ARM 24.201.503. APPLICANT BY EXAM

(1) All applicants for a certificate or permit to practice must: (a) meet the requirements of 37-50-302, MCA; (b) submit a complete application and pay all fees; (c) meet the education requirements of ARM 24.201.501; (d) pass the Uniform Certified Public Accountant exam in accordance with ARM 24.201.516; and (e) pass the professional ethics for CPAs course developed by the AICPA. (2) Incomplete applications for licensure or certification that are older than 12 months will be considered invalid and void. The applicant will be required to reapply and pay another fee.