The Accountancy Licensing Library

Montana Practice Privilege


Practice Privilege / Mobility / Interstate Practice

Practice Privilege

Effective October 1, 2009, Montana allows practice privileges. More information on Practice Privileges can be found at Mont. Code Ann. § 37-50-325.

A CPA whose principal place of business is outside of Montana may provide services in Montana without providing notice or paying a fee if the individual:

  • Holds a valid active license in a substantially equivalent jurisdictions; OR

  • Has substantially equivalent individual CPA qualifications. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.

    • Please Note: Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, shall be exempt from the 150-hour education requirement for practice privilege purposes.

    Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in Montana, and no notice or other submission shall be provided by the individual.

    Consent to Jurisdiction

    A CPA of another state exercising practice privileges in Montana and the firm which employs the CPA consents, as a condition to the exercising of this privilege, to the following:

  • The personal and subject matter jurisdiction and disciplinary authority of the Montana Board.

  • Compliance with the provisions of the Montana Accountancy Law and rules and regulations adopted by the Board.

  • In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in Montana individually and on behalf of the CPA firm.

  • The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by the Montana Board against the licensee.

    • Firm Registration Requirements May Apply

    A person who has been granted practice privileges in Montana and who, for any client with its home office in Montana, performs any attest services or compilations may do so only through a firm registered in Montana or a firm with practice privileges in Montana.

    The following firms must register annually in Montana:

  • Those with an office in Montana performing attest services and compilations;

  • Those with an office in Montana that uses the title CPA or CPA Firm ;

  • Firms that do not have an office in Montana that do not have practice privileges in Montana, but perform attest services and compilations in accordance with SAS, SSAE, SSARS, or PCAOB standards for a client having its home office in Montana.

    • Firm Mobility

    A firm that does not have an office in Montana may use the title "CPA" or "CPA firm" in Montana without registering and may offer or render attest services and compilations in Montana if the firm:

  • Complies with the Montana's peer review and firm ownership qualifications;
  • Performs the services through an individual with practice privileges in Montana; and
  • Has practice privileges that include offering or rendering attest and compilation services in the state where the firm has its principal place of business.

    • A firm that does not have an office in Montana may use the title "CPA" or "CPA firm" in Montana without registering and may perform other professional services other than attest services or compilations in Montana if the firm:

  • Performs the services through a person with practice privileges in Montana; and

  • Has practice privileges to perform the services in the state where the firm has its principal place of business.

    • For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

  • An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

  • A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

  • An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

  • Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

  • A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

  • Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

  • An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

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    Montana offers other types of accounting licenses and privileges. Click here to learn more about the requirements and procedures for each type of license.