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."

History: 37-50-203, MCA; IMP, 37-1-306, 37-50-203, 37-50-325, MCA; 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.