Mich. Admin. Code R. 338.5405
Current through Vol. 24-22, December 15, 2024
Rule 405. An individual licensee, a firm licensee, an individual with practice privileges, or an out-of-state firm may perform attest services as that term is defined in section 720 of the code, MCL 339.720, of an enterprise only if the individual licensee, firm licensee, individual with practice privileges, or out of-state firm is independent from the enterprise. The standards adopted in R 338.5102(1) shall be used to decide if the individual or firm is independent from the enterprise.
Mich. Admin. Code R. 338.5405