Montana Board of Public Accountants

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:

  • Meet one of the following education and experience pathways per ARM 24.201.503:
    • a post-baccalaureate degree with a concentration in accounting as required by ARM 201.501 from an accredited institution and one year of accounting experience meeting the requirements of ARM 24.201.502; or
    • a baccalaureate degree with a concentration in accounting as required by ARM 201.501 plus an additional 30 semester hours and one year of accounting experience meeting the requirements of ARM 24.201.502; or
    • a baccalaureate degree with a concentration in accounting as required by ARM 201.501 and two years of accounting experience meeting the requirements of ARM 24.201.502

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.