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Montana Title 37. Professions and Occupations § 37-50-305. Education requirements--definition

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Montana Title 37. Professions and Occupations § 37-50-305. Education requirements--definition - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-37-professions-and-occupations/mt-st-37-50-305/

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