Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.11 - Mandatory Peer Review
Rule 24.201.1108 - ALTERNATIVES AND EXEMPTIONS
Universal Citation: MT Admin Rules 24.201.1108
Current through Register Vol. 6, March 22, 2024
(1) Exemption of the Montana peer review requirement will apply to:
(a) out-of-state firms that do not have a
physical location in this state, but perform attest or compilation services in
this state, and have a peer review in the state in which they are located, and
are otherwise qualified for practice privileges; or
(b) firms that only prepare financial
statements under SSARS and that perform no other attest or compilation
services. Such engagements conducted by a firm that is otherwise required to
participate in a peer review program shall be included in the selection of
engagements subject to peer review.
(2) Alternative programs to the board-approved peer review program of the AICPA shall include other non-AICPA programs recognized and approved by the board.
AUTH: 37-50-203, MCA IMP: 37-50-203, MCA
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