HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
This is an obsolete version of the rule. Please click on the rule number to view the current version.

24.201.2105    ADVISORY COMMITTEE

(1) The board may select an advisory committee on continuing education whose purpose will be to assist the board in implementing continuing education regulations. The committee shall be composed of not less than five holders of a Montana permit to practice, each of whom shall be competent by reason of training or experience and will include CPAs and LPAs on the proportion of CPAs certified and LPAs licensed, who hold permits to practice but not less than one LPA. The committee may:

(a) evaluate and recommend to the board either prospectively or retrospectively, whether specific courses, programs, education and training qualify as formal programs of learning which contribute directly to professional competency of an individual engaged in public accounting, and the credit to be granted therefore. In considering qualifications, any course, program, education of training not commensurate with professional status will not qualify;

(b) recommend to the board in individual cases whether professional knowledge and competency have been reestablished by virtue of the completion of such program;

(c) verify the continuing education records on a test or complete basis from time-to-time;

(d) perform any other duties as requested by the board as they relate to these regulations.

History: 37-50-201, 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, 1984 MAR p. 961, Eff. 6/29/84; TRANS, from Commerce, 2005 MAR p. 2668.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security