ARM 24.201.2101. RENEWALS

(1) Renewal licenses, certificates, and permits to practice will be issued by the board to all certified public accountants, licensed public accountants, and permit holders eligible for renewal upon payment of the established renewal fees, pursuant to ARM 24.201.410. (2) Every firm must submit a statement to the board on their original application and at each renewal, which describes the firm's level of association with financial statements.