Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS
Subchapter 24.201.5 - Licensing And Examinations
Rule 24.201.531 - PRACTICE PRIVILEGE

Universal Citation: MT Admin Rules 24.201.531

Current through Register Vol. 18, September 20, 2024

(1) A certified public accountant who is licensed in a jurisdiction that has licensing standards that are substantially equivalent to Montana's standards, or who meets the individual substantial equivalent standards, may practice under the practice privilege pursuant to 37-50-325, MCA.

(2) The board has determined that all jurisdictions approved by NASBA are deemed to be "substantially equivalent." As of July 1, 2013, the following jurisdictions are "substantially equivalent":

(a) the District of Columbia;

(b) Guam;

(c) Commonwealth of the Northern Mariana Island; and

(d) all of the states in the United States of America.

37-50-203, MCA; IMP, 37-1-306, 37-50-203, 37-50-325, MCA;

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