Mich. Admin. Code R. 338.5255 - Qualifying continuing education content areas
Rule 255.
(1)
Content areas qualifying for continuing education include any of the following:
(a) Accounting.
(b) Auditing.
(c) Management advisory services.
(d) Information technology.
(e) Mathematics, statistics, probability, and
quantitative application to business.
(f) Economics.
(g) Finance.
(h) Business law.
(i) Business management.
(j) Professional ethics for certified public
accountants.
(k)
Taxation.
(l) Financial advisory
services.
(m) Business
valuations.
(n) Any other content
areas that contribute to the professional competency of a licensee and for
which the responsibility for compliance rests solely with the applicant or
licensee.
(2) Content
areas that qualify for continuing education in the study of professional ethics
include any of the following:
(a) Behavioral
ethics in any of the following areas:
(i)
Ethical reasoning.
(ii) Ethical
philosophy.
(iii) Ethics
enforcement.
(iv) Ethical practice
in business.
(v) International
ethical professional standards.
(b) Technical ethics in the following areas:
(i) Business transactions with
clients.
(ii) Competence.
(iii) Conflict of interest.
(iv) Contingent fees, commissions, and other
considerations.
(v) Discreditable
acts.
(vi) General and professional
standards.
(vii)
Independence.
(viii) Integrity and
objectivity.
(ix)
Malpractice
(x) Professional
conduct.
(xi) Public interest and
responsibilities.
(xii) State rules
and regulations.
(c) Any
other content area in the study of professional ethics that contributes to the
professional competency of a licensee and for which the responsibility for
compliance rests solely with the applicant or licensee.
Notes
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