Montana Board of Public Accountants


Firm Mobility

As of July 1, 2017, Montana is a firm mobility state.  A firm that does not have an office in Montana may offer or render attest services, compilations, and professional services other than attest and compilations in Montana if the firm:

  • complies with Montana peer review and firm ownership qualifications if offering attest or complication services;
  •  performs the services through an individual with practice privileges under 37-50-325; and
  • has practice privileges that include offering or performing that level of services in the state where the firm has its principal place of business.

Mobility (Practice Privilege)

If you practice public accounting and Montana is your primary place of business, you are required to hold a Montana permit to practice.

If Montana is not your primary place of business you do not need a Montana license and are not required to notify the Board office that you are working in the state.

If you practice in Montana under practice privilege (mobility) you are:

  • Subject to the personal and subject matter jurisdiction and disciplinary authority of the Montana Board of Public Accountants;
  • Required to comply with all Montana Board of Public Accountants statutes and rules;
  • Required to cease offering or rendering professional services in Montana if your license from the state of your principal place of business is no longer valid; and
  • Required to accept the appointment of the state board that issued your licensee as the agent upon whom process may be served in any action or proceeding by the Montana Board of Public Accountants.

For more information on mobility (practice privilege), please visit

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