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Rule Title: RETIRED STATUS
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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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24.201.537    RETIRED STATUS

(1) A licensee who is fully retired from active employment in the practice of public accounting may submit a retired status request to the board. Upon approval of the request, the individual will be required to pay an annual renewal fee, but is exempt from CPE requirements. They may use the designation "CPA (Retired)" or "LPA (Retired)."

(2) An individual on retired status may apply for their license to be restored to active status by complying with all current year renewal requirements, paying the restoration fee, and providing documentation of compliance with continuing education rules of the board under ARM 24.201.2106, within the three years immediately preceding the application for restoration to active status.

(3) Montana licensees who use their Montana license to avail themselves of practice privileges in other jurisdictions may not place their Montana license on retired status.

History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-1-141, 37-50-101, 37-50-325, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2012 MAR p. 1363, Eff. 7/13/12; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16.


 

 
MAR Notices Effective From Effective To History Notes
24-201-49 6/4/2016 Current History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-1-141, 37-50-101, 37-50-325, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2012 MAR p. 1363, Eff. 7/13/12; AMD, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16.
24-201-47 11/21/2014 6/4/2016 History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-1-141, 37-50-101, 37-50-325, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2012 MAR p. 1363, Eff. 7/13/12; AMD, 2014 MAR p. 2849, Eff. 11/21/14.
24-201-45 7/13/2012 11/21/2014 History: 37-1-131, 37-50-203, MCA; IMP, 37-1-131, 37-1-141, 37-50-101, 37-50-325, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2012 MAR p. 1363, Eff. 7/13/12.
24-201-44 10/29/2010 7/13/2012 History: 37-1-131, MCA; IMP, 37-1-131, 37-50-325, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09; AMD, 2010 MAR p. 2574, Eff. 10/29/10.
24-201-43 1/16/2009 10/29/2010 History: 37-1-131, MCA; IMP, 37-1-131, MCA; NEW, 2009 MAR p. 9, Eff. 1/16/09.
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