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Certified Public Accountancy Firm LicenseThe Bureau of Commercial Services, Licensing Division within the Department of Licensing and Regulatory Affairs licenses certified public accountancy firms. The Michigan Board of Accountancy is responsible for the certification and licensure of certified public accountants and public accounting firms under Article 7 of Public Act 299 of 1980, as amended. New! Applications for these tasks
are submitted and paid for online through the Michigan Business One Stop portal. A. NAME OF LICENSE OR APPROVAL: Certified Public Accountancy Firm
application Other Certified Public Accountancy
forms
PA 299 of 1980 (Occupational Code) Article
7
1.
Applicability (activities that require the license)
2.
Pre-Application Requirements
N/A 3.
Application Submission Requirements
Applicants must submit a signed application form and the information that is
specified in Article 7 of P.A. 299 of 1980, as amended (Occupational Code) laws
and/or rules and directions for completing an application. 4.
Procedures and Time-Frame for Obtaining License or Approval
N/A 5.
Operational Requirements
N/A 6.
Fees
7.
Appeal Process
For the occupations regulated under the Occupational Code, this generally
describes the procedure that is followed when an applicant for a license has
received a formal denial of the application. The Code calls what they file a
Petition for Review and requires that the Department receive it within 30 days.
The appeal/petition is placed on the board agenda for the next regularly
scheduled board meeting. The Petitioner files a written request to appeal that
is accompanied by any documents which would substantiate their reason why the
denial should be overturned and a license granted. The two main categories of
denial are: lack of good moral character and failure to meet the license
requirements (lack of education, experience, failed exam, etc.) The Board and Department
hear the appeal/Petition during the meeting. The Board vote must be agreed upon
by the Department; in case of the Board voting to overturn the denial and the
Department disagreeing (wanting the denial to stand), the Department has the
final decision. If the Petitioner is in attendance, the Petitioner knows the
outcome then but either way a letter outlining the results is mailed to the
Petitioner. Should the Petitioner wish to appeal an upheld denial determination
made at the Board meeting, the next step would be filing in Circuit Court. If
the occupation is not under the Occupational Code, the Bureau Director would
hear the appeal and any upheld denial by the Bureau Director could also be
appealed to Circuit Court. 8.
Public Input Opportunities
The public has an opportunity to provide input in various ways. Typical
opportunities for input are when administrative rules are being considered at a
Public Hearing. The public has an opportunity to address specific draft rules
or the rule set overall either in writing or by testimony at the hearing. At
open Board Meetings, the public is given an opportunity to address the board on
either specific items or in general. At any time a member of the public wishes
to address a Bureau practice, policy or procedure, a letter to the Bureau
Director may be sent. The Bureau also receives many inquiries or comments by
way of letters to the Governor regarding Bureau operations or specific
licensure applications.
Creation/Revision Date: October 2010 | |||||||||||||||||||||||
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