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24.201.2101    RENEWALS

(1) Renewal licenses, certificates, and permits to practice will be issued by the board to all certified public accountants, licensed public accountants, and permit holders eligible for renewal upon payment of the established renewal fees, pursuant to ARM 24.201.410.

(2) Every firm must submit a statement to the board on their original application and at each renewal, which describes the firm's level of association with financial statements.

History: 37-1-131, 37-50-201, 37-50-203, MCA; IMP, 37-1-141, 37-50-203, 37-50-314, MCA; NEW, Eff. 7/5/75; AMD, Eff. 10/4/75; AMD, 1978 MAR p. 201, Eff. 2/24/78; AMD, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic., Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1984 MAR p. 961, Eff. 6/29/84; AMD, 1985 MAR p. 154, Eff. 2/15/85; AMD, 1990 MAR p. 584, Eff. 3/30/90; AMD, 1997 MAR p. 540, Eff. 3/25/97; TRANS, from Commerce, 2005 MAR p. 2668; AMD, 2006 MAR p. 1583, Eff. 7/1/06; AMD, 2010 MAR p. 2574, Eff. 10/29/10; AMD, 2013 MAR p. 1527, Eff. 8/23/13; AMD, 2014 MAR p. 2849, Eff. 11/21/14.
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