(1) The board may appoint an advisory committee on continuing education whose purpose will be to assist the board in implementing continuing education regulations. The committee shall be composed of not less than five holders of a Montana permit to practice. The committee may:

(a) evaluate and recommend to the board either prospectively or retrospectively, specific courses, programs, education, or training which qualify as formal programs of learning that contribute directly to the professional competency of an individual engaged in public accounting, and the credit to be granted thereto. Any course, program, education, or training not contributing to professional competence will not qualify;

(b) verify continuing education records selected for random audit or as deemed appropriate by the board; and

(c) perform any other duties as requested by the board as they relate to continuing education.