Montana Board of Public Accountants

FAQ's

  • 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.
  • I hold a valid certificate/license in anther state. Do I need to obtain a certificate or license...

    I hold a valid certificate/license in anther state. Do I need to obtain a certificate or license in order to practice public accounting 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, you do not need a Montana license and are not required to notify the Board office that you are working in the state. 

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

  • The Montana Board utilizes the NASBA Transfer of CPA Examination Scores portal.  You can request a transfer by clicking the link below:

    Transfer of Scores

    Or, if you simply need a license verification, you can do so by visiting our free licensing verification system page at the link below: 

    License Verification

  • 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.
  • A licensee 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 You must meet the requirements to apply for inactive status:

    • hold a license in good standing
    • be at least 60 years of age or held a license in good standing for at least 20 years

    As a Retired licensee, you will be required to pay annual 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.

  • A Montana licensee who holds a license in good standing but is not currently practicing public accounting may place the license on inactive status by submitted an Inactive Status Request Form

    As an inactive licensee, you must annually your inactive license but you are exempt from CPE requirements.  You may not use the designation "CPA (Inactive)."

    Additional information on inactive status may be found in ARM 24.201.535

  • Our out-of-state firm is providing services to Montana clients. Do we need to register the firm...

    Our out-of-state firm is providing services to Montana clients. Do we need to register the firm in Montana?

    No.  If you do not have an office in Montana, you may use the title CPA or CPA Firm and may offer services to Montana clients if the firm can offer those services in their state where the firm has its principal place of business without notification or registration in Montana.

Back To Top