Partnership composed of certified public accountants -- registration
(1) A partnership that is or plans to become engaged in this state in the practice of public accounting shall register with the department as a partnership of certified public accountants provided it meets the following requirements:
(a) Each partner or manager personally engaged in this state in the practice of public accounting must be a certified public accountant of some state in good standing and must be certified under this chapter.
(b) Each partner must be a certified public accountant of some state in good standing.
(2) Application for registration must be made on the affidavit of a general partner of the partnership who is a certified public accountant of this state in good standing. The board shall in each case determine whether the applicant is eligible for registration. A partnership which is registered may use the words "certified public accountants" or the abbreviation "CPAs" in connection with its partnership name. Notification shall be given the department within 1 month after the admission to or withdrawal of a partner from a partnership so registered.
(1) A partnership that is or plans to become engaged in this state in the practice of public accounting shall register with the department as a partnership of certified public accountants provided it meets the following requirements:
(a) Each partner or manager personally engaged in this state in the practice of public accounting must be a certified public accountant of some state in good standing and must be certified under this chapter.
(b) Each partner must be a certified public accountant of some state in good standing.
(2) Application for registration must be made on the affidavit of a general partner of the partnership who is a certified public accountant of this state in good standing. The board shall in each case determine whether the applicant is eligible for registration. A partnership which is registered may use the words "certified public accountants" or the abbreviation "CPAs" in connection with its partnership name. Notification shall be given the department within 1 month after the admission to or withdrawal of a partner from a partnership so registered.
Partnership composed of certified public accountants -- registration Repealed
Sec. 3, Ch. 123, L. 2001.
| EnactedEn. SectionSec. 17, ChapterCh. 118, Laws ofL. 1969 |
| AmendedAmd. SectionSec. 170, ChapterCh. 350, Laws ofL. 1974 |
| Revised Codes of MontanaR.C.M. 1947, 66-1829 |
| AmendedAmd. SectionSec. 16, ChapterCh. 684, Laws ofL. 1979 |