Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.5 - Licensing And Examinations
Rule 24.201.502 - ACCOUNTING AND AUDITING EXPERIENCE REQUIREMENTS
Universal Citation: MT Admin Rules 24.201.502
Current through Register Vol. 18, September 20, 2024
(1) To be issued a license, an applicant must provide evidence of acceptable accounting and/or auditing experience.
(2) Acceptable experience is performing accounting and/or auditing functions ordinarily required in the practice of public accounting, provided this experience:
(a) is attested to by:
(i) a U.S. CPA whose license was active and
current at the time of attestation; or
(ii) a fully licensed individual from a
professional accounting body with a MRA with NASBA and the AICPA who supervises
or directs the applicant; or
(b) is evaluated by the board for military
experience based on information provided by the applicant's commanding officer;
and
(c) takes place in the three
years prior to the date of the application; and
(d) includes at least 12 calendar months
(2000 hours actual work experience) of private, governmental, academic, or
public accounting work acceptable to the board.
(3) If the attester is not the applicant's supervisor, the attester must:
(a) be familiar
with the applicant's work and provide a narrative of the step taken to
determine the work experience meets professional standards;
(b) provide an explanation of how the
attested hours were verified; and
(c) confirm the hours and work product with
the applicant's supervisor.
AUTH: 37-1-131, 37-50-203, MCA; IMP: 37-1-131, 37-50-203, 37-50-302, 37-50-325, MCA
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