reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.502 - ACCOUNTING AND AUDITING EXPERIENCE REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(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
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.503 - APPLICANT FOR LICENSE

Current through Register Vol. 13, July 5, 2024
(1) All applicants
				for a license must:
(a) meet the requirements
				of
				37-50-302,
				MCA;
(b) submit a complete
				application and pay all fees;
(c)
				meet the education requirements of
				37-50-305,
				MCA, and:
(i) meet the education requirements
				of ARM 24.201.501;
(ii) meet the education waiver requirements
				of ARM 24.201.528; or
(iii) for applicants with exam dates prior to
				November 1997, meet the following education requirements:
(A) An applicant who has examination scores
				for an examination administered prior to or in May 1996 must have graduated
				from a college or university accredited at the time of the applicant's
				graduation with:
(I) a baccalaureate degree,
				with a concentration in accounting, including 24 semester hours (36 quarter
				hours) of accounting, auditing, and tax courses, and 18 semester hours (27
				quarter hours) in other areas of business such as business law, management,
				marketing, economics, and finance. The other areas of business shall include no
				more than six semester hours (nine quarter hours) in one area; or
(II) a baccalaureate degree, with a
				concentration other than accounting and five years of employment experience at
				a public accounting firm, or in industry or government in a responsible
				financial position; or
(III) a
				baccalaureate degree, with a concentration other than accounting and related
				courses in other areas of business administration which the board considers to
				be an equivalent education, including 12 semester hours (18 quarter hours) of
				accounting, auditing, and tax courses, and nine semester hours (14 quarter
				hours) in other areas of business such as business law, management, marketing,
				economics, and finance. The nine semester hours (14 quarter hours) shall
				include no more than three semester hours (five quarter hours) in one area.
(B) An applicant who
				has examination scores for an examination administered in November 1996 or May
				1997 must have graduated from a college or university then accredited to offer
				a baccalaureate degree subsequent to passing the exam, and completed 24
				semester hours (36 quarter hours) of accounting, auditing, and tax courses, and
				18 semester hours (27 quarter hours) in other areas of business such as
				business law, management, marketing, economics, and finance. The 18 semester
				hours (27 quarter hours) shall include no more than six semester hours (nine
				quarter hours) in one area.
(d) pass the Uniform Certified Public
				Accountant exam in accordance with ARM
				24.201.516 or
				24.201.517;
(e) pass the comprehensive professional
				ethics for CPAs course developed by the AICPA;
(f) meet the experience requirement of ARM
				24.201.502; and
(g) provide a license verification if
				currently holding or have ever held a professional license in another
				state.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.504 - MILITARY TRAINING OR EXPERIENCE

Current through Register Vol. 13, July 5, 2024
(1) Pursuant to
				37-1-145,
				MCA, the board shall accept relevant military training, service, or education
				toward the requirements for licensure .
(2) Relevant military training, service, or
				education must be completed by an applicant while a member of either:
(a) United States Armed Forces;
(b) United States Reserves;
(c) state national guard; or
(d) military reserves.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.505 - FIRMS - REGISTRATION

Current through Register Vol. 13, July 5, 2024
(1) New firms,
				firms that have a name change, or firms that are merged or otherwise combined
				or separated must immediately file a new firm registration application with the
				board.
(2) New firm registrations
				must include:
(a) a completed firm
				registration application;
(b) a
				list of all satellite offices in this state;
(c) the designated accountant who is
				responsible for the proper registration of the firm;
(d) an attestation that the firm meets the
				firm ownership requirements of
				37-50-330,
				MCA; and
(e) an attestation that
				all persons with an ownership interest in the firm are actively participating
				in the business of the firm.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.506 - PREVIOUS APPLICATIONS IN EFFECT (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-311,
					 37-50-312,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.510 - CERTIFIED PUBLIC ACCOUNTANT EXAMINATION

Current through Register Vol. 13, July 5, 2024
(1) Prior to
				submitting an application to sit for the examination, the examination candidate
				must meet the educational requirements of ARM
				24.201.501. All examination
				candidates must be approved by the board or its designee to sit for the
				examination.
(2) The Uniform
				Certified Public Accountant exam is the recognized and acceptable qualifying
				examination.
(3) Each examination
				candidate application must be accompanied by a non-refundable fee and all
				required supporting documents and transcripts.
(4) In addition to all other supporting
				documents, all foreign education must be accompanied by an evaluation by NASBA
				International Evaluation Services.
(5) The passing score on each section is 75.
(6) The board may contract for:
(a) examination database and reporting
				services; and
(b) examination
				administrative services.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.511 - IMPLEMENTATION OF THE COMPUTER-BASED UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAMINATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-204,
					 37-50-308,
					 MCA; IMP,
					 37-50-204,
					 37-50-302,
					 37-50-303,
					 37-50-308,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.512 - TRANSITION RULE FOR APPLICANTS WHO HAVE PRE-COMPUTER-BASED EXAMINATION CONDITIONAL CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-204,
					 37-50-308,
					 MCA; IMP,
					 37-50-204,
					 37-50-302,
					 37-50-303,
					 37-50-308,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.516 - GRANTING OF EXAMINATION CREDIT

Current through Register Vol. 13, July 5, 2024
(1) An
				examination candidate may take test sections individually and in any order. Any
				test section passed is valid for 18 months from the actual date the examination
				candidate took the test section.
(2) All test sections must be passed within
				an 18-month period, which begins on the date the first test section that was
				passed was taken.
(a) An examination
				candidate cannot retake any failed test section in any one three-month testing
				period.
(b) If the board determines
				that the examination system changes necessary to eliminate the three-month
				testing period limitations have been implemented, (a) will no longer be
				effective and a candidate can retake a test section once their scores for any
				previous attempt of that same test section have been released.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.517 - ACCEPTANCE OF EXAMINATION CREDITS

Current through Register Vol. 13, July 5, 2024
(1) An applicant
				who has never held a license as a certified public accountant in any
				jurisdiction must have passed the examination under circumstances comparable to
				those applicable to Montana applicants at the time of examination.
AUTH:
					 37-1-131,
					 37-50-203, MCA;
					 IMP:
					 37-50-302,
					 37-50-309,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.518 - EXAMINATION CREDITS - OUT-OF-STATE APPLICANTS SEEKING A CERTIFICATE/LICENSE IN MONTANA (Repealed)

Current through Register Vol. 13, July 5, 2024
37-50-204,
					 MCA; IMP,
					 37-50-204,
					 37-50-302,
					 37-50-303,
					 37-50-309,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.524 - CHEATING (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-50-204,
					 MCA; IMP
					 37-50-204,
					 37-50-302,
					 37-50-303,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.528 - OUT-OF-STATE LICENSEES SEEKING A MONTANA LICENSE

Current through Register Vol. 13, July 5, 2024
(1) The board may
				issue a license to a license holder of an active, current, and unrestricted
				license from another jurisdiction who meets the requirements established in
				37-50-302,
				MCA, and ARM
				24.201.501 and
				24.201.503.
(2) The board may waive the education
				requirements and issue a license to a holder of a current, unrestricted license
				issued by another jurisdiction. The applicant must show they:
(a) passed the examination required for
				issuance of the license with grades that would have been passing grades at the
				time in this state;
(b) had four
				years of experience in the practice of public accountancy after passing the
				examination upon which the license was based, within the ten years immediately
				preceding the application;
(c)
				maintained a license for more than four years prior to the application for
				issuance of a license in this state;
(d) passed the professional ethics for CPAs
				course developed by the AICPA; and
(e) fulfilled the requirements of continuing
				professional education established under ARM
				24.201.2106.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.529 - FOREIGN LICENSEES SEEKING A MONTANA LICENSE

Current through Register Vol. 13, July 5, 2024
(1) A foreign-
				licensed applicant must meet the requirements established under ARM
				24.201.528 or the following
				requirements:
(a) met the issuing body's
				education requirement and passed the issuing body's examination used to qualify
				its applicants in a foreign jurisdiction. The board will rely on the IQAB for
				evaluation of foreign credential equivalency or NASBA International Evaluation
				Services;
(b) provide evidence that
				the foreign credentials are valid and in good standing at the time of
				application;
(c) pass a uniform
				qualifying examination to ensure that the holder possesses adequate knowledge
				of national practice standards. The board may rely on the NASBA, AICPA, or
				other professional bodies to develop, administer, and grade such a qualifying
				examination;
(d) pass the
				professional ethics for CPAs course developed by the AICPA;
(e) provide evidence of having met an
				equivalent experience requirement obtained under the supervision or direction
				of a chartered accountant, Instituto Mexicano de Contradores Publicos, Hong
				Kong Institute of Certified Public Accountants, or certified public accountant
				permitted to practice in the original jurisdiction in order to be issued an
				initial license; and
(f) meet the
				continuing professional education requirements established under ARM
				24.201.2106, in order to be issued
				an initial license.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.531 - PRACTICE PRIVILEGE

Current through Register Vol. 13, July 5, 2024
(1) A certified
				public accountant who is licensed in a jurisdiction that has licensing
				standards that are substantially equivalent to Montana's standards, or who
				meets the individual substantial equivalent standards, may practice under the
				practice privilege pursuant to
				37-50-325,
				MCA.
(2) The board has determined
				that all jurisdictions approved by NASBA are deemed to be "substantially
				equivalent." As of July 1, 2013, the following jurisdictions are "substantially
				equivalent":
(a) the District of
				Columbia;
(b) Guam;
(c) Commonwealth of the Northern Mariana
				Island; and
(d) all of the states
				in the United States of America.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.532 - NONROUTINE APPLICATIONS

Current through Register Vol. 13, July 5, 2024
(1) For the
				purpose of processing nonroutine applications, the board incorporates the
				definitions of routine and nonroutine at ARM
				24.101.402
				by reference. Further, applications in which staff is unable to determine
				whether the experience requirements of ARM
				24.201.502
				have been met are nonroutine.
(2)
				Nonroutine applications must be reviewed and approved by the board before a
				license may be issued.
AUTH:
					 37-1-131,
					 MCA; IMP
					 37-1-101,
					 37-1-131,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.533 - APPLICANTS WITH CRIMINAL CONVICTIONS

Current through Register Vol. 13, July 5, 2024
(1) The board incorporates ARM
				24.101.406 by reference with no
				modifications.
AUTH:
					 37-1-131, MCA IMP:
					 37-1-101,
					 37-1-131, MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.535 - INACTIVE TO ACTIVE LICENSE - RESTORATION

Current through Register Vol. 13, July 5, 2024
(1) A licensee who holds a license in good
				standing but is not currently practicing public accounting may place the
				license on inactive status by informing the board office, in writing, that an
				inactive status is desired. It is the sole responsibility of the inactive
				licensee to keep the board informed of current contact information during the
				period of time the license remains on inactive status.
(2) An inactive licensee may not use the
				title CPA, CPA (inactive), or practice public accounting in the state while the
				license is on inactive status.
(3)
				An inactive licensee is required to renew on an annual basis.
(4) An inactive license may be restored to
				active status by applying for active status, paying the restoration fee, and
				providing documentation verifying compliance with the continuing education
				rules of the board under ARM
				24.201.2106, within the three
				years immediately preceding the application for restoration to active status.
(5) Montana licensees who use
				their Montana license to avail themselves of practice privileges in other
				jurisdictions, may not place the Montana license on inactive status while using
				the practice privilege.
AUTH:
					 37-1-319,
					 37-50-203, MCA
					 IMP:
					 37-1-319,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.536 - REQUIREMENTS FOR PREVIOUSLY HELD CERTIFICATES, LICENSES, AND/OR PERMITS TO PRACTICE (Repealed)

Current through Register Vol. 13, July 5, 2024
37-1-131,
					 MCA; IMP,
					 37-1-131,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.5 - Licensing And Examinations › Rule 24.201.537 - RETIRED STATUS

Current through Register Vol. 13, July 5, 2024
(1) A licensee who
				is fully retired from active employment in the practice of public accounting
				may submit a retired status request to the board if the licensee:
(a) holds a license in good standing;
				and
(b) is at least 60 years of
				age; or
(c) has held a license in
				good standing for at least 20 years from a substantially equivalent
				jurisdiction as determined by NASBA's national qualifications appraisal service
				or a successor organization.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.701 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-50-203, MCA;
					 IMP:
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.704 - INDEPENDENCE (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.705 - INTEGRITY AND OBJECTIVITY (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.706 - COMPETENCE (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.707 - DISCREDITABLE ACTS (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.708 - DUE PROFESSIONAL CARE (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.709 - COMMISSIONS (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.710 - CONTINGENT FEES (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.715 - AUDITING STANDARDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-321,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.716 - ACCOUNTING PRINCIPLES (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-321,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.717 - OTHER TECHNICAL STANDARDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.718 - APPLICABLE STANDARDS (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-50-203, MCA
					 IMP:
					 2-4-307,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.719 - FORECASTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-321,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.720 - CONFIDENTIALITY (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203, MCA
					 IMP:
					 37-1-131,
					 37-50-203,
					 37-50-325,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.723 - RECORDS

Current through Register Vol. 13, July 5, 2024
(1) A firm, licensee, or practice privilege
				holder shall furnish to the client or former client, upon request made within a
				reasonable time after original issuance of the document in question:
(a) a copy of a tax return of the client;
(b) a copy of any report or other
				document issued by the firm, licensee, or practice privilege holder to or for
				such client;
(c) any accounting or
				other records which the firm, licensee, or practice privilege holder obtained
				from or on behalf of the client which the firm, licensee, or practice privilege
				holder removed from the client's premises or received for the client's account,
				but the firm, licensee, or practice privilege holder may make and retain copies
				of such documents when they form the basis for work done by the firm, licensee,
				or practice privilege holder; and
(d) a copy of the firm's, licensee's, or
				practice privilege holder's working papers, to the extent that such working
				papers include records which would ordinarily constitute part of the client's
				books and records and are not otherwise available to the client.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.7 - Professional Conduct Rules › Rule 24.201.726 - ADVERTISING (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1101 - INTRODUCTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-50-203, MCA;
					 IMP
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1102 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1103 - PEER REVIEW ENROLLMENT

Current through Register Vol. 13, July 5, 2024
(1) All registered
				firms shall enroll in a board-approved peer review program and pay the required
				fees associated with the administration of the peer review, if they perform any
				of the following services:
(a) an audit;
(b) a review;
(c) a compilation;
(d) any examination, review, or agreed upon
				procedures engagements to be performed in accordance with the Statements on
				Standards for Attestation Engagements (SSAE); or
(e) an engagement of a non-issuer performed
				in accordance with PCAOB standards and is not subject to PCAOB
				inspection.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1105 - PARTICIPATION IN PEER REVIEW

Current through Register Vol. 13, July 5, 2024
(1) Any firm that
				is dropped from or terminated by a board-approved peer review program for any
				reason shall have 21 days to provide written notice to the board of such
				termination or drop and to request authorization from the board to enroll in
				another board-approved peer review program.
(2) In the event a firm is merged, otherwise
				combined, dissolved, or separated, the peer review program shall determine
				which firm is considered to be the succeeding firm. The succeeding firm shall
				retain its peer review status and the review due date. A separated firm that is
				not the succeeding firm may not use the peer review results of the original
				firm.
(3) A firm choosing to change
				to another peer review program may do so only if there is not an open active
				peer review and if the peer review is performed in accordance with the minimum
				standards for performing and reporting on peer reviews.
AUTH:
					 37-50-203, MCA;
					 IMP:
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1106 - STATEMENT BY PERMIT HOLDERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1107 - FILING OF REPORTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1108 - ALTERNATIVES AND EXEMPTIONS

Current through Register Vol. 13, July 5, 2024
(1) Exemption of
				the Montana peer review requirement will apply to:
(a) out-of-state firms that do not have a
				physical location in this state, but perform attest or compilation services in
				this state, and have a peer review in the state in which they are located, and
				are otherwise qualified for practice privileges; or
(b) firms that only prepare financial
				statements under SSARS and that perform no other attest or compilation
				services. Such engagements conducted by a firm that is otherwise required to
				participate in a peer review program shall be included in the selection of
				engagements subject to peer review.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1109 - APPROVED PEER REVIEW SPONSORING ORGANIZATIONS, PROGRAMS, AND PEER REVIEW STANDARDS

Current through Register Vol. 13, July 5, 2024
(1) The board shall
				approve peer review sponsoring organizations, programs, and
				standards.
(2) The board adopts the
				AICPA, the MSCPA, and other peer review programs administered by entities fully
				involved in the administration of the AICPA peer review programs, as approved
				sponsoring organizations, without further requirements.
(3) Any board-approved peer review program
				and any peer reviewer performing a peer review under this subchapter shall
				utilize the AICPA Standards for Performing and Reporting on Peer Reviews or
				equivalent as determined by the board.
(4) A sponsoring organization, other than
				those who administer the AICPA peer review program, must provide evidence that
				the overall program and standards, including procedures, guidelines, oversight
				process, training materials, and related documents are equivalent to those of
				the AICPA Peer Review Program.
(5)
				For firms required to be registered with and inspected by the PCAOB, the board
				approves the PCAOB's inspection process for reviewing practices subject to its
				authority, and those firm's practice areas that are subject to PCAOB's
				inspection process are not included in the scope of the board's peer review
				programs. Firms receiving inspections under the PCAOB are also required to meet
				the peer review requirements of the board that covers the portion of the firm's
				practice not subject to the PCAOB inspection process if the firm performs those
				services.
AUTH:
					 37-50-203, MCA;
					 IMP:
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1111 - PROFESSION MONITORING OF HOLDERS OF A SPECIAL PRACTICE PERMIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203,
					 37-50-323,
					 MCA; IMP,
					 37-1-306,
					 37-50-203,
					 37-50-323,
					 37-50-324,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1112 - QUALITY ASSURANCE OVERSIGHT

Current through Register Vol. 13, July 5, 2024
(1) The
				board will appoint a compliance assurance oversight committee to provide
				oversight of the administration of approved peer review programs in order to
				provide reasonable assurance that peer reviews are being conducted and reported
				on in accordance with the AICPA standards for performing and reporting on peer
				reviews.
37-50-203, MCA;
					 IMP,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.11 - Mandatory Peer Review › Rule 24.201.1115 - PROFESSION MONITORING PROGRAM (PMP) REVIEWS AND ENFORCEMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-1-319,
					 37-50-203, MCA;
					 IMP,
					 37-1-312,
					 37-50-203,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2101 - RENEWALS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-1-131,
					 37-50-201,
					 37-50-203, MCA;
					 IMP
					 37-1-141,
					 37-50-203,
					 37-50-314,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2105 - ADVISORY COMMITTEE (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2106 - BASIC CONTINUING EDUCATION REQUIREMENT

Current through Register Vol. 13, July 5, 2024
(1) Active licensees are required to have 120
				hours of continuing professional education (CPE) with a subset of two hours in
				ethics for the previous three-year period ending December 31 of each year,
				except as otherwise provided under ARM
				24.201.2154.
(2) Active licensees will be
				required to affirm their understanding of the basic requirement upon annual
				renewal. This affirmation will be for the three calendar years immediately
				preceding the renewal year.
(3)
				Beginning January 1, 2018, active licensees must complete a minimum of 50
				percent (60 hours) of the total CPE hours required in technical fields of study
				as identified in ARM
				24.201.2120.
				Subjects other than technical and nontechnical fields of study may be
				acceptable if the licensee can demonstrate to the board's satisfaction that
				such subjects or specific programs contribute to the maintenance of the
				licensee's professional competence.
(4) New licensees must meet the basic
				requirement of CPE by December 31 of the third year following the year of the
				initial issuance of the Montana license. CPE completed during the initial
				licensing year does not accrue toward the first reporting period (example: If
				an individual received their initial license in 2020, they must meet the basic
				CPE requirement between January 1, 2021 and December 31, 2023).
(5) Any individual who qualifies for the
				practice privilege in this state must meet the CPE requirements applicable in
				the jurisdiction of his or her principal state.
(6) A nonresident Montana licensee shall be
				determined to meet Montana CPE requirements by meeting the CPE requirements in
				the state where their principal place of business is located. If the
				nonresident licensee's principal place of business state has no CPE
				requirements for renewal, the nonresident licensee must comply with all CPE
				requirements for renewal of a license in Montana.
AUTH:
					 37-1-319,
					 37-50-203, MCA;
					 IMP:
					 37-1-306,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2108 - WHO MUST COMPLY - GENERAL (Repealed)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-1-306,
					 37-50-203,
					 37-50-314,
					 37-50-325,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2112 - COMPLIANCE WITH CONTINUING EDUCATION FOR NONRESIDENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-203,
					 37-50-323,
					 MCA; IMP,
					 37-1-306,
					 37-50-203,
					 37-50-317,
					 37-50-323,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2113 - NONRESIDENT HOLDERS OF A PERMIT TO PRACTICE - COMPLIANCE (Repealed)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 37-50-325,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2114 - OUT-OF-STATE APPLICANTS SEEKING A MONTANA PERMIT TO PRACTICE - CONTINUING EDUCATION REQUIREMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 37-50-201,
					 37-50-203, MCA;
					 IMP:
					 37-1-306,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2120 - STANDARDS FOR FORMAL CONTINUING EDUCATION PROGRAMS, PROGRAMS WHICH QUALIFY, AND ACCEPTABLE SUBJECT MATTER AND PROGRAMS

Current through Register Vol. 13, July 5, 2024
(1) A program qualifies as acceptable
				continuing education if it is group, self-study, blended learning, or
				nano-learning programs of learning, or technical committee work which
				contributes directly to the licensee's knowledge, ability, and/or competence to
				perform the licensee's professional responsibilities. A program should address
				the licensee's current and future work environment, current knowledge and
				skills, and desires or needed knowledge and skills to meet future opportunities
				and/or professional responsibilities.
(2) No CPE hours shall be permitted for
				attending or instructing college or university courses considered to be basic
				or introductory accounting courses or exam preparation/review
				courses.
(3) The following are
				examples of generally acceptable subject matter - this list is not
				all-inclusive:
(a) technical fields of study,
				including:
(i) accounting, including
				governmental accounting;
(ii)
				auditing, including governmental auditing;
(iii) taxation;
(iv) management services;
(v) information technology;
(vi) statistics;
(vii) economics;
(viii) business law;
(ix) finance;
(x) specialized knowledge (e.g., film
				industry, real estate, farming, etc.); and
(xi) ethics;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2121 - STANDARDS FOR CPE PROGRAM DEVELOPMENT - PRESENTATION AND MEASUREMENT (Repealed)

Current through Register Vol. 13, July 5, 2024
37-1-319,
					 37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-1-306,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2122 - STANDARDS FOR CPE PROGRAM PRESENTATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2123 - STANDARDS FOR CPE PROGRAM MEASUREMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2124 - STANDARDS FOR CPE REPORTING

Current through Register Vol. 13, July 5, 2024
(1) Licensees
				are responsible for accurately reporting the appropriate number of CPE hours
				and must retain appropriate documentation of their participation in learning
				activities.
(2) Participants in
				group, self-study, nano-learning, or blended learning programs must obtain a
				certificate of completion or transcript issued by the program sponsor. All
				acceptable documentation must include the following information:
(a) participant's name;
(b) sponsor;
(c) course title and/or description of
				content;
(d) date(s);
(e) location;
(f) number of continuing education credit
				hours granted; and
(g) NASBA
				National Registry of CPE Sponsors ID (if applicable, applies to
				self-study).
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2130 - PROGRAMS WHICH QUALIFY (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2131 - ACCEPTABLE SUBJECT MATTER FOR QUALIFYING PROGRAMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2132 - ACCEPTABLE PROGRAMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
37-50-201,
					 37-50-203, MCA;
					 IMP,
					 37-50-203,
					 37-50-314,
					 MCA;
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2136 - CREDIT HOURS GRANTED

Current through Register Vol. 13, July 5, 2024
(1) Group programs
				and blended learning programs must be a minimum of one hour, but credit may be
				earned in one-fifth or one-half hour increments after the first full hour
				credit is earned.
(2) Self-study
				programs must be a minimum of one-half hour credit initially, but credit may be
				earned in one-fifth or one-half hour increments after the first one-half hour
				credit has been earned.
(3)
				Nano-learning is earned at one-fifth credit hour.
(4) Blended learning program credit hours
				must equal the sum of the CPE credit determination for the various completed
				components of the program.
(5) For
				university or college courses, each semester unit of credit shall equal 15
				hours toward the requirement. A quarter unit of credit shall equal ten
				hours.
AUTH:
					 37-1-319,
					 37-50-201,
					 37-50-203, MCA
					 IMP:
					 37-1-306,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2137 - CREDIT FOR FORMAL SELF-STUDY AND NANO-LEARNING PROGRAMS

Current through Register Vol. 13, July 5, 2024
(1) Formal self-study and nano-learning
				programs shall receive continuing education credit equal to the amount granted
				by the sponsor, if the sponsor is recognized by the NASBA National Registry of
				CPE Sponsors. Self-study programs are calculated on a 50-minute hour.
(a) All other formal self-study programs
				receive continuing education credit equal to half of the credit amount granted
				by the sponsor. Self-study courses that are offered by a sponsor that is not
				recognized by the NASBA National Registry of CPE Sponsors must be at least 50
				minutes to receive credit.
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2138 - CREDIT FOR SERVICE AS LECTURER, INSTRUCTOR, TECHNICAL REVIEWER, SPEAKER, OR REPORT REVIEWER

Current through Register Vol. 13, July 5, 2024
(1) Lecturers,
				instructors, and speakers may claim continuing education credit for both
				preparation and presentation time for a course once during a three-year
				reporting period only to the extent the activities maintain or increase their
				professional competence and qualify for continuing education credit for
				participants. Credit may be claimed for actual course presentation time and for
				preparation time up to two times the class credit hours once in any rolling
				three-year period. The maximum credit for such preparation and teaching shall
				not exceed 50 percent (or 60 hours) of the basic requirement in any rolling
				three-year period.
(2) Continuing
				education credit may be claimed for serving as a report reviewer under
				structured report review programs to be approved on a case-by-case basis by the
				board. Once approved, one hour of credit shall be granted for every hour spent
				reviewing reports. The maximum credit for such reviews shall be no more than 16
				hours in any given calendar year.
(3) Technical reviewers of qualified CPE
				programs may receive CPE credit for the actual review time up to the actual
				number of CPE hours for the learning activity. Not more than 50 percent (60
				hours) of the total CPE hours required for the reporting period can be claimed
				for technical review of CPE courses.
AUTH:
					 37-1-319,
					 37-50-203, MCA;
					 IMP:
					 37-1-306,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2139 - CREDIT FOR PUBLISHED ARTICLES, BOOKS, ETC

Current through Register Vol. 13, July 5, 2024
(1) Credit may be claimed for published
				articles, books, and other publications relevant to maintaining professional
				competence. Credit for preparation of such publications may not exceed 25
				percent (or 30 hours) of the basic requirement, unless exceptional
				circumstances justify greater credit. The final amount of credit awarded will
				be determined by the board on a case-by-case basis.
AUTH:
					 37-1-319,
					 37-50-201,
					 37-50-203, MCA
					 IMP:
					 37-1-306,
					 37-50-203,
					 37-50-314,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2140 - CREDIT FOR BLENDED LEARNING

Current through Register Vol. 13, July 5, 2024
(1) Any
				pre-program, post-program, and/or homework assignments must relate to the
				defined learning objectives of the program.
(2) Course sponsors must provide clear
				instruction and information that summarize the components of the program and
				what must be completed or achieved during each component in order to qualify
				for CPE hours.
(3) Pre-program,
				post-program, and homework assignments cannot constitute more than 25 percent
				of the total CPE hours for that class.
(4) The primary component must incorporate an
				assessment in which the participant demonstrates achievement of the learning
				objectives of the program.
AUTH:
					 37-1-319,
					 37-50-201,
					 37-50-203, MCA;
					 IMP:
					 37-1-306,
					 37-50-203,
					 MCA
Administrative Rules of Montana › Department 24 - LABOR AND INDUSTRY › Chapter 24.201 - BOARD OF PUBLIC ACCOUNTANTS › Subchapter 24.201.21 - Renewal and Continuing Education › Rule 24.201.2145 - REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Reporting of
				actual courses/credits is not required, unless the individual is selected for a
				random CPE audit as outlined in ARM
				24.201.2148, or the individual
				must otherwise prove compliance for licensure purposes (i.e., restoring a
				license to active status, transfer of license applicant).
AUTH:
					 37-1-319,
					 37-50-201,
					 37-50-203, MCA;
					 IMP:
					 37-1-306,
					 37-50-203,
					 37-50-314,
					 MCA