CONTINUING EDUCATION R Definitions. Rule 101. (1) As used in these rules: (g) "Continuing education period" means all or part of a year beginning July 1 and ending June 30. (s) "Qualifying hours" means continuing education hours that comply with part 3 of these rules. R Continuing education requirements; reporting; qualifying hours. Rule 210. (1) A licensee shall earn qualifying hours annually within the continuing education period and shall attest to compliance biennially on a form prescribed by the department. (2) A licensure applicant or licensee is solely responsible for documenting the evidence to support the fulfillment of the requirements under this part and shall retain evidence to support fulfillment of the continuing education requirements for a period of 4 years after submission of the report under subrule (1) of this rule. (3) A licensee is subject to audit under this rule and may be required to submit the documentation as described by subrule (2) of this rule upon request of the department. (4) A licensee shall earn not fewer than 8 of the minimum qualifying hours annually in auditing and accounting, and not fewer than 2 of the minimum qualifying hours annually in ethics. The study of ethics may include, but is not limited to, the study of the code of conduct, ethical reasoning, ethics enforcement, non-attest services, and independence. (5) The form and content of continuing education courses shall be acceptable to the department. R Renewal of license with insufficient qualifying hours permitted under certain circumstances; waiver of requirement for additional hours. Rule 211. (1) A licensee who does not earn sufficient qualifying hours during the continuing education period may be allowed to renew a license upon reporting 80 qualifying hours and an additional 4 hours of continuing education credit for each month of time needed to remove the additional 4 hours of continuing education credit for each month of time needed to remove the deficiency shall not apply toward the qualifying hours of continuing education credit required in a continuing education period for the renewal of a license. (2) The department may waive the requirement for additional hours upon a showing by the licensee that the additional hours would present an undue hardship on the licensee. R Measurement of continuing education hours; "continuous instruction" defined. Rule 215. (1) The department shall give continuing education credit based on the length of a qualifying program, with 50 minutes of continuous instruction constituting 1 qualifying hour. One-half-credit of continuing education shall be granted for every additional 25 minutes of instruction, after the first hour of credit is earned. The department shall not allow credit for continuing education hours for time expended for outside study, except as provided under R (2) For the purpose of this rule, "continuous instruction" means education time not including breakfast, lunch, or dinner periods, coffee breaks, or any other breaks in the program. R Group programs. Rule 216. (1) A licensure applicant or licensee shall receive continuing education credit for attendance at a group program that is in compliance with all of the following requirements: (a) The subject matter of the program is listed in R (b) The taking of attendance is required. (c) The program is not less than 50 minutes in duration. (d) The program is conducted by an instructor or discussion leader whose background, training, education, or experience makes it appropriate for him or her to lead a discussion on the subject matter. (e) The sponsor of the program maintains written records of individual attendance at each session and the program outline for a period of 4 years. (f) Written certification of hours of attendance, exclusive of any study or preparation time, and a program outline are issued by the sponsor to each attendee at the request of the attendee. (g) A licensee shall not receive credit for repeating a group program that has substantially the same content during a continuing education period. (2) The department shall measure the hours spent attending continuing education group programs as follows: (a) Each 50 minutes of attendance in a group program, other than an educational institution, equals 1 continuing education hour. (b) An academic semester credit hour earned from an educational institution equals 15 continuing education hours for the continuing education period in which completed. (c) Each classroom hour in noncredit study at an educational institution equals 1 continuing education hour. R Instruction. Rule 217. Each hour of classroom work as a teacher, instructor, speaker, or lecturer at an educational institution, or each hour spent conducting a group program under R as a teacher, instructor, lecturer, speaker, or seminar discussion leader, equals 3 continuing education hours for the initial session of the course or program taught. The licensee shall not be granted additional credit for subsequent repetitious sessions during the same continuing education period. The credit shall not exceed 50% of the minimum qualifying hours in any continuing education period. R Self-study programs. Rule 218. (1) A licensure applicant or licensee shall receive continuing education credit for an individual self-study program that is in compliance with all of the following requirements: (a) The program consists of an educational course designed for self-study and requires evidence of satisfactory completion. (b) The subject matter of the program is listed in R (c) Written certification of completion and a program outline and recommended qualifying hours are issued by the sponsor upon request. (d) The sponsor maintains written records of the program outline and completion of the program for a period of 4 years. (2) Credit for a self-study program shall not be more than 50% of the minimum qualifying hours in any continuing education period unless the department has pre-approved a waiver based on physical limitations precluding live attendance. (3) A licensee shall not receive credit for repeating a self-study program or course or another self-study program or course that has substantially the same content during a continuing education period. R Relicensure; continuing education. Rule 230. (1) The department shall issue a license to an applicant applying for relicensure to practice public accounting upon submission of proof from the applicant that he or she has completed 40 hours of continuing education credit within the 12 months immediately preceding the date of application. Eight of the 40 hours shall be in auditing or accounting, or both, and 2 of the 40 hours shall be in ethics. (2) The department shall prorate, from the month following the date of licensure, the qualifying hours required for the continuing education period in which the license is granted. (3) The department shall deem a person granted an original certificate of certified public accountant to have complied with all continuing education requirements through the continuing education period ending June 30 of the year in which the certificate was granted. R Carryover of continuing education hours. Rule 240. (1) Except as provided in subrule (2) of this rule, any hours in excess of the required 40 hours for each continuing education period may be carried over to the following continuing education period up to a maximum of 40 hours. (2) A licensee applicant or licensee may not apply more than 8 hours of accounting carryover or auditing carryover, or both, to meet the minimum accounting requirements or auditing requirements, or both, of the following continuing education period. (3) A licensee applicant or licensee may not apply more than 2 continuing education hours of ethics as carryover to meet the minimum ethics requirements of the following continuing education period. R Qualifying continuing education subjects. Rule 255. Subjects qualifying for continuing education include 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 subjects which contribute to the professional competency of a licensee and for which the responsibility for compliance rests solely with the licensure applicant or licensee.
CONTINUING EDUCATION R 338.5101 Definitions.
(3) The department shall deem a person granted an original certificate of certified public accountant to have complied with all continuing education requirements ...
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