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.