Montana CPA Exam Requirements

Montana cpa exam requirementsMontana is one of the two-tier states that grant both a CPA certificate and license.

If you are getting the CPA qualification for credentials only, you might consider aiming for the first step, i.e. a CPA certificate. A CPA certificate from Montana does not require working experience.

Special note: Social Security Number IS required for both certificate and license in Montana. If you don’t have SSN, check out Illinois CPA exam requirements.

Montana CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

  • Bachelor degree or above
  • Accounting course: 24 semester hours of upper-division (i.e. 3rd or 4th year level) / graduate courses including at least one course in each of financial accounting; auditing; taxation; management accounting
  • 24 semester units of general business subjects

Note to international candidates: Montana State Board only accepts FACS as the foreign credential evaluation agency.

2. Additional Requirements To Get CPA License:

Montana is a 2-tier state, i.e. the State Board issues a certificate and a permit to practice. For the different between CPA certificate vs license please click here.

(i) For CPA certificate

  • Passing of the CPA exam
  • Passing of the CPA ethics exam administered by the AICPA.
  • Social security number IS required*

*Please note that the information related to SSN on the MT state board is not updated. I have confirmed with Ajani McMillian (Examination Coordinator & State Board Liaison of Montana) via email that the wording in the application form is correct, i.e. SSN isrequired for certificate and licensure.

(ii) For CPA permit to practice (License)

Education:

  • Holder of the CPA certificate (i.e. fulfilling the 150 semester hour requirement)

Working experience:

  • 1 year of public accounting experience
  • 2 years of non-public accounting experience
  • The experience has to be “attested” (i.e. verified) by an active CPA licensee. It does not state that the experience has to be supervised.
  • The experience should “take place in the five years prior to the date of the [licensing] application”

For the difference between the two, please refer to public accounting vs private (non-public) accounting.

3. Residency & Age Requirements:

  • US citizenship not required
  • Montana residency not required
  • Minimum age: none

4. Fees:

  • First-timers: $823 (4 CPA exam fees) + $170 (initial application fee) = $993
  • Repeaters: exam fees + $65 to $110 repeat application fees

5. Other Useful Information:

6. Contact:

Montana Board of Public Accountants
301 S Park
PO Box 200513
Helena, MT 59620-0513

  • Email: cpaes-mt@nasba.org, dlibsdpac@mt.gov
  • Phone: 406-841-2389
  • Fax: 406-841-2323

Can’t Get Qualified In Montana?

Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam. With the recent Substantial Equivalency (CPA reciprocity) rule CPAs from most states can practice across the country.

Your Next Step

Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!

* 1 semester = 1.5 quarters
Photograph courtesy of M.Kebler

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{ 7 comments }

Nisha

Hi Stephanie

Ok I am the first one to write on this forum but i ve been writing prior to this also…

Just wanted to ask you looking at my education 3 yr BCOM from Mumbai Univ+1 yr MCOM correspondence from Mumbai univ+2 yr MBA its( 55 credit mentioned in my marksheet)

looking at this would you think I would stand chance in MT..i knw its a generalized question but i just want your suggestion… I have Colorado as my second option i think it requires 120 semester hours

So just waiting for your reply…

Thanks in Advance

Nisha

Stephanie

Hi Nisha,
Thanks for dropping by again! I think Montana needs a bachelor degree to sit for the exam but 150 credit hours to get the cert/license. If your Mcom is correspondence from outside of US it probably can’t count in any state. The MBA should work though. 3 yr Bachelor + 2 yr MBA will theoretically give you 150 hours; but since your courses are done outside of US it is really hard to tell. But I would think that you can at least fulfill the 120 credit hour requirement.

The only way to find out for sure is to go through the evaluation agencies. I know it costs money but that’s the way to do it.

Cheers, Stephanie

Abdullah

Hello Stephanie,

first of all i would like to thank you for doing such a great and useful website..

second,
I passed all four exams and I would like to get a certificate but I don’t know which state to apply to.
I’m international, I have a SSN and I have 120 hours.
Are you sure that Montana requires 150 hours for certification ?
I looked in their website, and all I could find is the same as you have in this page: 24 hours in accounting and 24 hours in business..
if 150 hours is not required, then Montana would be the best option for me. If it is required, then I don’t know what I will do..

Stephanie

Hi Abdullah,
You are right that in order to sit for the CPA exam, you can simply fulfill the requirements as mentioned; but in order to get the certificate, you need to fulfill the 150 credit hour requirement.

For reference, you can take a look at ARM 24.201.501 of Montana Rules, section 3(f).
http://www.mtrules.org/gateway/ruleno.asp?RN=24.201.501

Regards
Stephanie

Abdullah

I used to live in the USA for four years..
I just sent Montana an email asking about the SSN, and they told me that it is NOT required if we’re applying for only a certificate..
But they still want 150 hours.. So the only thing I could do now is to go and get these hours and hope they don’t change their law regarding the certifiate by the time I get the required hours..

Stephanie

Hi Abdullah,
That’s interesting — I got an email from one of their reps saying the opposite (i.e. certificate also requires SSN).
But I have to say in their website it is stated as you said. If you get the email as well, then I think you are ok to go ahead… and keep our fingers crossed!

Better to pass the CPA exam and get the certificate before the rule changes again!

Stephanie

Stephanie

Dear all,
I have set up a new comment box powered by Facebook to let me answer your questions more efficiently. It can be found right after each article. Thanks! Stephanie