ARM 24.201.2101. RENEWALS

(1) Renewal licenses will be issued by the board to all certified public accountants and licensed public accountants eligible for renewal upon completion of applicable CPE, submitting the renewal form, and payment of the established renewal fees, pursuant to ARM 24.201.410. (2) All firms must annually register with the board by December 31. Annual registration must include all of the items of a new firm registration found in ARM 24.201.505 and the level and type of public accounting services provided since the last firm registration.