Montana CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Montana CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$150.00
Additional RequirementsMontana Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Montana CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Montana.

There are two general requirements to apply for a CPA license in Montana. You must have passed both the:

  • Uniform CPA Examination or IQEX Exam
  • AICPA Ethics Exam

One hundred fifty (150) semester hours of education. Baccalaureate degree from an accredited institution with an accounting concentration or its equivalent as determined by the board. Completed at least 24 semester hours of accounting courses above the introductory level, including at least one course in each of the following subject areas:

  • Financial accounting,
  • Auditing,
  • Taxation,
  • Management accounting, AND
  • Completed at least 24 semester hours in business-related courses, such as: information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business, and communication skills.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$150 for the individual application, no fee is required for firm registration.

Work Experience

The candidate will have one (1) year of qualifying accounting and/or auditing experience in the areas of Public Accounting, Industry, Government and/or Academia:

  • Must include a minimum of 2,000 hours.
  • Must be within (3) years immediately preceding the date of application for licensure.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Montana CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Montana Board of Accountancy with any other questions you might have.


Address: NASBA Licensing Services
PO Box 198589
Nashville, TN 37219
Phone: (866) 350-0017

Montana State Board of Public Accountancy
301 South Park,
PO Box 200513, Helena, Montana 59620-0513
Phone: (406) 444-6880
Email: licensing@nasba.org
Web: boards.bsd.dli.mt.gov
CPA Certification form: Montana CPA Certification Form
Annual Registration form: Montana Annual Registration Form

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