CPA exam and license requirements in Montana
Montana requires 48 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Montana Board of Public Accountants. Last reviewed 2026-08-10.
- Credit hours to sit
- 48
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Montana?
Montana requires 48 semester credit hours to sit for the CPA exam. Candidates in Montana sit under the rules of the Montana Board of Public Accountants.
How many credit hours do you need for a CPA license in Montana?
Montana requires 150 semester credit hours for CPA licensure. That is 102 more than the 48 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Montana?
The CPA exam in Montana costs $262.64 per section, a $96 application fee, a $146 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Montana board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Montana?
Montana gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Montana require a CPA ethics exam?
Montana: Requires passing the AICPA professional-ethics exam (90% to pass); Montana has no separate state ethics exam.
What work experience is required for a CPA license in Montana?
Montana requires one year (minimum 2,000 hours) of accounting/auditing experience in public, private, government, or academic work attested by a U.S. CPA, or two years under the bachelor's-only licensure pathway.
Who regulates CPAs in Montana?
CPAs in Montana are regulated by the Montana Board of Public Accountants. Its published requirements are at https://boards.bsd.dli.mt.gov/public-accountants/.
Recent changes and notes for Montana
- No bachelor's degree or total-hour threshold to sit: only 24 semester hours of upper-level accounting plus 24 semester hours of general business (48 hours) from an accredited institution.
- Licensure needs 150 hours via a post-baccalaureate degree or a bachelor's + 30 hours, but a bachelor's + 2 years of experience also qualifies (three ARM 24.201.503 pathways).
- No residency or SSN requirement to sit; initial applications processed through NASBA CPA Examination Services / Licensing.
- Exam application $96, education evaluation $146; per-section testing fee is separate.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://boards.bsd.dli.mt.gov/public-accountants/license-information/education-requirements. Requirements change; confirm with the Montana Board of Public Accountants before applying.