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.

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