Montana

Montana CPE Requirements:

Permits to practice expire triennially on 12/31 based upon the license issuance date. During the three-year period ending the December 31st immediately preceding the calendar permit year, applicants for a permit to practice must complete 120 hours of acceptable continuing education credit.

Special Requirements/Limitations:

At least 2 hours of the 120 hours of acceptable continuing education credit must consist of knowledge and the application of ethics or the codes of professional conduct of certified public accountants and licensed public accountants. These two hours can be met by taking our Montana Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access these courses.

At least 60 hours of the 120 hours must be in technical areas of study, such as accounting, auditing, taxation, finance, management services and regulatory ethics.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Montana?

Yes. Montana does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements however CPE programs must meet the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Formal Continuing Education Programs published by the national association of state boards of accountancy (NASBA) or such other educational standards as may be established from time to time by the board.

As members of NASBA’s Registry and QAS programs, our courses are accepted for credit in Montana.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Montana State Board of Public Accountants
Federal Building
301 South Park, 4th Floor
P.O. Box 200513
Helena, MT 59620-0513
Phone: (406) 841-2389
Fax: (406) 841-2323
Website: http://boards.bsd.dli.mt.gov/pac