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

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

(a) is attested to by:

(i) a U.S. CPA whose license was active and current at the time of attestation; or

(ii) a fully licensed individual from a professional accounting body with a MRA with NASBA and the AICPA who supervises or directs the applicant; or

(b) is evaluated by the board for military experience based on information provided by the applicant's commanding officer; and

(c) takes place in the three years prior to the date of the application; and

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

(3) If the attester is not the applicant's supervisor, the attester must:

(a) be familiar with the applicant's work and provide a narrative of the step taken to determine the work experience meets professional standards;

(b) provide an explanation of how the attested hours were verified; and

(c) confirm the hours and work product with the applicant's supervisor.


History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-50-203, 37-50-302, 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; AMD, 2020 MAR p. 792, Eff. 5/1/20.

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