(1) The board will apply its profession monitoring program rules to each individual or business entity that is registered pursuant to 37-50-324 , MCA. For individuals engaging in the practice of public accounting with a registered business entity (a "firm") , the monitoring program will apply to the firm, not just the individual with a special practice permit.

(2) Rules for the profession monitoring program are found in ARM Title 24, chapter 201, subchapter 11.