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24.201.518    EXAMINATION CREDITS - OUT-OF-STATE CANDIDATES

(1) The board will recognize credits for any part of the computer-based uniform certified public accountant examination passed in other jurisdictions, provided those credits meet the requirements of 37-50-204 , MCA, and the applicable rules of the board, and were earned under circumstances comparable to those in Montana.

(2) The board will recognize credits for any part of the pencil-and-paper version of the uniform certified public accountant examination passed in other jurisdictions, provided those credits:

(a) meet the requirements of 37-50-204 , MCA;

(b) were earned under circumstances comparable to those in Montana; and

(c) timely qualify for conditional credit pursuant to ARM 24.201.512.

History: 37-50-204, 37-50-308, MCA; IMP, 37-50-204, 37-50-302, 37-50-303, 37-50-308, 37-50-309, MCA; NEW, 2004 MAR p. 643, Eff. 3/26/04; AMD, 2004 MAR p. 2916, Eff. 12/3/04; TRANS, from Commerce, 2005 MAR p. 2668.

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