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Navigating the CPA

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Interested in becoming a CPA? Starting out in an accounting career can be daunting, but we’re here to help you take the first steps. From networking events to scholarships — MTCPA has all the resources you need to get started. And if you can't find what you're looking for, just give us a call. 

If you want to know where you can go to study Accounting, check out this list of accredited institutions in Montana.

Need more direction?

There’s always more to learn. We’ve made finding it a little easier:

Learn more about exam requirements, scholarships, and get advice from other CPAs.

Going for Your CPA in MT

MTCPA knows navigating the path to become a CPA isn't easy, and we want you to have all the information you need to make the best decisions about your career. Taking and passing the CPA Exam requires time, effort, and dedication. But success is well within reach for well-prepared exam candidates.

Starting January 1, 2026

Montana will no longer strictly require 150 semester hours for every CPA licensure candidate. Instead, candidates can choose between two pathways:

  1. Traditional 150-credit option
    • Total 150 semester hours, including required accounting/business coursework
    • Pass the CPA Exam
    • Qualifying experience per Montana Board rules
  2. New Pathway (No 150 Credits)
    • Bachelor’s degree (with required accounting and business coursework)
    • 1 year of relevant experience
    • Pass the CPA Exam

1. Education

To apply to take the CPA Exam in Montana, you must be enrolled in or have completed coursework from an accredited four-year college or university and have:

  • 24 semester credits of upper-level accounting courses (beyond introductory classes), and
  • 24 semester credits of general business courses

All courses and credit hours must be approved by the Montana Board of Public Accountants.

Important Update: Credit Hours

  • You can sit for the CPA Exam once you have 120 semester credits.
  • To become licensed after passing the exam, you must:
    1. Earn a post-bachelor’s degree with an accounting concentration + 1 year of qualifying accounting experience
    2. Option 2: Earn a bachelor’s degree with an accounting concentration + 30 additional semester credits + 1 year of qualifying accounting experience
    3. Option 3: Earn a bachelor’s degree with an accounting concentration + 2 years of qualifying accounting experience

2. Exam

Once you meet the education requirements, the next step is to pass the Uniform CPA Exam through NASBA.

Here’s what you need to know:

  • The CPA Exam has 4 sections
  • You must score 75 or higher on each section
  • You must pass all 4 sections within an 18-month rolling window (Montana rules apply)

You’ll take 3 core sections:

  • AUD (Auditing and Attestation)
  • FAR (Financial Accounting and Reporting)
  • REG (Regulation)

Plus 1 discipline section (you choose one):

  • BAR (Business Analysis and Reporting)
  • TCP (Tax Compliance and Planning)
  • ISC (Information Systems and Controls)

Helpful Resources

Not sure where to start? Take this quiz to find the best path for you.

3. Experience

To get a Montana CPA license, you must complete one year (2,000 hours) of qualifying accounting and/or auditing experience within the three years before you apply.

The Montana Board of Public Accountants accepts experience that shows you performed typical public accounting duties, and it can come from public accounting, private industry, government, or academic work.

Your experience must be verified by either a U.S. CPA in good standing or a supervisor licensed through an accounting organization that has an MRA with NASBA.

4. Apply

The last step to becoming a licensed CPA in Montana is to submit your application to the Montana Board of Public Accountants.

To get your CPA certificate, you must:

  • Pass the CPA Exam (all 3 core sections + 1 discipline)
  • Meet Montana’s education and experience requirements
  • Pass the AICPA Ethics Exam
  • Complete one year (2,000 hours) of qualifying experience, verified by a licensed accounting professional
  • Submit the Board’s application form
  • Pay the $150 application fee
  • Take the required oath (as prescribed by the Board)

Find more details here.

International Students

The Universal CPA Examination application process is basically the same for U.S. and international candidates. In order to qualify to take the Exam outside the U.S., you will have to establish your eligibility through a jurisdiction participating in the international administration of the Exam.

For more information, please refer to NASBA's website here.