor name and contact information, course
									 title, course field of study, date offered or completed, and type of
									 instruction or delivery method used.
Fifty minutes of continuous instruction equals
									 1 continuing education hour.
Additional credit is granted after the first 50
									 minutes for continuous instruction in the following amounts:
One-half credit, 0.5 credit, for every
									 additional 25 minutes.
One-fifth credit, 0.2 credit, for every
									 additional 10 minutes.
(b)
Completion of an individual nano-learning
									 program that satisfies all the following requirements:
- The content area of the program satisfies
									 R 338.5255.
- The program is an educational course designed
									 for nano-learning delivery.
- The program uses instructional methods that
									 define a minimum of 1 learning objective.
- The program guides the participant through a
									 program of learning and provides proof verifying a participant's satisfactory
									 completion of the program.
- The sponsor requires the participant to
									 successfully complete a qualified assessment with a passing grade of 100%
									 before issuing credit for the course.
- The sponsor of the program issues the
									 participants a written certification of the participants" completion of the
									 program and a program outline.
- The sponsor of the program keeps written
									 records of the participant's completion of the program and the program outline
									 for 4 years.
If audited, the licensee shall provide a copy
									 of a letter or certificate of completion provided by the program sponsor
									 verifying the licensee's name, number of continuing education hours earned,
									 sponsor name and contact information, course title, course field of study, date
									 completed, and type of instruction or delivery method used.
Credit is awarded as 1/5 credit, 0.2 credit,
									 for each nano-learning program completed.
A nano-learning course cannot be combined with
									 another nano-learning course.
A combined maximum of 20 continuing education
									 hours may be earned under this activity and activity (f) during each continuing
									 education period.
(c)
Passing a noncredit academic course that
									 satisfies both of the following requirements:
- The content area of the course satisfies
									 R 338.5255.
- The course is offered by an educational
									 institution that satisfies
									 R 338.5115.
If audited, the licensee shall provide a letter
									 from the institution confirming the name and course number of the course
									 completed, number of classroom hours attended, and the date of satisfactory
									 course completion.
Each 50 minutes of continuous instruction
									 equals 1 continuing education hour.
(d)
Passing a for-credit academic course that
									 satisfies both of the following requirements:
- The content area of the course satisfies
									 R 338.5255.
- The course is offered by an educational
									 institution that satisfies
									 R 338.5115.
If audited, the licensee shall provide a copy
									 of an official transcript or a letter from the institution confirming the name
									 and course number of the course completed, credit hours earned, and date of
									 satisfactory course completion.
Fifteen continuing education hours are granted
									 for each academic credit hour.
(e)
Classroom work as a teacher, instructor,
									 speaker, or lecturer that is part of an academic course of which the content
									 area satisfies R 338.5255 and
									 is offered at an educational institution that satisfies
									 R 338.5115 or conducting a group
									 program that satisfies the requirements under activity (a) as a teacher,
									 instructor, lecturer, speaker, or seminar discussion leader.
If audited, the licensee shall provide a copy
									 of the confirmation letter provided by the program sponsor or the institution
									 verifying the licensee's name, number of hours of classroom work or hours spent
									 conducting the group program, course title, course field of study, and dates of
									 the presentation or instruction.
Three continuing education hours are granted
									 for every 50 minutes of continuous instruction.
A maximum of 20 continuing education hours may
									 be earned during each continuing education period.
(f)
Completion of an individual self-study program
									 that satisfies all the following requirements:
- The content area of the program satisfies
									 R 338.5255.
- The program is an educational course designed
									 for self-study.
- The sponsor of the program issues the
									 participants a written certification of the participant's completion of the
									 program and a program outline.
- The sponsor of the program keeps written
									 records of the participant's completion of the program and the program outline
									 for 4 years.
If audited, the licensee shall provide a copy
									 of a letter or certificate of completion provided by the program sponsor
									 verifying the licensee's name, number of continuing education hours earned,
									 sponsor name and contact information, course title, course field of study, date
									 completed, and type of instruction or delivery method used.
Twenty-five minutes of continuous instruction
									 equals " credit, 0.5 credit, of 1 continuing education hour.
One-fifth credit (0.2 credit) of 1 continuing
									 education hour is granted for every additional 10 minutes of continuous
									 instruction after the first 25 minutes of continuous instruction.
A combined maximum of 20 continuing education
									 hours may be earned under this activity and activity (b) during each continuing
									 education period.
(g)
A course in professional ethics that satisfies
									 the requirements of activity (a), (b), (c), (d), (e), or (f) is approved if the
									 content area of the course satisfies
									 R
									 338.5255(2).
If audited, the licensee shall provide a copy
									 of a letter or certificate of completion provided by the program sponsor
									 verifying the licensee's name, number of continuing education hours earned,
									 sponsor name and contact information, course title, course field of study, date
									 completed, and type of instruction or delivery method used.
Continuing education hours are granted in an
									 amount allowed under the type of activity for which the course
									 qualifies.
(h)
Completion of a course in Michigan statutes and
									 rules applicable to public accountancy that satisfies all the following
									 requirements:
- The content of the course is created by the
									 Michigan Association of Certified Public Accountants.
- The course provider issues the participants a
									 written certification of the participant's completion of the course and a
									 course outline.
- The sponsor of the program keeps written
									 records of the participant's completion of the course and the course outline
									 for 4 years.
If audited, the licensee shall provide a copy
									 of a letter or certificate of completion provided by the program sponsor
									 verifying the licensee's name, number of continuing education hours earned,
									 sponsor name and contact information, course title, course field of study, date
									 completed, and type of instruction or delivery method used.
Fifty minutes of continuous instruction equals
									 1 continuing education hour.
(2) Continuing education hours are not
					 granted for a program or activity that has substantially equivalent content of
					 a program or activity for which the applicant has already earned continuing
					 education hours during the continuing education period.