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This is an obsolete version of the rule. Please click on the rule number to view the current version.

24.201.415    USE OF CPA/LPA DESIGNATION

(1) Montana certificate or license holders whose principal place of business is in Montana, who are not otherwise in the practice of public accounting, but providing financial or consulting services to the public, must have permits to practice if they hold themselves out to the public in any manner as a CPA or LPA.

(2) Montana certificate or license holders working for nonpublic accounting employers shall not use their CPA or LPA designations when presenting reports to outside parties, unless they maintain a permit to practice.

(3) Firms that comply with the exemption requirement of 37-50-335(2), MCA, and individuals who qualify for and are using the practice privilege granted by 37-50-325, MCA, may use the CPA designation pursuant to 37-50-301, MCA.

History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, 37-50-301, 37-50-325, 37-50-335, MCA; NEW, 1990 MAR p. 584, Eff. 3/30/90; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10.

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