(1) A permit holder may place the permit to practice on inactive status by informing the board office, in writing, that an inactive status is desired. It is the sole responsibility of the inactive permit holder to keep the board informed of current contact information during the period of time the permit to practice remains on inactive status.

(2) A permit holder may not practice accounting in the state of Montana while the permit to practice is on inactive status.

(3) An inactive permit holder is required to renew on an annual basis.

(4) An inactive permit may be restored to active status by applying for active status, paying the restoration fee, and providing documentation verifying compliance with the continuing education rules of the board under ARM 24.201.2106, within the three years immediately preceding the application for restoration to active status.

(5) Montana permit holders who use their Montana permit to avail themselves of practice privileges in other jurisdictions, may not place the Montana permit to practice on inactive status while using the practice privilege.