Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.5 - Licensing And Examinations
Rule 24.201.505 - FIRMS - REGISTRATION
Universal Citation: MT Admin Rules 24.201.505
Current through Register Vol. 18, September 20, 2024
(1) New firms, firms that have a name change, or firms that are merged or otherwise combined or separated must immediately file a new firm registration application with the board.
(2) New firm registrations must include:
(a) a completed
firm registration application;
(b)
a list of all satellite offices in this state;
(c) the designated accountant who is
responsible for the proper registration of the firm;
(d) an attestation that the firm meets the
firm ownership requirements of
37-50-330,
MCA; and
(e) an attestation that
all persons with an ownership interest in the firm are actively participating
in the business of the firm.
(3) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration as outlined above and the level and type of public accounting services provided since the last firm registration.
AUTH: 37-50-203, MCA; IMP 37-50-335, MCA
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