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MTCPA Requirements 2026Updated July 27, 2026

Montana CPA Requirements

Everything you need to become a CPA in Montana

120/150
Credit Hours*
1
Year Experience
$125
License Fee
40
CPE Hours/Year

Key Facts

  • 120-credit pathway available since January 1, 2026 (SB 166)
  • Does not require SSN (popular for international candidates)
  • CPA Exam window extended to 30 months
  • 2 years experience required under 120-credit pathway
  • 120 hours of CPE per rolling 3-year period (50% technical, including 2 hours of ethics)

*Montana offers a 120-credit pathway (SB 166) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Montana does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
  • Must include auditing course
Montana offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to SitBachelor's degree with accounting concentration
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$125
Renewal Fee$125
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes

Licensure Pathways

ActiveSB 166

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • Bachelor's degree with accounting concentration + 30 additional credits
  • 1 year of qualifying accounting experience
ActiveSB 166

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2026

  • Bachelor's degree with accounting concentration
  • 2 years of qualifying accounting experience
  • Can sit for exam with 120 credits
  • CPA Exam window extended to 30 months
ActiveSB 166

Post-Bachelor's Degree Pathway

150
Credits
1
Year Exp.

Effective: January 1, 2026

  • Post-bachelor's degree with accounting concentration
  • 1 year of qualifying accounting experience

Montana State Board of Accountancy

Montana Board of Public Accountants

Visit Official Website(opens in new tab)
(406) 444-6880
dlibsdhelp@mt.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Montana State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Montana CPE & License Renewal

40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$125
Renewal Fee
$125 every 1 year

Frequently Asked Questions

Yes! Montana does not require a Social Security Number, making it accessible for international candidates.

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