Before applying for a CPA license through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s licensure requirements below.

To apply for a CPA license, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your licensure application, apply for the license, maintain your current information and check the status of your license application.

Please allow up to two 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.

For Individual License:

Education

Below are the requirements to apply for a CPA license in Montana. The requirements differ depending on the date you completed the Uniform CPA Examination:

If you completed the CPA Exam IN OR BEFORE May 1996:

  • One hundred fifty (150) semester hours of education.
  • baccalaureate degree from an accredited institution, with a concentration in accounting;
  • 24 semester hours (36 quarter hours) of accounting, auditing and tax courses.
  • 18 semester hours (27 quarter hours) of business-related subjects, such as: business law, management, marketing, economics and finance. No more than 6 semester hours (9 quarter hours) can be accepted in any one subject area.

OR

  • One hundred fifty (150) semester hours of education.
  • baccalaureate degree from an accredited institution, with a concentration other than accounting, if supplemented by experience that the board considers to be an equivalent education;

OR

  • One hundred fifty (150) semester hours of education.
  • baccalaureate degree from an accredited institution, with a concentration other than accounting,
  • 12 semester hours (18 quarter hours) of accounting, auditing, and tax courses.
  • 9 semester hours (14 quarter hours) in other areas of business such as business law, management, marketing, economics, and finance. No more than 3 semester hours (5 quarter hours) can be accepted in any one subject area.

If you completed the CPA Exam BETWEEN November 1996 and May 1997:

  • One hundred fifty (150) semester hours of education.
  • Baccalaureate degree from an accredited institution.
  • 24 semester hours (36 quarter hours) of accounting, auditing and tax courses.
  • 18 semester hours (27 quarter hours) in business-related courses such as business law, management, marketing, economics and finance. No more than 6 semester hours (9 quarter hours) can be accepted in any one subject area.

If you completed the CPA Exam IN OR AFTER November 1997:

  • 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.

An accredited school is one that is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or one of the following regional accrediting agencies:

  • Middle States Association of Colleges and Secondary Schools;
  • New England Association of Schools and Colleges;
  • North Central Association of Colleges and Secondary Schools;
  • Northwest Commission of Colleges and Universities;
  • Southern Association of Schools and Colleges; or
  • Western Association of Schools and Colleges.

Exam

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

Fees

  • 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, 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.
    • 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.

The NASBA Experience Verification service is available to those who do not have access to an active U.S. CPA for verification.

Online Applications

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

Click the following link to apply online:

Reciprocity Applicants

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

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

International Candidates

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

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USEFUL LINKS

Montana State Board
Montana licensing page in ALL
Rules and Regulations

CONTACT US

Toll Free: (866) 350-0017
Email: [email protected]

Mail:
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219