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


(1) To be issued a license, an applicant must provide evidence of acceptable accounting and auditing experience.

(2) Acceptable accounting and auditing experience is performing accounting and auditing functions ordinarily required in the practice of public accounting, provided this experience:

(a) is attested to by a holder of a permit to practice that was current at the time of attestation, under the supervision or direction of a fully licensed individual from a professional accounting body with a MRA with NASBA and the AICPA, or for military experience evaluated by the board based on information provided by the applicant's commanding officer; and

(b) takes place in the three years prior to the date of the application; 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.

History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, 37-50-325, MCA; Eff. 12/31/72; AMD, Eff. 12/5/74; AMD, Eff. 1/4/75; 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, 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; AMD, 2014 MAR p. 1090, Eff. 5/23/14; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16.

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