Mont. Admin. r. 24.201.531

Current through Register Vol. 23, December 6, 2024
Rule 24.201.531 - PRACTICE PRIVILEGE
(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.

Mont. Admin. r. 24.201.531

NEW, 2005 MAR p. 2671, Eff. 12/23/05; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2014 MAR p. 2849, Eff. 11/21/14.

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