37-50-314. License required -- proof of licensure. (1) A person may not engage in the practice of public accounting in this state without a current license issued by the department. A license to engage in the practice of public accounting in this state must be issued by the department to a person who complies with the requirements of this chapter.
(2) The current license to practice public accounting must be presented as proof of licensure upon request by a client.
(3) Upon request from a Montana client, a person qualifying for a practice privilege under 37-50-325(1) or (2) shall present proof of licensure from the state where the person is licensed.
History: En. Sec. 21, Ch. 118, L. 1969; amd. Sec. 174, Ch. 350, L. 1974; R.C.M. 1947, 66-1833; amd. Sec. 13, Ch. 684, L. 1979; amd. Sec. 11, Ch. 335, L. 1983; amd. Sec. 102, Ch. 429, L. 1995; amd. Sec. 43, Ch. 492, L. 1997; amd. Sec. 45, Ch. 109, L. 2009; amd. Sec. 12, Ch. 169, L. 2015.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 50. Public Accountants
37-50-301. Illegal use of title
37-50-302. Certified public accountants -- licensure -- qualifications and requirements
37-50-305. Education requirements -- definition
37-50-309. Credit for examinations taken in other jurisdictions
37-50-314. License required -- proof of licensure
37-50-316. Other license fees prohibited
37-50-318. Existing license or certificate transition
37-50-319. and 37-50-320 reserved
37-50-325. Practice privilege for nonresident certified public accountant -- rules
37-50-326. through 37-50-329 reserved
37-50-330. Compliance with ownership requirements -- firm registration
37-50-335. Registration of firms -- exemptions
37-50-337. through 37-50-340 reserved
37-50-341. Initiation of proceedings -- hearings and rulemaking