Montana Code Annotated
Title 37. Professions and Occupations
Chapter 50. Public Accountants

Part 1. General

37-50-101. Definitions - 37-50-101. Definitions. Unless the context requires otherwise, in this chapter,...

37-50-102. Exemptions - 37-50-102. Exemptions. This chapter does not prohibit any person who...

Part 2. Board of Public Accountants

37-50-201. Organization -- general rulemaking power -- seal -- records - 37-50-201. Organization -- general rulemaking power -- seal -- records....

37-50-202. Compensation of members -- expenses - 37-50-202. Compensation of members -- expenses. Each member of the...

37-50-203. Rules of board - 37-50-203. Rules of board. (1) The board may adopt rules,...

37-50-204. Rulemaking powers relating to examinations - 37-50-204. Rulemaking powers relating to examinations. The board may adopt...

37-50-205. Duties of department - 37-50-205. (Temporary) Duties of department. The department shall: (1) assist...

37-50-206. through 37-50-208 reserved - 37-50-206 through 37-50-208 reserved.

37-50-209. Enterprise fund - 37-50-209. (Temporary) Enterprise fund. (1) There is an enterprise fund,...

37-50-210. Deposit of money collected - 37-50-210. (Effective October 1, 2023) Deposit of money collected. Fees...

Part 3. Licensing

37-50-301. Illegal use of title - 37-50-301. Illegal use of title. (1) It is not a...

37-50-302. Certified public accountants -- licensure -- qualifications and requirements - 37-50-302. Certified public accountants -- licensure -- qualifications and requirements....

37-50-303. Repealed - 37-50-303. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-304. Repealed - 37-50-304. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-305. Education requirements -- definition - 37-50-305. Education requirements -- definition. (1) An applicant for initial...

37-50-306. Repealed - 37-50-306. Repealed. Sec. 26, Ch. 684, L. 1979. History: En....

37-50-307. Repealed - 37-50-307. Repealed. Sec. 26, Ch. 684, L. 1979. History: En....

37-50-308. Repealed - 37-50-308. Repealed. Sec. 127, Ch. 467, L. 2005. History: En....

37-50-309. Credit for examinations taken in other jurisdictions - 37-50-309. Credit for examinations taken in other jurisdictions. The board...

37-50-310. Repealed - 37-50-310. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-311. Repealed - 37-50-311. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-312. Repealed - 37-50-312. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-313. Repealed - 37-50-313. Repealed. Sec. 24, Ch. 169, L. 2015. History: En....

37-50-314. License required -- proof of licensure - 37-50-314. License required -- proof of licensure. (1) A person...

37-50-315. Repealed - 37-50-315. Repealed. Sec. 7, Ch. 427, L. 2015. History: En....

37-50-316. Other license fees prohibited - 37-50-316. Other license fees prohibited. License fees may not be...

37-50-317. Repealed - 37-50-317. Repealed. Sec. 127, Ch. 467, L. 2005. History: En....

37-50-318. Existing license or certificate transition - 37-50-318. Existing license or certificate transition. (1) A person who...

37-50-319. and 37-50-320 reserved - 37-50-319 and 37-50-320 reserved.

37-50-321. Repealed - 37-50-321. Repealed. Sec. 128, Ch. 429, L. 1995. History: En....

37-50-322. Repealed - 37-50-322. Repealed. Sec. 128, Ch. 429, L. 1995. History: En....

37-50-323. Repealed - 37-50-323. Repealed. Sec. 51, Ch. 109, L. 2009. History: En....

37-50-324. Repealed - 37-50-324. Repealed. Sec. 51, Ch. 109, L. 2009. History: En....

37-50-325. Practice privilege for nonresident certified public accountant -- rules - 37-50-325. Practice privilege for nonresident certified public accountant -- rules....

37-50-326. through 37-50-329 reserved - 37-50-326 through 37-50-329 reserved.

37-50-330. Compliance with ownership requirements -- firm registration - 37-50-330. Compliance with ownership requirements -- firm registration. (1) A...

37-50-331. Repealed - 37-50-331. Repealed. Sec. 3, Ch. 123, L. 2001. History: En....

37-50-332. Repealed - 37-50-332. Repealed. Sec. 3, Ch. 123, L. 2001. History: En....

37-50-333. Repealed - 37-50-333. Repealed. Sec. 3, Ch. 123, L. 2001. History: En....

37-50-334. Repealed - 37-50-334. Repealed. Sec. 3, Ch. 123, L. 2001. History: En....

37-50-335. Registration of firms -- exemptions - 37-50-335. Registration of firms -- exemptions. (1) All firms that...

37-50-336. Repealed - 37-50-336. Repealed. Sec. 128, Ch. 429, L. 1995. History: En....

37-50-337. through 37-50-340 reserved - 37-50-337 through 37-50-340 reserved.

37-50-341. Initiation of proceedings -- hearings and rulemaking - 37-50-341. Initiation of proceedings -- hearings and rulemaking. (1) The...

37-50-342. Violation - 37-50-342. Violation. Any person who violates any provision of this...

Part 4. Miscellaneous Provisions

37-50-401. False statements by certified public accountants -- misdemeanor -- penalty - 37-50-401. False statements by certified public accountants -- misdemeanor --...

37-50-402. Privileged communications -- exceptions - 37-50-402. Privileged communications -- exceptions. (1) Except by permission of...

37-50-403. Nonliability -- evidential privilege -- application to nonprofit corporations - 37-50-403. Nonliability -- evidential privilege -- application to nonprofit corporations....