ARM 24.201.415. USE OF CPA/LPA DESIGNATION

(1) Certificate or license holders not otherwise in the practice of public accounting but providing financial or consulting services to the public must have permits to practice if they hold themselves out to the public in any manner as a CPA or LPA. (2) Certificate or license holders working for nonpublic accounting employers shall not use their CPA or LPA designations when presenting reports to outside parties unless they maintain a permit to practice.