Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
Send any additional required information or documents to:
CPA Examination Services – MT
Materials to be Submitted with Application
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
Applicants with Disabilities
In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
If you wish to transfer credit(s) from another jurisdiction into Montana, you must have earned credit under the same rules as are in effect in Montana. If you have passed any sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this Board, provided you are still eligible to be considered a re-examination candidate in the original jurisdiction where credit was earned.
If you have not passed all four sections of the exam, send grade verifications to CPA Examination Services, along with the fee. If you have passed all four sections, send grade verifications to the State Board Office, along with the fee.
In order to obtain a license/certificate, a baccalaureate degree and a minimum of 150 semester hours is required.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.
Eligibility for Examination
As a first-time applicant, you must have:
All educational requirements must be met at the time of application. Official educational transcript(s) and/or foreign evaluations are required to be submitted to CPAES directly from the academic institution(s) or the evaluation service.
An upper-division course is normally defined as a course taken at the junior or senior level and would exclude introductory courses in accounting. One quarter unit or hour of credit is equivalent to two-thirds of a semester unit or hour.
Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.
If you who have completed the educational requirement at the time of application:
If you have completed educational requirements at institutions outside the U.S., you must:
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