Montana

Advisory Evaluation

NASBA Licensing offers Advisory Evaluations for Licensure as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the licensing.

> Begin Advisory Evaluation Application

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 upper division or graduate level accounting courses, 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.

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 – $150
• Transfer of Grades – $200
• Reciprocal – $200

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

• One (1) year of continuous 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.

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 by reciprocity one must satisfy the following:

• Meet all the licensure requirements of a first time licensure applicant; OR
• You may request a waiver of the education requirement if:
  • You hold a current license in another jurisdiction;
  • Pass the Uniform CPA Exam under the same conditions as Montana candidates at the time of testing;
  • 4 years experience after passing the exam;
  • License was issued more than 4 years ago; and
    Meet current CPE requirements of 120 hours with a subset of 2 hours of ethics within the last 3 years.

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 License.

Applicants who obtained their education outside the United States must have their educational credentials evaluated by NASBA International Evaluation Services.