Section 338.5240. Carryover of continuing education hours.

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(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.

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

                    
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