(1) New firms, firms that have a name change, or firms that are merged or otherwise combined or separated must immediately file a new firm registration application with the board.
(2) New firm registrations must include:
(a) a completed firm registration application;
(b) a list of all satellite offices in this state;
(c) the designated accountant who is responsible for the proper registration of the firm;
(d) an attestation that the firm meets the firm ownership requirements of 37-50-330, MCA; and
(e) an attestation that all persons with an ownership interest in the firm are actively participating in the business of the firm.
(3) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration as outlined above and the level and type of public accounting services provided since the last firm registration.