- (1) New firms, firms that have a name change, or firms that are merged or otherwise combined or separated must immediately file a new firm registration application with the board.
(2) New firm registrations must include:
- (a) a completed firm registration application;
- (b) a list of all satellite offices in this state;
- (c) the designated accountant who is responsible for the proper registration of the firm;
- (d) an attestation that the firm meets the firm ownership requirements of 37-50-330, MCA; and
- (e) an attestation that all persons with an ownership interest in the firm are actively participating in the business of the firm.
- (3) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration as outlined above and the level and type of public accounting services provided since the last firm registration.
Authorizing statute(s): 37-50-203, MCA
Implementing statute(s): 37-50-335, MCA
History: NEW, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2021 MAR p. 1776, Eff. 12/11/21.