How to Become a CPA in Montana 2026

To meet the Montana requirements to sit for the CPA exam, the Montana CPA education requirements must be attained first. Applicants must complete 24 semester hours in accounting courses above the introductory level and another 24 semester hours in business-related courses.

For the CPA license, Montana currently provides multiple licensure pathways: a post-baccalaureate degree with an accounting concentration plus one year of qualifying experience; a baccalaureate degree with an accounting concentration plus 30 additional semester hours and one year of qualifying experience; or a baccalaureate degree with an accounting concentration and two years of qualifying experience.

When you’ve met the education requirements, register with NASBA to apply for the CPA exam. Have all your official transcripts sent directly from your college or university to CPA Examination Services – MT, PO Box 198469, Nashville, TN 37219. If your school offers official electronic transcripts, they may be emailed to etranscript@nasba.org.

Pay all fees at the time of application to NASBA. Montana’s CPA exam fees include a $146.00 education evaluation application fee, a $96.00 exam application fee, and a $262.64 exam section fee.

Click here to see a breakdown of the Montana CPA exam costs.

Wait for your application to be approved and once accepted, NASBA will email or mail you the Notice to Schedule (NTS). Upon receiving the NTS, schedule your exam online through Prometric. You are able to apply for one or more sections of the examination at a time. The NTS is valid for one testing event or six months and must be presented for entry at the testing center.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass all four CPA Exam sections with a score of 75 or higher within a rolling 30-month period.

After passing all four exams, applicants may only proceed with the application if they have completed the education, experience and ethics requirements for the license eligibility. 

To meet the Montana CPA experience requirements, Montana requires qualifying accounting and/or auditing experience in public accounting, industry, private practice, government, or academia. Each required year must include at least 2,000 hours, must be completed within the three years immediately preceding the application, and must be attested to by a U.S. CPA permit/license holder or qualifying MRA licensee.

Prior to applying for licensure, applicants must successfully complete and pass an 8-hour course in professional ethics from AICPA as part of the Montana CPA ethics exam requirement. Applicants must earn a minimum score of 90% to qualify for a certification.

Montana applications for initial CPA licensure will be processed through NASBA Licensing Service. Applicants must submit complete documents supporting the completion of licensing requirements to NASBA along with the initial fee of $150.

Montana CPA licenses renew annually by December 31. Current timely renewal fees are $125 for full active licensees, $75 for inactive licensees, and $25 for retired licensees. A 100% late fee is added after December 31.

The CPE cycle is rolling three years, but the license renewal itself is annual. To be eligible for renewal, license holders must complete Continuing Professional Education (CPE).

Montana active permit holders must maintain 120 hours of CPE in a rolling three-year period, including at least 50% technical subjects and 2 hours of ethics.