Montana

Effective January 1, 2026, All applicants for a license must meet the following:

(i) a post-baccalaureate degree with a concentration in accounting as required by ARM

24.201.501 and one year of accounting experience meeting the requirements of ARM 24.201.502; or

(ii) a baccalaureate degree with a concentration in accounting as required by ARM 24.201.501 plus an additional 30 semester hours and one year of accounting experience meeting the requirements of ARM 24.201.502; or

(iii) a baccalaureate degree with a concentration in accounting as required by ARM

24.201.501 and two years of accounting experience meeting the requirements of ARM 24.201.502.

The accounting concentration as required by ARM 24.201.501 is the following:

• 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,
• communication skills.

If you have completed educational requirements at institutions outside the U.S., you must:

• Have your educational credentials evaluated by NASBA International Evaluation Services.
• Require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• 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 NASBA Licensing directly from the academic institution(s) or the evaluation service.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents, and the processing of the application will not move forward until transcripts are provided.

• 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.
• Training completed as part of a Chartered Accountant program may be acceptable towards the education requirements for examination or licensure. Candidates must have completed the academic pathway through the Chartered Accountant program and submit an international education evaluation of the coursework completed.

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

• Initial – $125
• Transfer of Grades – $150
• Reciprocal – $150

Experience

Below are experience requirements you must obtain to apply for a CPA license in Montana:

• One (1) year of qualifying accounting and/or auditing experience in the areas of Public Accounting, Industry, Private, Government and/or Academia:
• Must include a minimum of 2,000 hours for each year required for licensure.
• Must be within (3) years immediately preceding the date of application for licensure.
• Must be attested to by a holder of a U.S. CPA permit/license to practice public accounting or a person fully licensed with a professional accounting body with an MRA with NASBA/AICPA that was current at the time of attestation.
• Military experience will be evaluated by the board based on information provided by the applicant’s commanding officer.

Please note- Two years of accounting experience is required if applying under pathway (iii) a baccalaureate degree with a concentration in accounting

All applications for licensure and/or renewal must be submitted through the NASBA Online Licensing Application System.

Click the following link to apply online:

• APPLY ONLINE – Individual License

To apply for a license in Montana you must satisfy the following:

• Holds an active, unrestricted license from a substantially equivalent jurisdiction.

The Board may issue a license to an individual holding an active certificate/designation from an organization that has entered into a MRA with the IQAB, provided the applicant has:

1. Passed the Uniform CPA Examination or the International Qualifications Examination (IQEX).
2. Completed the AICPA Professional Ethics: The AICPA’s Comprehensive Course.
3. Copy of Passport