Montana CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from an accredited 4-year institution 

Minimum education requirement
150 semester (225 quarter) hours including:

  • 24 semester (36 quarter) hours of accounting courses above the introductory level, to include one course in each of the following:
    • financial accounting
    • auditing
    • taxation
    • management accounting
  • 24 semester (36 quarter) hours in non-accounting, general business courses which may include:
    • information systems
    • business law
    • finance
    • economics
    • marketing
    • ethics
    • organizational behavior
    • quantitative applications in business
    • communication skills

Minimum experience requirement
One year (2,000 hours) of acceptable accounting and auditing experience obtained within the three years preceding the date of application for licensure.

Experience will be considered acceptable by the board if satisfactory evidence is presented of having performed accounting and auditing functions ordinarily required in the practice of public accounting.

Experience may be in the private, governmental, academic or public accounting areas.

All applicable experience must be attested to by a US CPA in good-standing, or a supervisor licensed from a professional accounting body with an MRA with NASBA.

If your supervisor is not a US CPA, you may use the services of the NASBA experience verification service to obtain attestation by a US CPA

Renewals
Every three years; January 1 - December 31

CPE
120 hours of continuing professional education which must include two hours in ethics for the previous three-year period ending December 31 of each year.

No CPE hours shall be permitted for attending or instructing college or university courses considered to be basic or introductory accounting courses or exam preparation/review courses.

Examples of generally acceptable subject matter - this list is not all-inclusive:
technical fields of study, including:

  • accounting, including governmental accounting
  • auditing, including governmental auditing
  • taxation
  • management services
  • information technology
  • statistics
  • economics
  • business law
  • finance
  • specialized knowledge (e.g., film industry, real estate, farming, etc.)
  • ethics

Nontechnical fields of study, including:

  • computer science
  • communication arts
  • production
  • marketing
  • personnel relations
  • business management and organization
  • personal development

Areas other than those listed above may be acceptable if the licensee can demonstrate that they contribute to their professional competence.

Examples of group programs that qualify for credit - this list is not all-inclusive:

  • professional education and development of programs of national, state and local accounting organizations
  • technical sessions at meetings of international, national, state and local accounting organizations and their chapters or a governmental entity that supports professional services or industries that require unique and specific knowledge in accounting or tax compliance
  • university or college courses (both credit and noncredit courses)
  • formal in-firm education programs
  • programs of other organizations (accounting, industrial, professional, etc.)
  • committee meetings of professional societies which are structured as formal educational programs
  • dinner, luncheon and breakfast meetings which are structured as formal educational programs
  • firm meetings for staff and/or management groups which are structured as formal educational programs

Sources:

Education, degree

Experience

CPE, renewals