Michigan Compiled Laws
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.

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(c) If the license from the licensing jurisdiction of the individual's principal place of business is no longer valid, that the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.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

Structure Michigan Compiled Laws

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Section 339.701-339.716 - Repealed. 1997, Act 10, Imd.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.

Section 339.720 - Definitions; Practice of Public Accounting.

Section 339.721 - State Board of Accountancy; Creation; Qualifications of Members; Promulgation of Rules.

Section 339.722 - Licenses, Registrations, and Certificates as Certified Public Accountant.

Section 339.723 - Use 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 C...

Section 339.724 - Conduct Not Prohibited by Article.

Section 339.725 - Issuance of Certificate as Certified Public Accountant; Requirements; Examination; Qualifying Experience.

Section 339.726 - Holder of Certificate Issued by Another State or Foreign Jurisdiction; Requirements for Issuance of Certificate by Department.

Section 339.727 - Use of Authorized Title; Requirements.

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.

Section 339.728 - License 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...

Section 339.729 - License Renewal; Continuing Education Requirements.

Section 339.730 - Contingent Fee.

Section 339.731 - Commission or Referral Fee.

Section 339.732 - Confidentiality; Disclosure of Information.

Section 339.733 - Statements, Records, Schedules, Working Papers, or Memoranda; Restriction; Sale, Transfer, Bequeathing, or Assignment.

Section 339.734 - Prohibited Conduct; Penalties; Report to Department.

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.

Section 339.735 - Violation as Felony; Penalty; Enforcement.

Section 339.736 - Issuance of Audit Report; Opinion as to Whether Financial Information Is Presented According to Statutory Accounting Principles.