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Rule Title: FIRMS – REGISTRATION
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Department: LABOR AND INDUSTRY
Chapter: BOARD OF PUBLIC ACCOUNTANTS
Subchapter: Licensing And Examinations
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.201.505    FIRMS – REGISTRATION

(1) New firms, firms that have a name change, or firms that are merged or otherwise combined or separated must immediately file a new firm registration application with the board.

(2) New firm registrations must include:

(a) a completed firm registration application;

(b) a list of all satellite offices in this state;

(c) the designated accountant who is responsible for the proper registration of the firm;

(d) an attestation that the firm meets the firm ownership requirements of 37-50-330, MCA; and

(e) an attestation that all persons with an ownership interest in the firm are actively participating in the business of the firm.

(3) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration as outlined above and the level and type of public accounting services provided since the last firm registration.

 

History: 37-50-203, MCA; IMP, 37-50-335, MCA; NEW, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2021 MAR p. 1776, Eff. 12/11/21.


 

 
MAR Notices Effective From Effective To History Notes
24-201-54 12/11/2021 Current History: 37-50-203, MCA; IMP, 37-50-335, MCA; NEW, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2021 MAR p. 1776, Eff. 12/11/21.
24-201-49 6/4/2016 12/11/2021 History: 37-50-203, MCA; IMP, 37-50-335, MCA; NEW, 2016 MAR p. 1016, Eff. 6/4/16.
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