(1) An individual, who holds a valid and unrevoked certified public accountant certificate or public accountant license issued by any other state or political subdivision of the United States, and who makes application under the appropriate provisions of the statutes for a certificate or license in this state, and who receives a certificate or license from this state, shall be required to comply with the full basic requirement before being issued a permit to practice in this state. Compliance will be reported on a form provided by the board.

(2) If the individual holds a valid and unrevoked permit to practice public accounting if one is issued by such other jurisdiction, or was otherwise allowed to practice public accounting in such other jurisdiction, and cannot meet the full basic requirement at the time of application for a permit to practice, the individual must request that the public accounting regulatory entity of such other jurisdiction submit in writing, directly to the board, verification that the individual was allowed to practice public accounting in that other jurisdiction. Upon acceptance of the verification by the board, the individual will be issued a permit to practice until the permit year following the June 30 following the individual's application. The individual must complete the full basic requirement by the June 30 following their application.

(3) Except that such individual's basic continuing education requirements for purposes of this rule shall be no greater than if the individual's initial registration in such other jurisdiction was made in this state as explained in ARM 8.54.808.