ARM 24.201.531. PRACTICE PRIVILEGE

(1) A certified public accountant who is licensed in a jurisdiction that has licensing standards that are substantially equivalent to Montana's standards, or who meets the individual substantial equivalent standards, may practice under the practice privilege pursuant to 37-50-325, MCA. (2) The board has determined that all jurisdictions approved by NASBA are deemed to be "substantially equivalent". As of October 2009, the following jurisdictions are "substantially equivalent": (a) the District of Columbia; (b) Guam; (c) Commonwealth of the Northern Mariana Island; and (d) all of the states in the United States of America, except Colorado.