(1) To be issued an initial permit to practice under 37-50-203, MCA, an applicant must provide evidence of acceptable accounting and auditing experience.

(2) Accounting and auditing experience will be considered acceptable by the board if satisfactory evidence is presented of having performed accounting and auditing functions ordinarily required in the practice of public accounting, provided this experience:

(a) be attested to by a holder of a permit to practice; and

(b) takes place in the three years prior to the date of the application for permit to practice; and

(c) includes at least 12 calendar months (2000 hours actual work experience) of private, governmental, academic, or public accounting work acceptable to the board.