Section 338.5210. Continuing education requirements; reporting; qualifying hours.

(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.

History: 1979 AC; 1986 AACS; 1996 AACS; 1998-2000 AACS; 2007 AACS; 2013 AACS.