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Rule Title: USE OF CPA/LPA DESIGNATION
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Department: LABOR AND INDUSTRY
Chapter: BOARD OF PUBLIC ACCOUNTANTS
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.201.415    USE OF CPA/LPA DESIGNATION

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

(2) Montana licensees working for nonpublic accounting employers shall not use their CPA or LPA designations when presenting reports to outside parties, unless they maintain an active license.

(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; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18.


 

 
MAR Notices Effective From Effective To History Notes
24-201-51 12/8/2018 Current 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; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18.
24-201-49 6/4/2016 12/8/2018 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; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16.
24-201-47 11/21/2014 6/4/2016 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; AMD, 2014 MAR p. 2849, Eff. 11/21/14.
24-201-44 10/29/2010 11/21/2014 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.
24-201-43 1/16/2009 10/29/2010 History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, 37-50-301, 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.
3/30/1990 1/16/2009 History: 37-1-131, 37-50-203, MCA; IMP, 37-50-203, MCA; NEW, 1990 MAR p. 584, Eff. 3/30/90; TRANS, from Commerce, 2005 MAR p. 2668.
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