Montana Board of Public Accountants

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We are available to assist customers through our public portal for Professional and Occupational Licenses. For all renewals, please renew online. We can be reached at (406) 444-6880.

Welcome to the Montana Board of Public Accountants

  • A letter went out on March 6, 2024, regarding changes to candidate examination fees for calendar year 2025. The new schedule of testing fees begins on January 1, 2025.
     
  • The mission of the Montana Board of Public Accountants is to protect the public by regulating Certified Public Accountants and their firms to ensure their compliance with professional standards and the laws of Montana.
  • All licensee’s and firms under the Board, regardless of status, are required to renewal annually by December 31st. Renewals not completed by December 31st are subject to late fees.

  • The Montana Board of Public Accountants, in cooperation with the National Association of State Boards of Accountancy (NASBA) is offering the CPE Audit Service platform for all Montana CPAs.  The CPE Audit Service is available for your use to track and store all of your CPE records in one location, review your ongoing compliance with the CPE requirements of the Board as you complete CPE, and submit CPE records and documentation in response to a CPE Audit by the Board.

    Once you have accessed the account for the first time, please visit the “Help” menu for video tutorials that focus on commonly used functionality within the site. 

  • The Board has prepared a summary of the requirements.  The two hour ethics requirement remains.  The two hours of ethics can be considered part of the 60 hours of technical subjects.

  • All active permit holders are required to maintain 120 hours of CPE, including 50% technical subjects including two hours of ethics, to maintain an active license.  The basic requirement must be completed between January 1, 2018 and December 31, 2020.  If you are selected for random audit you must report your CPE and attach acceptable documentation using the CPE tracking system.  

    Basic CPE requirements are 120 hours of CPE and must include a minimum of 50% (60 hours) of technical subjects as defined by board rule.  The mandatory 2 hours of ethics are included in the technical subjects. 

    New licensees must meet the basic CPE requirement by December 31 of the third year following their initial year of licensing.  As an example, if an individual receives their initial Montana CPA license in 2020, they must meet the basic CPE requirement between January 1, 2021 and December 31, 2023.

    CPE Audit Service

  • All firms must enroll in a board-approved peer review program if they perform any of the following services:

    • Audit
    • Review
    • Compilations
    • Any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE

    The initial peer review is due 18 months from the date of enrollment, or the date the firm should have been enrolled (date began providing services).

    A board-approved peer review program is a program the where the administering entity administers the AICPA peer review program.  Currently the Nevada Society of CPAs administers the peer review program for Montana firms.

  • 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. 

Upcoming Events

Jul
22
2025
11amto12pm
Board of Public Accountants - Rule Hearing
Room: 4th Floor - Large Conference Room
301 S. Park Ave, Helena MT 4th Floor - Large Conference Room. And Zoom.
The Department of Labor & Industry is committed to providing meeting access through reasonable . . .
Aug
21
2025
12pmto4pm
Board of Public Accountants | Full Board Meeting
Room: Large Conference Room
301 South Park Avenue
The Department of Labor & Industry is committed to providing meeting access through reasonable . . .
Nov
20
2025
12pmto4pm
Board of Public Accountants | Full Board Meeting
Room: Large Conference Room
301 South Park Avenue
The Department of Labor & Industry is committed to providing meeting access through reasonable . . .