Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.5 - Licensing And Examinations
Rule 24.201.528 - OUT-OF-STATE LICENSEES SEEKING A MONTANA LICENSE

Universal Citation: MT Admin Rules 24.201.528

Current through Register Vol. 18, September 20, 2024

(1) The board may issue a license to a license holder of an active, current, and unrestricted license from another jurisdiction who meets the requirements established in 37-50-302, MCA, and ARM 24.201.501 and 24.201.503.

(2) The board may waive the education requirements and issue a license to a holder of a current, unrestricted license issued by another jurisdiction. The applicant must show they:

(a) passed the examination required for issuance of the license with grades that would have been passing grades at the time in this state;

(b) had four years of experience in the practice of public accountancy after passing the examination upon which the license was based, within the ten years immediately preceding the application;

(c) maintained a license for more than four years prior to the application for issuance of a license in this state;

(d) passed the professional ethics for CPAs course developed by the AICPA; and

(e) fulfilled the requirements of continuing professional education established under ARM 24.201.2106.

(3) Incomplete applications for licensure that are older than 12 months will be considered invalid and void. The applicant will be required to re-apply and pay another fee.

AUTH: 37-50-203, MCA; IMP: 37-1-304, 37-50-203, 37-50-302, 37-50-309, 37-50-314, 37-50-325, MCA

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