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Rule: 24.201.531 Prev     Up     Next    
Rule Title: PRACTICE PRIVILEGE
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Department: LABOR AND INDUSTRY
Chapter: BOARD OF PUBLIC ACCOUNTANTS
Subchapter: Licensing And Examinations
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.201.531    PRACTICE PRIVILEGE

(1) A certified public accountant who is licensed in a jurisdiction that has licensing standards that are substantially equivalent to Montana's standards, or who meets the individual substantial equivalent standards, may practice under the practice privilege pursuant to 37-50-325, MCA.

(2) The board has determined that all jurisdictions approved by NASBA are deemed to be "substantially equivalent."

History: 37-50-203, MCA; IMP, 37-1-306, 37-50-203, 37-50-325, MCA; NEW, 2005 MAR p. 2671, Eff. 12/23/05; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2014 MAR p. 2849, Eff. 11/21/14.


 

 
MAR Notices Effective From Effective To History Notes
24-201-47 11/21/2014 Current History: 37-50-203, MCA; IMP, 37-1-306, 37-50-203, 37-50-325, MCA; NEW, 2005 MAR p. 2671, Eff. 12/23/05; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2014 MAR p. 2849, Eff. 11/21/14.
24-201-44 10/29/2010 11/21/2014 History: 37-50-203, MCA; IMP, 37-1-306, 37-50-203, 37-50-325, MCA; NEW, 2005 MAR p. 2671, Eff. 12/23/05; AMD, 2010 MAR p. 2574, Eff. 10/29/10.
12/23/2005 10/29/2010 History: 37-50-203, 37-50-323, MCA; IMP, 37-1-306, 37-50-203, 37-50-317, 37-50-323, MCA; NEW, 2005 MAR p. 2671, Eff. 12/23/05.
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