Montana CPA Exam Requirements

For Candidates in Montana that have not Taken the Uniform CPA Exam

According to the Montana Department of Labor and Industry, in 2012 there were 3,529 accountants and auditors employed in the state. Those looking to become certified public accountants so as to join this growing workforce would work through the Montana Board of Public Accountants to obtain a license to practice. The Board consists of seven members appointed by the governor to regulate the accounting profession and maintain the integrity of the CPA credential in Montana.

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The Montana Board of Public Accountants defers to the National Association of State Boards of Accounting (NASBA) to administer the Uniform CPA Examination to all state applicants. Once applicants have scored a 75% or higher on all sections, the Board of Public Accountants is notified of a candidate’s eligibility for licensure.

There are no state residency requirements for CPA Exam applicants in Montana.

Education Requirement

Applicants for the CPA Exam in Montana DO NOT need the full 150 semester hours of college education to take the exam.

All Montana CPA Exam applicants must have a bachelor’s degree consisting of:

  • Must complete at least 24 semester hours in accounting coursework. Education must be provided by an approved 4-year institute of higher learning. All coursework must be above the introductory level.
  • Must complete at least 24 semester hours in general business coursework that is unrelated to accounting. 

Accounting coursework must include one class in each of the following subjects:

  • Management Accounting
  • Financial Accounting
  • Auditing
  • Taxation

Examples of general business coursework include classes in the following subjects:

  • Quantitative Applications in Business
  • Information Systems
  • Communication Skills
  • Economics
  • Marketing
  • Business Law
  • Organizational Behavior
  • Finance
  • Ethics

Examination Fee Requirement

The examination application fee in Montana is $195.

Applicants must also pay a fee for each examination section that they intend to sit for:

  • Auditing and Attestation–$192.03
  • Business Environment and Concepts–$172.51
  • Financial Accounting and Reporting–$192.03
  • Regulation–$172.51

Prometric test centers in Montana are located in Helena and Billings.

Already passed the CPA Exam and looking for additional licensing requirements in Montana? – Click Here