Updated January 2025 · 7 min read
Montana CPA Requirements
Everything aspiring CPAs need to know about Montana licensing.
Education checklist
The Montana Board of Public Accountants follows the 150-credit rule. Most candidates pair a bachelor's in accounting with a graduate certificate or master's coursework to reach the threshold.
Upper-division accounting credits must include auditing, taxation, and advanced financial reporting. Document electives that cover Montana business law or ethics for faster approval.
Experience requirements
You'll need 2,000 hours of supervised public accounting work verified by an actively licensed CPA. Focus on engagements that touch assurance, tax, and advisory so your experience letter checks every box.
Out-of-state experience counts if your supervisor is licensed and you provide original verification. Keep payroll reports or HR letters handy to prove timelines.
Exam & ethics timeline
Apply through NASBA once your transcripts are approved. Most candidates schedule FAR or AUD first, but plan around Montana's peak tax season if you're working full-time.
Montana uses the AICPA Professional Ethics course. Complete it within six months of passing your final CPA exam section to avoid delays.