To become a CPA in Montana, you’ll need to meet the following requirements:
- Education: 24 accounting and 24 business hours to sit – no bachelor’s degree required for the exam; three licensure pathways effective 1 January 2026 require a bachelor’s or post-baccalaureate degree with an accounting concentration
- Exam: Pass all four sections through NASBA’s CPA Examination Services within a 30-month rolling credit window from score release date
- Ethics: Pass the AICPA Professional Ethics exam with a score of 90% or better before applying for the licence
- Experience: 1 year (2,000 hours) for Pathways A and B; 2 years (4,000 hours) for Pathway C; within 3 years of application; any setting
- SSN and residency: Neither required – one of a small number of states where this is explicitly confirmed
- Licensure and CPE: Apply through NASBA’s Licensing Service; licences renew annually by 31 December; 120 CPE hours per rolling 3-year period
Montana replaced its 150-hour requirement with three licensure pathways effective 1 January 2026.
SB 166, signed during the 2025 legislative session, removed the flat 150-hour rule and gave the Board authority to set pathway-based education and experience requirements.
ARM 24.201.503 now defines three routes: a post-baccalaureate degree, a bachelor’s plus 30 additional hours, or a bachelor’s degree alone with two years of experience.
All three require the same accounting concentration coursework – the difference is the degree level and years of experience required.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Montana CPA requirements: quick summary
| CPA requirement | Montana |
|---|---|
| Education to sit | 24 accounting hours + 24 business hours (no degree required) |
| Licensure pathways (from 1 Jan 2026) | A: master’s + 1yr; B: bachelor’s + 150hrs + 1yr; C: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics, 90% required |
| Work experience | 1 year / 2,000 hours (A and B); 2 years / 4,000 hours (C) |
| Experience window | Within 3 years of application |
| Credit window | 30 months from score release date |
| CPE | 120 hours per rolling 3-year period |
| Residency | Not required |
| SSN | Not required |
| Licence renewal | Annual, 31 December |
Montana explicitly confirms no SSN is required to obtain a CPA licence.
Montana is one of very few US states where candidates can sit for the exam and apply for the licence without providing a Social Security Number at any stage.
No citizenship requirement exists either. This makes Montana an accessible jurisdiction for international candidates and those without US tax identification numbers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Montana?
Montana separates exam eligibility from licensure. The sitting requirements are unusually accessible; the licensure requirements depend on the pathway chosen.
Requirements to sit for the exam
Montana does not require a bachelor’s degree to sit for the CPA Exam. Candidates need only:
- 24 semester hours (36 quarter hours) of accounting courses above the introductory level, including at least one course in each of: financial accounting, auditing, taxation, and management accounting
- 24 semester hours (36 quarter hours) in non-accounting business courses such as information systems, business law, finance, economics, marketing, ethics, organisational behaviour, quantitative applications in business, and communication skills
All coursework must be from an accredited institution that offers a baccalaureate degree. All requirements must be met at the time of application.
Three licensure pathways (ARM 24.201.503, effective 1 January 2026)
| Montana licensure | Pathway A – master’s | Pathway B – 150-hour | Pathway C – bachelor’s |
|---|---|---|---|
| Education | Post-baccalaureate degree + accounting concentration | Bachelor’s + 30 additional semester hours + accounting concentration | Bachelor’s degree + accounting concentration |
| Experience | 1 year | 1 year | 2 years |
The accounting concentration (ARM 24.201.501) is the same 24 accounting + 24 business hour structure as the exam sitting requirement. Coursework counts toward both the exam eligibility and the concentration simultaneously.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Montana?
Montana is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
| Detail | Montana |
|---|---|
| Education evaluation fee (one-time) | $146.00 |
| Exam application fee (per section) | $96.00 |
| Exam section fee | $268.59 |
| Total, 4 sections | $1,604.36 ($146 + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required | No |
| SSN required | No |
Montana’s education evaluation fee of $146 is higher than the standard $96 charged by most CPAES states. The Board may grant extensions to the 30-month credit window in limited circumstances upon written request.
Important notice: NASBA will be transitioning to a new licensing system in summer 2026. Applications will not be accepted from 12 July to 3 August 2026. Candidates planning to apply around this period should submit before 12 July or wait until 4 August.
Official transcripts must be sent directly from each institution’s registrar to CPAES. Montana Prometric test centres are in Billings, Great Falls, and Missoula.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Montana?
| Detail | Pathways A and B | Pathway C |
|---|---|---|
| Duration | 1 year | 2 years |
| Hours | 2,000 hours minimum | 4,000 hours minimum (2,000 per year) |
| Experience window | Within 3 years of application | Same |
| Settings | Public accounting, industry, private, government, or academia | Same |
| Verifier | US CPA in good standing, or MRA-equivalent supervisor | Same |
| Military experience | Commanding officer attestation if no US CPA available | Same |
All experience must include accounting and/or auditing functions ordinarily required in the practice of public accounting, including financial statements, management advisory or consulting services, tax preparation, or tax advice. A CPA who is not the applicant’s supervisor may also provide attestation, provided they are familiar with the applicant’s work and verify the hours with the supervisor.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA licence | $125.00 |
| Transfer of Grades | $150.00 |
| Reciprocal licence | $150.00 |
| Annual renewal (active) | $125.00 |
| Annual renewal (inactive) | $75.00 |
| Annual renewal (retired) | $25.00 |
| Late renewal (after 31 December) | 100% of renewal fee added |
| Annual firm registration | $0 (still required by 31 December) |
All initial licence applications are processed through NASBA’s Licensing Service. Renewals are submitted through the Montana DLI portal.
Inactive status: licensees not currently practising may hold an inactive licence ($75/year), exempt from CPE. They may not use the designation “CPA (Inactive).”
Retired status: licensees fully retired from active employment in public accounting may apply for retired status ($25/year), exempt from CPE, and may use the designation “CPA (Retired).”
What are the CPA ethics requirements in Montana?
Montana requires the AICPA Professional Ethics: The AICPA’s Comprehensive Course exam with a score of 90% or better before applying for the licence. This applies to all applicants – original licence, transfer of grades, and international reciprocity.
What are the CPA requirements for international candidates in Montana?
| Detail | Montana |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | NIES only |
| CA programme coursework | May be acceptable with NIES evaluation |
| IQEX | Accepted in lieu of CPA exam |
| MRA holders | IQEX (or CPA exam) + AICPA ethics 90% + passport copy |
Montana accepts Chartered Accountant programme coursework toward the education requirements, provided the candidate has completed the academic pathway through the programme and submits an NIES evaluation. This is distinctive – most states explicitly exclude CA coursework. All other foreign education must also be evaluated by NIES only.
For international MRA holders, apply through NASBA’s Licensing Service with proof of IQEX or CPA exam passage, AICPA ethics completion, and a copy of your passport.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Montana?
| CPE requirement | Detail |
|---|---|
| Hours per rolling 3-year period | 120 hours |
| Technical subjects minimum | 60 hours (50%) |
| Ethics minimum | 2 hours (within the 60 technical hours) |
| Lecturer/instructor cap | 60 hours per 3-year period |
| Author/publisher cap | 30 hours per 3-year period |
| Report reviewer cap | 16 hours per year |
| Non-NASBA Registry self-study | Half credit; minimum 50 minutes per course |
| Nano-learning | 1/5 credit hour; NASBA Registry sponsor required |
| Renewal deadline | 31 December annually |
| CPE audit | Via NASBA CPE Audit Service |
Technical subjects include: accounting, auditing, taxation, management services, information technology, statistics, economics, business law, finance, specialised knowledge, and ethics. At least half (60 hours) of the 120-hour rolling requirement must come from these areas.
Montana uses a rolling 3-year window for CPE compliance rather than a fixed calendar cycle. The 2-hour ethics minimum falls within the 60-hour technical requirement – not in addition to it.
FAQs
Not since 1 January 2026. SB 166 replaced Montana’s flat 150-hour rule with three pathways. Under Pathway C, a bachelor’s degree with the required accounting concentration and two years of qualifying experience satisfies the education requirement without any additional credit hours.
The 150-hour Pathway B continues alongside Pathways A and C. All three require the AICPA ethics exam at 90% and passing the CPA exam.
Under Pathways A and B, most candidates spend 4 to 5 years on education, 6 to 18 months passing all four sections within the 30-month window, and 1 year on qualifying experience.
Under Pathway C, the education phase is shorter but the experience doubles to 2 years, and all experience must fall within 3 years of the licence application. Montana’s exam sitting requirement (no degree needed, just 24+24 hours) means candidates can start the exam earlier than in most other states.
Yes – CPAs with an active, unrestricted licence from a substantially equivalent jurisdiction may apply for a Montana reciprocal licence at $150. All reciprocal applicants must also have completed the AICPA ethics exam at 90%.
Montana participates in NASBA’s mobility framework, meaning out-of-state firms do not need to register in Montana unless they maintain a physical office in the state. Individual Montana CPAs in good standing can generally practise in other states without a separate licence provided Montana is their principal place of business. Use the NASBA Mobility Tool to check specific states.
Montana CPAs serve an economy built around natural resources, agriculture, healthcare, government, and a fast-growing outdoor tourism sector. Billings is the dominant professional market, home to regional energy companies, healthcare systems, and the largest concentration of accounting employers in the state.
Missoula and Bozeman add university-driven demand and a technology sector that has grown significantly with remote work migration. Helena provides steady state government and public sector work. For detailed salary benchmarks, see our CPA salary guide.
No to both – and Montana is one of very few states to explicitly confirm no SSN is required at any stage. There is no citizenship requirement.
No residency requirement applies for either the exam or the licence. Foreign-educated candidates must use NIES for credential evaluation; CA programme coursework may qualify with an NIES evaluation. International MRA holders can apply via IQEX instead of the full CPA exam.
For current requirements and application forms, visit the Montana Board of Public Accountants.
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