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Rule: 24.201.529 Prev     Up     Next    
Rule Title: FOREIGN LICENSEES SEEKING A MONTANA LICENSE
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Department: LABOR AND INDUSTRY
Chapter: BOARD OF PUBLIC ACCOUNTANTS
Subchapter: Licensing And Examinations
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.201.529    FOREIGN LICENSEES SEEKING A MONTANA LICENSE

(1) A foreign-licensed applicant must meet the requirements established under ARM 24.201.503, or for those applicants holding a foreign accounting credential that is covered by a currently valid MRA with IQAB, meet the following requirements:

(a) met the issuing body's education requirement and passed the issuing body's examination used to qualify its own domestic applicants;

(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; and

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

 

History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18.


 

 
MAR Notices Effective From Effective To History Notes
24-201-51 12/8/2018 Current History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18.
24-201-49 6/4/2016 12/8/2018 History: 37-1-131, 37-50-203, MCA; IMP, 37-50-203, 37-50-314, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16.
24-201-47 11/21/2014 6/4/2016 History: 37-1-131, 37-50-203, MCA; IMP, 37-1-306, 37-50-311, 37-50-312, 37-50-314, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2014 MAR p. 2849, Eff. 11/21/14.
24-201-43 1/16/2009 11/21/2014 History: 37-1-131, 37-50-203, MCA; IMP, 37-1-306, 37-50-311, 37-50-312, 37-50-314, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09.
2/11/2000 1/16/2009 History: 37-1-131, 37-50-203, MCA; IMP, 37-50-311, 37-50-312, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic. , Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; AMD, 2000 MAR p. 461, Eff. 2/11/00; TRANS, from Commerce, 2005 MAR p. 2668.
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