Montana Code 37-50-314. License required — proof of licensure
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37-50-314. License required — proof of licensure. (1) A person may not engage in the practice of public accounting in this state without a current license issued by the department. A license to engage in the practice of public accounting in this state must be issued by the department to a person who complies with the requirements of this chapter.
Terms Used In Montana Code 37-50-314
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)The current license to practice public accounting must be presented as proof of licensure upon request by a client.
(3)Upon request from a Montana client, a person qualifying for a practice privilege under 37-50-325(1) or (2) shall present proof of licensure from the state where the person is licensed.