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Rule Chapter: 24.201
Chapter Title: BOARD OF PUBLIC ACCOUNTANTS
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24.201 : BOARD OF PUBLIC ACCOUNTANTS

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Rule No. Rule Title Latest
Version		 Effective
Date
Subchapter 1
Organizational Rule
24.201.101 BOARD ORGANIZATION access file 12/11/2021
Subchapter 2
Procedural Rules
24.201.201 PROCEDURAL RULES access file 9/24/2022
24.201.202 PUBLIC PARTICIPATION access file 9/24/2022
Subchapter 3
Definitions
24.201.301 DEFINITIONS access file 12/11/2021
Subchapter 4
General Provisions
24.201.401 BOARD MEETINGS REP 12/11/2021
Rules 24.201.402 through 24.201.404 reserved
24.201.405 COMMITTEES REP 12/11/2021
Rules 24.201.406 through 24.201.409 reserved
24.201.410 FEE SCHEDULE access file 12/8/2018
Rule 24.201.411 reserved
24.201.412 FEE ABATEMENT REP 6/4/2016
Rules 24.201.413 and 24.201.414 reserved
24.201.415 USE OF CPA/LPA DESIGNATION access file 12/8/2018
Subchapter 5
Licensing And Examinations
24.201.501 EDUCATION REQUIREMENTS TO SIT FOR EXAM access file 6/4/2016
24.201.502 ACCOUNTING AND AUDITING EXPERIENCE REQUIREMENTS access file 5/1/2020
24.201.503 APPLICANT FOR INITIAL LICENSE access file 12/8/2018
24.201.504 MILITARY TRAINING OR EXPERIENCE access file 6/4/2016
24.201.505 FIRMS – REGISTRATION access file 12/11/2021
24.201.506 PREVIOUS APPLICATIONS IN EFFECT REP 1/16/2009
Rules 24.201.507 through 24.201.509 reserved
24.201.510 CERTIFIED PUBLIC ACCOUNTANT EXAMINATION access file 12/8/2018
24.201.511 IMPLEMENTATION OF THE COMPUTER-BASED UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAMINATION REP 1/16/2009
24.201.512 TRANSITION RULE FOR APPLICANTS WHO HAVE PRE-COMPUTER-BASED EXAMINATION CONDITIONAL CREDIT REP 1/16/2009
Rules 24.201.513 through 24.201.515 reserved
24.201.516 GRANTING OF EXAMINATION CREDIT access file 5/1/2020
24.201.517 ACCEPTANCE OF EXAMINATION CREDITS access file 6/4/2016
24.201.518 EXAMINATION CREDITS - OUT-OF-STATE APPLICANTS SEEKING A CERTIFICATE/LICENSE IN MONTANA REP 11/21/2014
Rules 24.201.519 through 24.201.523 reserved
24.201.524 CHEATING REP 12/11/2021
Rules 24.201.525 through 24.201.527 reserved
24.201.528 OUT-OF-STATE LICENSEES SEEKING A MONTANA LICENSE access file 12/8/2018
24.201.529 FOREIGN LICENSEES SEEKING A MONTANA LICENSE access file 12/8/2018
Rule 24.201.530 reserved
24.201.531 PRACTICE PRIVILEGE access file 11/21/2014
24.201.532 NONROUTINE APPLICATIONS access file 12/11/2021
24.201.533 APPLICANTS WITH CRIMINAL CONVICTIONS access file 5/15/2021
Rule 24.201.534 reserved
24.201.535 INACTIVE TO ACTIVE LICENSE - RESTORATION access file 12/9/2017
24.201.536 REQUIREMENTS FOR PREVIOUSLY HELD CERTIFICATES, LICENSES, AND/OR PERMITS TO PRACTICE REP 11/21/2014
24.201.537 RETIRED STATUS access file 12/9/2017
Subchapter 6
reserved
Subchapter 7
Professional Conduct Rules
24.201.701 DEFINITIONS REP 6/4/2016
Rules 24.201.702 and 24.201.703 reserved
24.201.704 INDEPENDENCE REP 12/9/2017
24.201.705 INTEGRITY AND OBJECTIVITY REP 12/9/2017
24.201.706 COMPETENCE REP 12/9/2017
24.201.707 DISCREDITABLE ACTS REP 12/9/2017
24.201.708 DUE PROFESSIONAL CARE REP 12/9/2017
24.201.709 COMMISSIONS REP 12/9/2017
24.201.710 CONTINGENT FEES REP 12/9/2017
Rules 24.201.711 through 24.201.714 reserved
24.201.715 AUDITING STANDARDS REP 1/16/2009
24.201.716 ACCOUNTING PRINCIPLES REP 1/16/2009
24.201.717 OTHER TECHNICAL STANDARDS REP 1/16/2009
24.201.718 APPLICABLE STANDARDS REP 12/9/2017
24.201.719 FORECASTS REP 1/16/2009
24.201.720 CONFIDENTIALITY REP 12/9/2017
Rules 24.201.721 and 24.201.722 reserved
24.201.723 RECORDS access file 5/1/2020
Rules 24.201.724 and 24.201.725 reserved
24.201.726 ADVERTISING REP 12/9/2017
Subchapter 11
Mandatory Peer Review
24.201.1101 INTRODUCTION REP 12/11/2021
24.201.1102 DEFINITIONS REP 8/23/2013
24.201.1103 PEER REVIEW ENROLLMENT access file 12/8/2018
Rule 24.201.1104 reserved
24.201.1105 PARTICIPATION IN PEER REVIEW access file 6/4/2016
24.201.1106 STATEMENT BY PERMIT HOLDERS REP 8/23/2013
24.201.1107 FILING OF REPORTS REP 8/23/2013
24.201.1108 ALTERNATIVES AND EXEMPTIONS access file 10/19/2019
24.201.1109 APPROVED PEER REVIEW SPONSORING ORGANIZATIONS, PROGRAMS, AND PEER REVIEW STANDARDS access file 12/8/2018
Rule 24.201.1110 reserved
24.201.1111 PROFESSION MONITORING OF HOLDERS OF A SPECIAL PRACTICE PERMIT REP 10/29/2010
24.201.1112 QUALITY ASSURANCE OVERSIGHT access file 8/23/2013
Rules 24.201.1113 and 24.201.1114 reserved
24.201.1115 PROFESSION MONITORING PROGRAM (PMP) REVIEWS AND ENFORCEMENT REP 8/23/2013
Subchapter 21
Renewal and Continuing Education
24.201.2101 RENEWALS REP 12/11/2021
Rules 24.201.2102 through 24.201.2104 reserved
24.201.2105 ADVISORY COMMITTEE REP 7/13/2012
24.201.2106 BASIC CONTINUING EDUCATION REQUIREMENT access file 5/1/2020
Rule 24.201.2107 reserved
24.201.2108 WHO MUST COMPLY - GENERAL REP 11/21/2014
Rules 24.201.2109 through 24.201.2111 reserved
24.201.2112 COMPLIANCE WITH CONTINUING EDUCATION FOR NONRESIDENTS REP 10/29/2010
24.201.2113 NONRESIDENT HOLDERS OF A PERMIT TO PRACTICE -- COMPLIANCE REP 11/21/2014
24.201.2114 OUT-OF-STATE APPLICANTS SEEKING A MONTANA PERMIT TO PRACTICE - CONTINUING EDUCATION REQUIREMENT REP 6/4/2016
Rules 24.201.2115 through 24.201.2119 reserved
24.201.2120 STANDARDS FOR FORMAL CONTINUING EDUCATION PROGRAMS, PROGRAMS WHICH QUALIFY, AND ACCEPTABLE SUBJECT MATTER AND PROGRAMS access file 12/9/2017
24.201.2121 STANDARDS FOR CPE PROGRAM DEVELOPMENT - PRESENTATION AND MEASUREMENT REP 11/21/2014
24.201.2122 STANDARDS FOR CPE PROGRAM PRESENTATION REP 10/29/2010
24.201.2123 STANDARDS FOR CPE PROGRAM MEASUREMENT REP 10/29/2010
24.201.2124 STANDARDS FOR CPE REPORTING access file 12/8/2018
Rules 24.201.2125 through 24.201.2129 reserved
24.201.2130 PROGRAMS WHICH QUALIFY REP 10/29/2010
24.201.2131 ACCEPTABLE SUBJECT MATTER FOR QUALIFYING PROGRAMS REP 10/29/2010
24.201.2132 ACCEPTABLE PROGRAMS REP 10/29/2010
Rules 24.201.2133 through 24.201.2135 reserved
24.201.2136 CREDIT HOURS GRANTED access file 12/9/2017
24.201.2137 CREDIT FOR FORMAL SELF-STUDY AND NANO-LEARNING PROGRAMS access file 12/9/2017
24.201.2138 CREDIT FOR SERVICE AS LECTURER, INSTRUCTOR, TECHNICAL REVIEWER, SPEAKER, OR REPORT REVIEWER access file 5/1/2020
24.201.2139 CREDIT FOR PUBLISHED ARTICLES, BOOKS, ETC. access file 12/9/2017
24.201.2140 CREDIT FOR BLENDED LEARNING access file 12/9/2017
Rules 24.201.2141 through 24.201.2144 reserved
24.201.2145 REPORTING REQUIREMENTS access file 12/8/2018
24.201.2146 CONTINUING EDUCATION REPORTING FOR PERMIT TO PRACTICE REP 7/13/2012
24.201.2147 EVIDENCE OF COMPLETION - RETENTION REP 10/29/2010
24.201.2148 VERIFICATION access file 10/19/2019
Rules 24.201.2149 through 24.201.2153 reserved
24.201.2154 EXTENSION OR HARDSHIP EXCEPTION access file 12/8/2018
24.201.2155 OTHER EXCEPTIONS REP 10/29/2010
Rules 24.201.2156 through 24.201.2160 reserved
24.201.2161 REINSTATEMENT REP 7/13/2012
Subchapter 24
Complaint Procedures
24.201.2401 ANONYMOUS COMPLAINTS access file 11/21/2014
24.201.2402 EXERCISE OF PRACTICE PRIVILEGE IN OTHER JURISDICTIONS access file 10/19/2019
Rules 24.201.2403 through 24.201.2409 reserved
24.201.2410 ENFORCEMENT AGAINST LICENSE HOLDERS AND PRACTICE PRIVILEGE HOLDERS access file 10/19/2019
24.201.2411 ENFORCEMENT PROCEDURES - INVESTIGATIONS AND PROFESSION MONITORING PROGRAM (PMP) REVIEW REP 11/21/2014
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