37-50-324. Nonresident registration. (1) A person, firm, partnership, corporation, or other business entity that offers to engage in or engages in public accounting services in Montana through a person holding a special practice permit shall register with the board.
     (2) (a) A person with a special practice permit engages in unprofessional conduct if the person offers services for or on behalf of a person, firm, partnership, corporation, or other business entity that is not registered with the board pursuant to 37-50-335 or this section.
     (b) A person, firm, partnership, corporation, or other business entity may not lawfully engage in or assist in providing public accounting services in this state unless properly registered with the board under 37-50-335 or this section.

     History: En. Sec. 2, Ch. 541, L. 2005.