Montana Code Annotated 2007

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     37-50-323. Special practice permit for nonresident certified public accountant -- rules. (1) A person may obtain a special practice permit if the person:
     (a) is not a Montana resident;
     (b) does not maintain an office in Montana;
     (c) is licensed, under an active status license, to practice public accounting as a certified public accountant in one or more jurisdictions recognized by the board as having licensing standards substantially equivalent to the standards authorizing the practice of public accounting in this state; and
     (d) has not had an adverse disciplinary action taken against the person for the practice of public accounting by any other jurisdiction.
     (2) A person who obtains a special practice permit:
     (a) is subject to the disciplinary authority of the board for acts performed pursuant to this section in this state; and
     (b) consents to the appointment of the board of accountancy or a corresponding entity of the jurisdiction in which the person was issued a license to practice public accounting as a certified public accountant as the person's agent for the service of process in any action or proceeding by the board of this state against the person.
     (3) A special practice permit issued under this section may be renewed on an annual basis in the manner prescribed by the board by rule.
     (4) The board may adopt rules, including rules establishing fees that are commensurate with costs, to implement 37-50-324 and this section.

     History: En. Sec. 1, Ch. 541, L. 2005.

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