CPA Licensing Requirements in Montana


For Candidates in Montana who have Passed the Uniform CPA Exam

Candidates applying for CPA licensure in Montana must meet all education, experience, and ethics requirements established by the Montana Board of Public Accountants.

Education Requirement

CPA license applicants in Montana must have at least a bachelor’s degree from an accredited college or university. This degree must include at least 150 semester hours of college education.

Experience Requirement

CPA license applicants in Montana must have at least one year (or 2,000 hours) of work experience in accounting and/or auditing. This experience must be acquired within the three years prior to submitting a license application. Qualifying experience must:

  • Be in a position that provides accounting and/or auditing services typically required in public accounting practice
  • Be earned in areas of private, government, academic or public accounting
  • Be formally acknowledged by another CPA licensee

Ethics Requirement

Candidates must successfully pass the Ethics Professional Course administered by the American Institute of Certified Public Accountants (AICPA).

Licensing Fee Requirement

CPA license applicants in Montana must pay a $150 fee upon submitting an “Application for Original Certification/Permit to Practice” form to the Montana Board of Public Accountants.

Continuing Professional Education Requirement

Montana CPAs must complete at least 120 hours of continuing professional education every three years to qualify for permit to practice renewal. At least two of these hours must be in ethics-related topics.