37-50-314. Permit required -- display.
37-50-314. Permit required -- display. (1) A person may not engage in the practice of public accounting in this state without a current permit issued by the department. A permit to engage in the practice of public accounting in this state must be issued by the department to a person who holds a current certificate as a certified public accountant or license as a licensed public accountant and complies with the requirements of this chapter.
(2) The current permit to engage in the practice of public accounting must be prominently displayed for public inspection.
(3) A person qualifying for a practice privilege under 37-50-325(1) or (2) is exempt from this requirement.
History: En. Sec. 21, Ch. 118, L. 1969; amd. Sec. 174, Ch. 350, L. 1974; R.C.M. 1947, 66-1833; amd. Sec. 13, Ch. 684, L. 1979; amd. Sec. 11, Ch. 335, L. 1983; amd. Sec. 102, Ch. 429, L. 1995; amd. Sec. 43, Ch. 492, L. 1997; amd. Sec. 45, Ch. 109, L. 2009.