We are aware some internet providers are having problems accessing this site. We are working with the providers to get access restored as quickly as possible.

Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 6 of 2023
House: Adjourned until Tuesday, April 11, 2023 1:30:00 PM
Senate: Adjourned until Tuesday, April 11, 2023 10:00:00 AM

Michigan Legislature

Main Content

Search within this Statute for

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.
up icon