Montana Board of Public Accountants
Statute/Rule Information
All of the Statutes and Rules listed here are applicable to this board.
Statutes are laws passed by the Legislature. All changes in statutes must go through the legislative process and be passed into law before they become effective. Title 37, Chapter 1, Part 3 is the Uniform Regulatory Act passed by the Legislature in 1995. All professional and occupational licensing is covered in these statutes.
Administrative Rules pertaining to public accountants are written and adopted by the Board of Public Accountants. The Board writes rules in order to administer the laws over which the Legislature has given the Board authority. Rules can be changed by going through the rule-making procedure. They do not go through the Legislative process. The Board of Public Accountants continuously reviews rules to determine needed changes.
The Administrative Rules of Montana (ARM) at this site contain what should be the same text as the official version published by the Office of the Secretary of State. There is a possibility, however, that the content may vary from the official version. In addition, the format has been changed for viewing on this web site. A copy of the official ARM in official format can be obtained from the ARM Bureau of the Office of the Secretary of State, by emailing SOSARM@mt.gov. A web version of the ARM published by the Secretary of State can be viewed at Secretary of State's Administrative Rules of Montana