Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.5 - Licensing And Examinations
Rule 24.201.529 - FOREIGN LICENSEES SEEKING A MONTANA LICENSE

(a) met the issuing body's education requirement and passed the issuing body's examination used to qualify its applicants in a foreign jurisdiction. The board will rely on the IQAB for evaluation of foreign credential equivalency or NASBA International Evaluation Services;

(b) provide evidence that the foreign credentials are valid and in good standing at the time of application;

(c) pass a uniform qualifying examination to ensure that the holder possesses adequate knowledge of national practice standards. The board may rely on the NASBA, AICPA, or other professional bodies to develop, administer, and grade such a qualifying examination;

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

(e) provide evidence of having met an equivalent experience requirement obtained under the supervision or direction of a chartered accountant, Instituto Mexicano de Contradores Publicos, Hong Kong Institute of Certified Public Accountants, or certified public accountant permitted to practice in the original jurisdiction in order to be issued an initial license; and

(f) meet the continuing professional education requirements established under ARM 24.201.2106, in order to be issued an initial license.