Montana Code 37-50-335. Registration of firms — exemptions
37-50-335. Registration of firms — exemptions. (1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department.
Terms Used In Montana Code 37-50-335
- 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)A fee may be charged for the annual registration of firms.
(3)Each firm that establishes or maintains satellite offices in this state for the practice of public accounting shall provide a list of the location of each satellite office in this state at the time of annual registration.
(4)A firm that does not have an office in this state may use the title “CPA” or “CPA firm” in this state without registering and may:
(a)offer or render attest services and compilations in this state if the firm:
(i)complies with the state’s peer review and firm ownership qualifications;
(ii)performs the services through an individual with practice privileges under 37-50-325; and
(iii)has practice privileges that include offering or rendering attest and compilation services in the state where the firm has its principal place of business;
(b)perform professional services other than attest services or compilations in this state if the firm:
(i)performs the services through a person with practice privileges under 37-50-325; and
(ii)has practice privileges to perform the services in the state where the firm has its principal place of business.