ARM 24.201.531. SPECIAL PRACTICE PERMIT

(1) Persons wishing to practice public accounting in Montana pursuant to a special practice permit, as authorized by 37-50-323 , MCA, must apply to the board and pay the appropriate fee. (2) For the purposes of determining whether a certified public accountant is licensed in a jurisdiction that has licensing standards that are substantially equivalent to Montana's standards, the board has determined that the following jurisdictions are "substantially equivalent": (a) the District of Columbia; (b) Guam; and (c) all of the states in the United States of America, except: (i) Colorado; (ii) Delaware; (iii) Florida; (iv) New Hampshire; and (v) Vermont.