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Michigan Legislature
Michigan Compiled Laws Complete Through PA 278 of 2022
House: Adjourned until Tuesday, February 7, 2023 1:30:00 PM
Senate: Adjourned until Tuesday, February 7, 2023 10:00:00 AM

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Act 299 of 1980
Article 7

Section 339.701-339.716SectionRepealed. 1997, Act 10, Imd. Eff. May 16, 1997.
Section 339.720SectionDefinitions; practice of public accounting.
Section 339.721SectionState board of accountancy; creation; qualifications of members; promulgation of rules.
Section 339.722SectionLicenses, registrations, and certificates as certified public accountant.
Section 339.723SectionUse of title, terms, or abbreviations indicating person is certified public accountant; prohibited conduct; display or uttering of certain instrument or device as prima facie evidence that person caused or procured display; use of certain designations in connection with firm name; violation; fine; investigation and enforcement.
Section 339.724SectionConduct not prohibited by article.
Section 339.725SectionIssuance of certificate as certified public accountant; requirements; examination; qualifying experience.
Section 339.726SectionHolder of certificate issued by another state or foreign jurisdiction; requirements for issuance of certificate by department.
Section 339.727SectionUse of authorized title; requirements.
Section 339.727aSectionIndividual whose principal place of business is outside of state; practice without need to obtain certificate, license, or temporary practice permit; requirements; practice privileges.
Section 339.728SectionLicense to engage in practice of public accounting; application by firm; requirements; change in address; practice of public accountancy without license under subsection (1); conditions; other professional services practiced without license.
Section 339.729SectionLicense renewal; continuing education requirements.
Section 339.730SectionContingent fee.
Section 339.731SectionCommission or referral fee.
Section 339.732SectionConfidentiality; disclosure of information.
Section 339.733SectionStatements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.
Section 339.734SectionProhibited conduct; penalties; report to department.
Section 339.734aSectionExercise of privilege granted by MCL 339.727a; conditions; disciplinary action for act committed in another licensing jurisdiction; prima facie evidence of violation.
Section 339.735SectionViolation as felony; penalty; enforcement.
Section 339.736SectionIssuance of audit report; opinion as to whether financial information is presented according to statutory accounting principles.
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