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24.201.2101    RENEWALS

(1) Renewal licenses will be issued by the board to all certified public accountants and licensed public accountants eligible for renewal upon submitting the complete renewal form and payment of the established renewal fees, pursuant to ARM 24.201.410.

(2) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration found in ARM 24.201.505 and the level and type of public accounting services provided since the last firm registration.

 

History: 37-1-131, 37-50-201, 37-50-203, MCA; IMP, 37-1-141, 37-50-203, 37-50-314, MCA; NEW, Eff. 7/5/75; AMD, Eff. 10/4/75; AMD, 1978 MAR p. 201, Eff. 2/24/78; AMD, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1984 MAR p. 961, Eff. 6/29/84; AMD, 1985 MAR p. 154, Eff. 2/15/85; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2006 MAR p. 1583, Eff. 7/1/06; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2013 MAR p. 1527, Eff. 8/23/13; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2017 MAR p. 2283, Eff. 12/9/17.

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