Montana Code Annotated 2017

TITLE 37. PROFESSIONS AND OCCUPATIONS

CHAPTER 50. PUBLIC ACCOUNTANTS

Part 3. Licensing

License Required -- Proof Of Licensure

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.