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(1) An applicant for initial licensure as a certified public accountant must have:
(a) graduated from an accredited college or university with a baccalaureate degree and at least 150 semester hours of credit; and
(b) met the requirements for accounting and business course credit hours specified by board rule.
(2)(a) A licensee shall obtain continuing education credits as provided by board and department rule.
(b) If an audit conducted under 37-1-306 results in more than 15% of the audited licensees being noncompliant before the department administers the provisions of 37-1-321, in the subsequent audit year the board may audit up to 100% of the licensees.
(3) For the purposes of this section, “initial licensure” means that the applicant has never been licensed as a certified public accountant by any jurisdiction.
Cite this article: FindLaw.com - Montana Title 37. Professions and Occupations § 37-50-305. Education requirements--definition - last updated April 27, 2021 | https://codes.findlaw.com/mt/title-37-professions-and-occupations/mt-code-ann-sect-37-50-305.html
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