BEFORE THE BOARD OF PUBLIC ACCOUNTANTS 

         DEPARTMENT OF LABOR AND INDUSTRY 

                          STATE OF MONTANA

 

In the matter of the amendment of ARM 24.201.410 fee schedule, 24.201.415 use of CPA/LPA designation, 24.201.503 applicant for initial license, 24.201.510 certified public accountant examination, 24.201.528 out-of-state licensees seeking a Montana license, 24.201.529 foreign licensees seeking a Montana license, 24.201.532 application review, 24.201.1103 peer review enrollment, 24.201.1108 alternatives and exemptions, 24.201.1109 approved peer review sponsoring organizations, programs, and peer review standards, 24.201.2124 standards for CPE reporting, 24.201.2145 reporting requirements, and 24.201.2154 extension or hardship exception

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NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

            1. On July 20, 2018, the Board of Public Accountants (board) published MAR Notice No. 24-201-51 regarding the public hearing on the proposed amendment of the above-stated rules, at page 1359 of the 2018 Montana Administrative Register, Issue No. 14.

 

            2. On August 14, 2018, a public hearing was held on the proposed amendment of the above-stated rules in Helena. Numerous comments were received by the August 17, 2018, deadline.

 

            3. The board has thoroughly considered the comments received. A summary of the comments and the board responses are as follows:

 

COMMENT 1:  Numerous commenters supported the proposed rule amendments.

 

RESPONSE 1:  The board appreciates all comments received during the rulemaking process.

 

COMMENT 2:  One commenter supported the amendments to ARM 24.201.528 but encouraged the board to consider including a minimal residency requirement.

 

RESPONSE 2:  The board appreciates all comments and the recommendation. The suggested change exceeds the scope of this rulemaking and cannot be accomplished in a final notice, but may be considered during a future rule project.

 

            4. The board has amended ARM 24.201.410, 24.201.415, 24.201.503, 24.201.510, 24.201.528, 24.201.529, 24.201.532, 24.201.1103, 24.201.1108, 24.201.1109, 24.201.2124, 24.201.2145, and 24.201.2154 exactly as proposed.

 

	BOARD OF PUBLIC ACCOUNTANTS MICHAEL HUOTTE, CPA PRESIDING OFFICER
/s/ DARCEE L. MOE Darcee L. Moe Rule Reviewer	/s/ GALEN HOLLENBAUGH Galen Hollenbaugh, Commissioner DEPARTMENT OF LABOR AND INDUSTRY

 

 

            Certified to the Secretary of State November 27, 2018.