{"data":{"id":"us-mt/37-50-335","jurisdiction":"us-mt","citation":"37-50-335","heading":"Registration of firms -- exemptions.","body":"(1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department.\n(2) A fee may be charged for the annual registration of firms.\n(3) Each firm that establishes or maintains satellite offices in this state for the practice of public accounting shall provide a list of the location of each satellite office in this state at the time of annual registration.\n(4) A firm that does not have an office in this state may use the title \"CPA\" or \"CPA firm\" in this state without registering and may:\n(a) offer or render attest services and compilations in this state if the firm:\n(i) complies with the state's peer review and firm ownership qualifications;\n(ii) performs the services through an individual with practice privileges under 37-50-325; and\n(iii) has practice privileges that include offering or rendering attest and compilation services in the state where the firm has its principal place of business;\n(b) perform professional services other than attest services or compilations in this state if the firm:\n(i) performs the services through a person with practice privileges under 37-50-325; and\n(ii) has practice privileges to perform the services in the state where the firm has its principal place of business.","path":["TITLE 37. PROFESSIONS AND OCCUPATIONS","CHAPTER 50. PUBLIC ACCOUNTANTS","Part 3. Licensing"],"source_url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0500/part_0030/section_0350/0370-0500-0030-0350.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:10Z","sha256":"2d61b2c11f01b08d009f0761738bd8a5feb256238cc83ccab1edadb3837636da","source_id":"us-mt","stale":false,"prev":"us-mt/37-50-334","next":"us-mt/37-50-336"},"notice":"GroundRules: Original legal text. Not legal advice."}