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

1. Official transcript(s). Submission by you or school to CPAES.
2. Attestation and Affidavit Form. Submission by you to CPAES.
3. A complete SSN Affidavit, if applicable. Submission by you to CPAES.
4. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
5. 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