Montana CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: No
Montana CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 24 semester hours of upper division or graduate level accounting courses including at least one course in each of the following subject areas to be approved to sit for the examination: financial accounting; auditing; taxation; management accounting and 24 semester hours in business related courses.
Exam sitting requirements: 120 hours (B.A. Degree)
Experience requirements: 12 months (2000 hours actual work experience) of private, governmental, academic, or public accounting work acceptable to the board.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure.
Notes:
Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.
Send any additional required information or documents to:
CPA Examination Services – MT
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
- Official transcript(s). Submission by you or school to CPAES.
- Attestation and Affidavit Form. Submission by you to CPAES.
- A complete SSN Affidavit, if applicable. Submission by you to CPAES.
- International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
- ADA Accommodation Form, if applicable. Submission by you to CPAES.
Montana CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $195.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration fees
4 examination sections $135.00
3 examination sections $120.00
2 examination sections $105.00
1 examination section $90.00
Montana Society of Certified Public Accountants
Margaret Herriges
Phone Number: 406-442-7301 or 800-272-0307
Address: 1534 Ninth Avenue, Helena, MT 59601
Email: mscpa@mscpa.org
Montana Board of Public Accountants
Phone Number: 406-841-2389 or 406-841-2383
Fax Number: 406-841-2309
Address: 301 S Park (59601), Helena, MT 59620-0513
P.O. Box 200513
Email: dlibsdpac@mt.gov
