(1) A licensee may place the license on inactive status (certificate/license maintenance) by indicating on the renewal form that inactive status is desired, or by informing the board office, in writing, that an inactive status is desired, and paying the appropriate fee. It is the sole responsibility of the inactive licensee to keep the board informed as to any change of address during the period of time the license remains on inactive status.

(2) A licensee may not practice accounting in the state of Montana while the license is on inactive status.

(3) Upon application and payment of the appropriate fee, the board may reactivate an inactive license if the applicant presents documentation verifying that the applicant has complied with the continuing education rules of the board under ARM 24.201.2106, within the three years immediately preceding the application for reactivation.

(4) Montana holders of certificates, licenses, or permits who avail themselves of practice privileges in other jurisdictions, may not place the Montana certificate, license, or permit on inactive status while using the practice privilege.