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.
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.
