- (1) The board adopts and incorporates by reference the 2025 substantial equivalency list for the Board of Public Accountants publication. The publication is available on the board’s website.
- (2) The board intends to review the publication annually. However, failure to review or adopt a new list does not change the effectiveness of the adoption in this rule.
- (3) License applications from individuals licensed in substantially equivalent states are routine applications as to the education, examination, and experience requirements for licensure. Applications may be nonroutine on other bases.
Authorizing statute(s): 37-1-131, MCA
Implementing statute(s): 37-1-304, MCA
History: NEW, 2026 MAR, Notice No. 2025-350, Eff. 3/7/26.