Montana § 37-50-335 - Registration Of Firms -- Exemptions
Full text of Montana Montana Code Annotated § 37-50-335 — Registration Of Firms -- Exemptions, with citation guidance and answers to common questions.
§ 37-50-335. Registration Of Firms -- Exemptions
Registration of firms -- exemptions. (1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department. (2) A fee may be charged for the annual registration of firms. (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. (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: (a) offer or render attest services and compilations in this state if the firm: (i) complies with the state's peer review and firm ownership qualifications; (ii) performs the services through an individual with practice privileges under 37-50-325 ; and (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; (b) perform professional services other than attest services or compilations in this state if the firm: (i) performs the services through a person with practice privileges under 37-50-325 ; and (ii) has practice privileges to perform the services in the state where the firm has its principal place of business.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 37-50-335
What does Montana Code Annotated § 37-50-335 cover?
Section 37-50-335 ("Registration Of Firms -- Exemptions") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 37-50-335?
A common citation format is "Montana Code Annotated § 37-50-335" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 37-50-335 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.