Mont. Admin. R. 24.201.415 - USE OF CPA/LPA DESIGNATION
(1) An individual
whose principal place of business is in Montana, who is not otherwise in the
practice of public accounting, but providing financial or consulting services
to the public, must have an active license if they hold themselves out to the
public in any manner as a CPA or LPA.
(2) Montana licensees working for nonpublic
accounting employers shall not use their CPA or LPA designations when
presenting reports to outside parties, unless they maintain an active
license.
(3) Firms that comply with
the exemption requirement of
37-50-335(2),
MCA, and individuals who qualify for and are using the practice privilege
granted by
37-50-325,
MCA, may use the CPA designation pursuant to
37-50-301,
MCA.
(4) A person holding a
certificate only does not have an active license and may not hold themselves
out to the public as a CPA/LPA or use the CPA/LPA designation.
Notes
AUTH: 37-1-131, 37-50-203, MCA; IMP: 37-1-131, 37-50-203, 37-50-301, 37-50-325, 37-50-335, MCA
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