(1) A person may not engage in the practice of public accounting in this state without a current license issued by the department. A license to engage in the practice of public accounting in this state must be issued by the department to a person who complies with the requirements of this chapter.
(2) The current license to practice public accounting must be presented as proof of licensure upon request by a client.
(3) Upon request from a Montana client, a person qualifying for a practice privilege under 37-50-325 (1) or (2) shall present proof of licensure from the state where the person is licensed.