Board Information

Welcome to the Montana Board of Public Accountants

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Attention Certificate Only Licensees

The 2015 Montana Legislature eliminated the CPA certificate only level of licensure in Montana.

All certificate only licensees must meet the 2000 hour experience requirement and make application for an initial permit to practice by December 31, 2017 in order to retain a Montana license. All certificate only licenses will terminate on December 31, 2017. You must hold a permit to practice or you will not be licensed as your Montana CPA certificate will terminate on December 31, 2017.

CPE Reporting Requirements

All active permit holders are required to maintain 120 hours of CPE, including two hours of ethics, to maintain an active license. For the 2017 renewal, the 3-year basic CPE requirement of 120 hours, with a subset of 2 hours of ethics, must be completed between January 1, 2015 and December 31, 2017.  If you are selected for random audit you must report your CPE and attach acceptable documentation using the CPE tracking system.  

CPE Tracking System

Practice Continuation Agreements

As a sole practitioner do you have a plan in place to ensure that your clients’ services and your employees’ salaries will continue if you becoming incapacitated or die?  What about safeguarding your client records? 

NASBA and AICPA have recently completed the document Practice Continuation Agreements: A Practice Survival Kit to help practitioners develop a succession plan.  A practice continuation agreement is a contract that ensures your practice is transferred to another CPA firm or individual in the event of your disability to death. 

While there is no requirement for such an agreement, the Board of Public Accountants recommends you consider addressing the issues surrounding the continuation of your practice or who will handle its closure. 

Contact Information

Board Management:
Grace Berger, Executive Officer
Board Management Bureau
Phone: (406) 841-2244
Email:

For information on filing a complaint against a licensee contact:
Alicia Driscoll, Compliance Specialist
Phone: (406) 841-2357
Email:

For information or to enroll in Peer Review Program contact MSCPA at:
www.mscpa.org
Phone: (406) 442-7301
Email:

For information on continuing education Audits contact:
Phone: (406) 841-2244
Email:

For information on renewals, license verifications, and name changes contact:
Phone: (406) 444-6880
Email:

For information on applications and licensing contact:
Phone: (866) 350-0017
Email:

CPE Tracking System
Phone: 406-841-2244
Email:

Board Meetings

Board meetings are usually held several times a year.
Meeting minutes are posted within 3 days of board approval.

In general, Board meetings are open to the public.
There are certain meetings or parts (Screening Panel and Executive Session), which are closed to the public.

Scheduled and Proposed Meetings

Board Members

Board members are appointed by the Governor with Senate confirmation.

Individual Board Members can be contacted by email at dlibsdpac@mt.gov. In your message please specify which board member you would like to contact.

For additional contact information and information on board member terms, please visit the Governor’s Office link for Board Members and Councils at http://boards.mt.gov

Dan Vuckovich- CPA, Board Chair, Certified Public Accountant
Wayne Hintz- CPA, Secretary, Certified Public Accountant
Lucinda "Cindy" Willis, Public Member
Kathleen Vandyke, Public Member
Michael Houtte- CPA, Certified Public Accountant
Ranetta Jones- CPA, Certified Public Accountant
Linda Harris- CPA, Certified Public Accountant

Montana Application Requirements

Applications for initial CPA licensure in Montana will be processed through NASBA Licensing Service.  All initial applications must be submitted to NASBA Licensing Service.  Current Montana certificate holders seeking full licensure will apply directly with the Board.  

When applying for a license through NASBA Licensing Service, you must select your method of application.  Those methods are:

Original License – This application is for Montana exam candidates that have successfully passed the Uniform CPA exam and are applying for first-time licensure, as well as those individuals previously licensed in Montana but let their license terminate, and are not licensed in another jurisdiction. Please see the information under tab: Becoming a CPA by Examination. 

Transfer of Grade – This application is for individuals applying for licensure in Montana that have passed the Uniform CPA exam in another jurisdiction but have not been licensed in another jurisdiction.  Individuals applying for licensure through Transfer of Grade must meet Montana’s education requirements.   Please see information under the tab: Becoming a CPA by Transfer of Grade.

Transfer of License – This application is for individuals applying for licensure in Montana that hold a current, active license in another jurisdiction.  You must meet Montana education requirements or request a waiver of the education requirement.  Please see the information under the tab: Becoming a CPA by Transfer of Licensure. 

International Reciprocity – This application is for individuals applying for licensure in Montana that hold a license with a professional credentialing institute that has a Mutual Recognition Agreement (MRS) with NASBA/AICPA.  Please see the information under the tab: Becoming a CPA by International Reciprocity. 

Upgrade Montana Certificate to Full License - This applicaiton is for individuals who currently hold a Montana certificate and must apply for a full license by December 31, 2017.  

All applications are reviewed by the Board at their regularly scheduled board meetings.  A COMPLETE application must be received 15 business days prior to a scheduled board meeting to be included on that meeting agenda.  Please refer to Board Information/Board Meetings for specific meeting dates.

Renewal Information - All licenses must be renewed by December 31 of each year, or a 100% late fee will be added to the renewal fee.  The fee to timely renew a license is: 

  • $125.00 for full active licensees
  • $75 for inactive licensees
  • $25 for retired licensees
  • No fee is currently charged for annual firm registration, but it must still be filed by December 31
  • $125 for CPE extension request

 

Montana Exam Requirements

In order to pass the Uniform CPA Examination as a Montana candidate, all four sections must be passed with a grade of 75 or above within a rolling 18-month window. Upon receiving a written request from the candidate, an extension of the 18-month window may be granted in certain circumstances at the Board’s discretion.

When applying for licensure in Montana, applicants must also complete the AICPA Ethics Professional Course. Information on this exam/course can be found HERE.

Montana Education Requirements

For exams taken/passed in November 1997 or after, applicants for examination and/or licensure must have completed the following education from an accredited four-year institution at the time of applying to sit for the exam:

  • At least 24 semester hours (36 quarter hours) of accounting courses above the introductory level, to include one course in each of the following:
  • Financial accounting;
  • Auditing;
  • Taxation;
  • Management accounting; AND
  • At least 24 semester hours (36 quarter hours) in non-accounting, general business courses. Examples of business courses include information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business and communication skills.

Subsequent to successful passage of the exam, applicants for licensure must have:

  • Graduated from an accredited college or university with a baccalaureate degree; and
  • Successfully completed at least 150 semester hours (225 quarter hours) of credit.

An accredited school is one that is accredited by the American Assembly of Collegiate Schools of Business, or one of the regional accrediting agencies in Board rule under ARM 24.201.501.

Any foreign-obtained education must be evaluated by the NASBA International Evaluation Services (NIES) in reference to Montana education requirements.   

Applicants who did not sit for the exam as a Montana candidate must submit official transcripts for all education to NASBA's CPA Examination Services (CPAES) for evaluation in reference to Montana education requirements. 

To determine the education requirements for exams taken/passed prior to November, 1997, please refer to Board rule ARM 24.201.503.

Montana Experience Requirements

In order to obtain a Montana CPA license, you must have one year (2000 hours) of acceptable accounting and auditing experience obtained within the three years preceding the date of application for licensure.

Experience will be considered acceptable by the Board if satisfactory evidence is presented of having performed accounting and auditing functions ordinarily required in the practice of public accounting.  The experience may be in the private, governmental, academic or public accounting areas.

MCA 37-50-101 Definitions
(10) "Practice of public accounting" means performing or offering to perform, by a person licensed as a certified public accountant, or holding a practice privilege under 37-50-325, for a client or potential client one or more types of services involving the use of accounting or auditing skills, including:
(a) the issuance of reports or financial statements on which the public may rely;
(b) one or more types of management advisory or consulting services;
(c) the preparation of tax returns; or
(d) furnishing advice on tax matters.

All applicable experience must be attested to by a US CPA in good-standing, or a supervisor licensed from a professional accounting body with a MRA with NASBA. If your supervisor is not a US CPA, you may use the services of the NASBA Experience Verification Service to obtain attestation by a US CPA. You may also obtain an attestation from an individual who is not your supervisor, but they must be familiar with your work and able to attest that the experience meets professional standards. If the attesting CPA is not your supervisor, they must explain how they verified the experience. This should include a narrative of the steps they took to verify that the work they are attesting to meets professional standards and how they verified the hours.

Or, if applying using military experience and no U.S. CPA can attest to the experience, your commanding officer must provide sufficient information on your duties and responsibilities for the Board to evaluate to determine if you meet the 2000 hour experience requirement. 

Exam Information

The National Association of State Boards of Accountancy (NASBA) provides examination services for the Montana Board to accommodate the Computer-Based Uniform CPA Examination.

The Board office does not receive candidate information until all portions of the exam have been passed in an acceptable period of time. Questions regarding applications to sit for the exam, notices to schedule (NTS) and exam grading should be directed to NASBA at 1-800-CPA-EXAM or cpaes-mt@nasba.org.

Candidates are encouraged to review the Uniform CPA Examination tutorial and sample tests.  Unfamiliarity with the examination’s functionality, format and directions may adversely affect candidate scores. Reviewing the tutorial and sample tests, including the directions on how to respond, should provide the candidate with more confidence when reporting to the test center.

Becoming a CPA by Examination

Application for Original License

 

This License Application is for Montana exam candidates that have successfully passed the CPA exam and are applying for first-time licensure, as well as for those individuals licensed in Montana previously but let their license terminate, and are not licensed in another jurisdiction.

  • To obtain a license, you must have passed all four sections of the exam and meet the education and experience requirements. There is no residency requirement and a social security number is not necessary to obtain a license.

Individuals must hold an active license in order to practice public accounting in Montana. See 37-50-101(10), MCA, for the definition of the practice of public accounting.

The Board reviews applications at regularly scheduled meetings. In order to be placed on the agenda for a meeting, an application must be complete 15 business days prior to the meeting. Please refer to Board Information/Board Meetings for specific meeting dates.

Applications not completed within 12 months of the date the application is received are considered invalid and void. A new application and fee will be required in order to reapply.

Becoming a CPA by Transfer of Grades

Transfer of Grades

The Transfer of Grades Application is for individuals applying for licensure in Montana that have passed the CPA exam in another jurisdiction and are not licensed in another jurisdiction. Individuals applying for a license through Transfer of Grades must meet Montana’s education requirements.

  • To obtain a license, you must have passed all four sections of the exam and meet the education and experience requirements. There is no residency requirement and a social security number is not necessary to obtain a permit to practice.

NOTE: Applicants who did not sit for the exam as a Montana candidate must submit official transcripts for all education to NASBA's CPA Examination Services (CPAES) for evaluation in reference to Montana's education requirements. For more information: NASBA Academic Credentialing Evaluation Service Website. Any foreign-obtained education must be evaluated by NASBA International Evaluation Services (NIES) in reference to Montana’s education requirements. For more information, go to: www.nies.nasba.org.

Individuals must hold an active license in order to practice public accounting in Montana.  See 37-50-101(10), MCA, for the definition of the practice of public accounting.

The Board reviews applications at regularly scheduled meetings. In order to be placed on the agenda for a meeting, an application must be complete 15 business days prior to the meeting. Please refer to Board Information/Board Meetings for specific meeting dates.

Applications not completed within 12 months of the date the application is received are considered invalid and void. A new application and fee will be required in order to reapply.

Becoming a CPA by Transfer of Licensure

Transfer of Licensure

The Transfer of Licensure Application is for individuals applying for licensure in Montana that hold a license in another jurisdiction.  NOTE: If Montana is not your primary place of business, you may qualify for practice privilege. Please review the mobility information on this website.

  • To obtain a License, you must have passed all four sections of the exam and meet the education and experience requirements. There is no residency requirement and a social security number is not necessary to obtain a permit to practice.

You may request waiver of the education requirement if:

  • You hold a current license in another jurisdiction;
  • Pass the uniform CPA exam under the same conditions as Montana candidates at the time of testing;
  • 4 years experience after passing the exam;
  • License was issued more than 4 years ago; and
  • Meet current CPE requirements of 120 hours with a subset of 2 hours of ethics within the last 3 years.

Individuals must hold an active license in order to practice public accounting in Montana. See 37-50-101(10), MCA, for the definition of the practice of public accounting.

The Board reviews applications at regularly scheduled meeting.In order to be placed on the agenda for a meeting, an application must be complete 15 business days prior to the meeting. Please refer to Board Information/Board Meetings for specific meeting dates.

Applications not completed within 12 months of the date the application is received are considered invalid and void. A new application and fee will be required in order to reapply.

Becoming a CPA by International Reciprocity

International Reciprocity

The International Reciprocity Application is for individuals applying for licensure in Montana that hold a license with a professional credentialing institute that have a Mutual Recognition Agreement (MRA) with NASBA/AICPA. 

If your professional credential institute is not listed and you want to be licensed as a CPA in the U.S., you will need to take the Uniform CPA Examination as a candidate of one of the 55 jurisdictions.

NASBA offers the International Qualification Examination (IQEX) to qualifying candidates from MRA jurisdictions each year. The IQEX is used to examine the professional competence, from a United States perspective, of accountants from foreign bodies, determined by the U.S. International Qualifications Appraisal Board (IQAB) to have education, examination, and experience requirements substantially equivalent to United States CPAs. The IQEX tests reciprocity applicants on their knowledge of U.S. professional standards, U.S. taxation and business law. You can obtain information about sitting for the IQEX on the NASBA website at www.nasba.org/iqex.

  • To obtain a license, you must have passed the IQEX exam and meet the education and experience requirements outlined in ARM 24.201.529. There is no residency requirement and a social security number is not necessary to obtain a permit to practice.

Individuals must hold an active license in order to practice public accounting in Montana.  See 37-50-101(10), MCA, for the definition of the practice of public accounting.

The Board reviews applications at regularly scheduled meetings. In order to be placed on the agenda for a meeting, an application must be completed 15 business days prior to the meeting. Please refer to Board Information/Board Meetings for specific meeting dates.

Applications not completed within 12 months of the date the application is received are considered invalid and void. A new application and fee will be required in order to reapply.

Permit To Practice Reactivation

Permit holders currently on inactive status who would like to return to an active status should complete the Permit To Practice Reactivation Application and submit to our office with the appropriate fee and supporting documentation.

Please Note:
In order to reactivate a permit to practice, you must comply with the full basic continuing professional education (CPE) requirement during the three-year period immediately preceding the application for reactivation of the permit to practice (ARM 24.201.2161). The full basic requirement involves completion of 120 hours of acceptable continuing education with a subset of two hours of ethics. You must include documentation such as certificates of completion (ARM 24.201.2124) with your reactivation application to verify the basic requirement has been met.

Mobility

Mobility (Practice Privilege)

 

If you practice public accounting and Montana is your primary place of business, you are required to hold a Montana permit to practice.

If Montana is not your primary place of business and you are not performing attest services or compilations, you do not need a Montana license and are not required to notify the Board office that you are working in the state. If Montana is not your primary place of business but you will be performing attest services or compilations for a client with its home office inMontana, you may do so only through a firm registered in Montana, but individual CPAs in the firm are not required to obtain a Montana license.

If you practice in Montana under practice privilege (mobility) you are:

  • Subject to the personal and subject matter jurisdiction and disciplinary authority of the Montana Board of Public Accountants;
  • Required to comply with all Montana Board of Public Accountants statutes and rules;
  • Required to cease offering or rendering professional services in Montana if your license from the state of your principal place of business is no longer valid; and
  • Required to accept the appointment of the state board that issued your licensee as the agent upon whom process may be served in any action or proceeding by the Montana Board of Public Accountants.

For more information on mobility (practice privilege), please visit CPAmobility.org

 

Lookup Licensed Individual

Licensee Lookup System

This site is a primary source for verification of license credentials.

The Montana Department of Labor and Industry, Business Standards Division, presents Licensee Lookup information as a service to the public. The Division relies upon information provided by licensees to be true and correct, as required by statute. It is an act of unprofessional conduct for a licensee knowingly to provide erroneous information to the Division.

The Department of Labor and Industry makes no warranty or guarantee concerning the accuracy or reliability of the content of this website. Assessing the accuracy and reliability of information obtained from this website is solely the responsibility of the user. If you have questions regarding information found within this Licensee Lookup website, please contact the specific licensing board directly.

Please note that some disciplinary actions against licensees may not appear immediately on the website. Appeals, effective dates of orders and other administrative processes may delay posting on the website. Please contact the specific licensing board directly if you require discipline information that occurred prior to July 1, 1996.

Download List of Licensees

License Download System

This service allows you to purchase complete lists of individuals, businesses, and contractors licensed with the State of Montana through the Business Standards Division.

Options include:

  • Creating a customized list of licensees by selecting board type, license type, license status, county, etc.;
  • Submitting payment for your list using a credit/debit card or registered user account
  • Downloading your list immediately, and if necessary, retrieving your list within 24-hours of purchase

Statute/Rule Information

All of the Statutes and Rules listed here are applicable to this board.

Statutes are laws passed by the Legislature. All changes in statutes must go through the legislative process and be passed into law before they become effective. Title 37, Chapter 1, Part 3 is the Uniform Regulatory Act passed by the Legislature in 1995. All professional and occupational licensing is covered in these statutes.

Administrative Rules pertaining to public accountants are written and adopted by the Board of Public Accountants. The Board writes rules in order to administer the laws over which the Legislature has given the Board authority. Rules can be changed by going through the rule-making procedure. They do not go through the Legislative process. The Board of Public Accountants continuously reviews rules to determine needed changes.

The Administrative Rules of Montana (ARM) at this site contain what should be the same text as the official version published by the Office of the Secretary of State. There is a possibility, however, that the content may vary from the official version. In addition, the format has been changed for viewing on this web site. A copy of the official ARM in official format can be obtained from the ARM Bureau of the Office of the Secretary of State, by calling (406) 444-2055. A web version of the ARM published by the Secretary of State can be viewed at Secretary of State's Administrative Rules of Montana.

Administrative Rules

Rules Notices

Statutes

Complaint Information

The mission of the Board of Public Accountants

In order to meet its mission, the Board is charged with taking appropriate action for unprofessional, incompetent, or unlawful practice. You can learn more about the complaint process or file a complaint with the Board here.

 

Complaint Contact

Alicia Driscoll, Compliance Specialist
Telephone: (406) 841-2357
E-mail: dlibsdcomplaints@mt.gov

Complaint Process

Complaint Form

FAQs on the Complaint Process

 

How to File a Complaint

The Department is charged with regulating professions and occupations for the protection of the public as a whole. Although the Department does not represent individuals filing complaints, the Department will review complaints in a timely manner to ensure a complaint is processed and that the Board will take appropriate action.

The length of time for resolution of a complaint is impossible to estimate due to the various complexities presented in individual complaints.

The following types of complaints may be filed:

  • Unprofessional conduct by a licensee;
  • Unprofessional conduct by a license applicant;
  • Unlicensed practice of the profession or occupation.

If an individual is unsure of what constitutes unprofessional conduct and needs a description of the various types, reference to Montana statutes and rules will provide an answer. These are found at your local public library or at the appropriate board site on this web page.

Drop Off or Mail to:
"Name of the Board or Program the complaint pertains to"
Business Standards Division
301 South Park, 4th Floor
PO Box 200514
Helena, MT 59620-0514

The Complaint Process

This process is used for the Boards that are administered in the Business Standards Division. The various Programs administered in the Division use a similar process.

Important: When filing or responding to a complaint, be as thorough as possible. You may attach additional documents to the complaint form to ensure that all pertinent information has been included. The Screening Panel meeting is NOT a hearing, but is a time for the panel to consider the complaint and response. Attendance is your choice. If you attend the panel may ask additional questions. Please notify this office prior to the meeting if you plan to attend.

After a complaint has been filed against a licensed individual the Compliance Office will send a letter of acknowledgment to the person who filed the complaint (Complainant), and a letter requesting a response (with a copy of the complaint) to the licensee against whom the complaint was filed.

The Licensee may submit a written response addressing the complaint to the Compliance Office. The process continues whether or not a response is submitted. The Complainant is not entitled to a copy of the response.

The Compliance Office will notify the Licensee and Complainant regarding the date and time of any meeting during which the case will be discussed.

Complaints remain confidential unless a Notice of Proposed Board Action is issued, which is a public document along with all subsequent legal filings.

Meetings

  • Closed Meeting - During a Closed Meeting only the Licensee, the Complainant, and/or attorneys for either can be in attendance. Minutes of Closed Meetings are not public documents.
  • Open Meeting - A public meeting which anyone can attend. The minutes of Open meetings are public documents and made available online via the specific Board’s webpage. (Adjudication Panel meetings are usually open.)

Individuals may attend a meeting in person or by telephone. Please notify this office prior to the meeting if you plan to attend the meeting.

Screening Panel

  • Screening Panel - A committee comprised of members of the Board. The Screening Panel’s function is to determine the preliminary action(s) to take on a complaint. Possible preliminary actions include dismissal, investigation, or a finding of Reasonable Cause.

The complaint and response (if any) are submitted to the Screening Panel members. The Screening Panel meeting is not a hearing, but rather a committee meeting to review and discuss the complaint and response to determine if disciplinary action is warranted.

Dismissal

If the Screening Panel dismisses a complaint, the complaint can be dismissed with or without prejudice (see definitions below).

  • Dismissal With Prejudice - The complaint is dismissed and cannot be considered by the Screening Panel in the future.
  • Dismissal Without Prejudice - The complaint is dismissed but may be considered by the Screening Panel in the future if there are ever allegations of a similar nature.

Investigation

Only a member of the Screening Panel can request an investigation of a complaint. If an investigation is requested by the Screening Panel, the case is assigned to an investigator who may request an interview with the Licensee, the Complainant, and/or other individuals. Upon completion of the investigation, a written report is submitted to the Screening Panel, which will then determine if there is Reasonable Cause to proceed with disciplinary action.

Reasonable Cause

  • Reasonable Cause - A finding by the Screening Panel that evidence exists that a violation of statutes and rules has occurred which warrants proceeding with disciplinary action.

If Reasonable Cause is found, the Department Counsel issues a Notice of Proposed Board Action (Notice) to the Licensee. Once a Notice is issued, it is public information. A proposed Stipulation may be included with the Notice.

  • Notice - A legal document from the Department’s Legal Counsel which sets forth the Department’s factual assertions, the statutes or rules relied upon, and advising the licensee of the right to a hearing.
  • Stipulation - A tentative agreement for settlement of the case. A Stipulation is not finalized until approved by the Adjudication Panel.

The Licensee may either sign the Stipulation or contest the proposed action by requesting an administrative Hearing (a legal process before a Hearing Examiner). If the Licensee wishes to request a hearing, written request must be received within twenty (20) days from receipt of the Notice. Failure to either sign a Stipulation or request a hearing within twenty (20) days may result in the issuing of a Final Order of Default against the licensee.

  • Default - the licensee’s acceptance of the disciplinary action demonstrated by failing to participate in the process

Adjudication Panel

  • Adjudication Panel - A committee comprised of members of the Board who are NOT on the Screening Panel. The Adjudication Panel determines the final outcome of a case.

The Adjudication Panel reviews the record to determine appropriate sanctions. A Final Order is issued by the Adjudication Panel, completing the complaint process.

Complaint Process Flow

Current license status and information regarding disciplinary action(s) against a licensee can be accessed online at: https://ebiz.mt.gov/pol/

Unlicensed Practice Complaint Process

Department of Labor & Industry - Business Standards Division

PO Box 200513, Helena, MT 59620-0513

When a complaint or other information is received alleging possible unlicensed practice...

  • (If the allegation is not made in the form of a formal written complaint, a complaint form is completed by the Department and a complaint number is assigned.)
  • A copy of the complaint and a request for a written response are mailed to the person against whom the complaint was filed (Respondent).
  • A written acknowledgment that the complaint has been received is mailed to the person who filed the complaint (Complainant)
  • The respondent may submit a letter of response to the complaint. If a written response is not submitted, the complaint process continues without a response.
  • The complainant and the respondent are sent written notify cation of the date, time, and location of any meeting at which the complaint will be discussed.

The Board Meeting

  • Unlicensed Practice complaints are addressed by the Full Board in executive session (meaning closed to the public). Board meetings are open to the public unless the chairperson determines an individual’s right to privacy outweighs the public’s right to know. If so, that portion of the meeting will be closed to the public (only the respondent, complainant, and legal counsel for each (if any) may be present).
  • The complaint and response (if any) are provided to the board members prior to an upcoming board meeting for their review. The board meeting is not a hearing, but rather a meeting at which the information provided is considered and discussed by the board.

DISMISSAL

  • If the board dismisses a complaint, the complaint can be dismissed with or without prejudice.
  • Dismissal With Prejudice-The complaint is dismissed and cannot be considered in the future.
  • Dismissal Without Prejudice-The complaint is dismissed but may be considered by the board in the future if there are ever allegations of a similar nature.

INVESTIGATION

  • The board can request an investigator be assigned to gather additional information surrounding the allegations made in the complaint. This may involve interviews with the respondent, the complainant, and possible witnesses.
  • After the investigation has been completed, an investigative report is prepared and presented to the board for consideration at a subsequent meeting.
  • Following the board’s review of the investigative report, a determination is made to either dismiss the complaint or take action in the form of a Cease and Desist or an Injunction.

CEASE & DESIST / INJUNCTION

  • The board may issue a Cease & Desist or seek an Injunction.
  • Cease & Desist–A letter from the administrative agency prohibiting a person or business from doing or continuing to do a certain activity.
  • Injunction-A writ granted by a court prohibiting a person or business from doing or continuing to do a certain activity.

For more information, contact DLI Business Standards Division at 406-841-2300

FAQ

Submit written notification, via either regular mail or email to dlibsdpac@mt.gov, along with documentation such as a copy of the marriage certificate, divorce decree, or court order, to the Board. You may order a new wall certificate with the name change reflected though the NASBA Store.

The Montana Department of Labor and Industry, Business Standards Division, presents the License Lookup System as a service to the public. This site is a primary source for verification of license credentials. The Division relies upon information provided by licensees to be true and correct, as required by statute. It is an act of unprofessional conduct for a licensee to knowingly provide erroneous information to the Division.

The Department of Labor and Industry makes no warranty or guarantee concerning the accuracy or reliability of the content of this website. Assessing the accuracy and reliability of information obtained from this website is solely the responsibility of the user. If you have questions regarding information found within the website, please contact the specific licensing board directly.

Please note that some disciplinary actions against licensees may not appear immediately on the website. Appeals, effective dates of orders and other administrative processes may delay posting on the website. Please contact the specific licensing board directly if you require discipline information that occurred prior to July 1, 1996.

To search for a CPA nationally, please go to cpaverify.org

You may prepare tax returns in Montana if you do not hold a public accountant license. HOWEVER, in accordance with 37-50-101(10), MCA, if you are licensed as a public accountant in Montana, you must hold a current active permit to practice in order to prepare tax returns. This means that if you hold only a certificate or hold an inactive permit to practice, you may NOT prepare tax returns in Montana.

If Montana is your primary place of business, you are required to hold a Montana license. If Montana is not your primary place of business and you are not performing attest services, you do not need a Montana license and are not required to notify the Board office that you are working in the state. If Montana is not your primary place of business but you will be performing attest services for a client having its home office in this state, your firm is required to register with the Montana Board but individual CPAs in the firm will not be required to obtain a Montana license.

For more information regarding mobility (practice privilege), please visit: Accountancy Licensing Library or CPAmobility or you may contact the Board office

Yes. All individuals that hold an active license must comply with the Board’s basic CPE requirement. The basic CPE requirement is 120 hours of acceptable CPE with a subset of 2 hours in ethics in any rolling three-year period. Please see the Board’s homepage for additional information on recent CPE changes. Here are some additional CPE Reminders.

The holder of a certificate or license who is fully retired from active employment in the practice of public accounting as defined in 37-50-101, MCA, may submit a Retired Status Request Form (found under the forms section of this website) to the board. Upon approval of the request, the individual will be required to payannual renewal fees but will be exempt from CPE requirements and may use the designation “CPA (Retired).”

Additional information regarding retired status (such as the time limit on returning reactivating a license) may be found in ARM 24.201.537.