Student Resources
What's in it for you
10-15%
higher salary than regular accountants
Becoming a CPA is an investment. CPAs have the potential to boost their earnings by $1 million of their lifetime compared to a non-CPA in the same position.
22% growth
in employment
According to the Bureau of Labor Statistics, the employment for people with a CPA license is projected to grow by 22% between now and 2028.
1.3m
and growing
When you earn your CPA you become a member of a an exclusive worldwide community of over a million strong.
Becoming certified is a lot like getting a law license. It’s proof that you've mastered the vital elements of your profession through years of academic and technical training. As a CPA, you’ll also have access to jobs with higher authority and responsibility — and you’ll enjoy greater career stability. Best of all, being a CPA allows you to do meaningful work with highly motivated and multi-talented people. CPAs get to pick from highly-specialized job functions, ranging from auditing to information technology. You can pursue jobs that will let you travel internationally — or find opportunities to give back through work for non-profit organizations.
Source: thiswaytocpa.com
CPA Pathways
As of 1/1/26, Montana will no longer strictly require 150 semester hours for every CPA licensure candidate. Instead, candidates can choose between two pathways—what matters is choosing the one that fits your goals, learning style, and career timeline.
1. How many credit hours do I need to sit for the CPA exam in Montana?
- You must complete:
- 24 semester hours in accounting courses above the introductory level (including financial, auditing, tax, and management accounting), and
- 24 semester hours in business-related courses (e.g., info systems, business law, finance, economics, marketing, ethics, etc.) to be eligible to sit for the CPA exam.
(Note: There is no total hour minimum like 120 specifically required to sit — the focus is on the accounting/business course requirements above.)
2. Do I need a master’s degree to be a CPA in Montana?
- No. A master’s degree is not required.
However, traditionally to apply for a CPA license, candidates needed 150 semester hours of college credit. Effective January 1, 2026, Montana’s new licensure pathways allow the Board to set required accounting/business coursework instead of an absolute 150-hour rule, and you can meet licensure through education or experience pathways outlined by the Board.
3. How do I apply to take the CPA exam in Montana?
- You apply for the Uniform CPA Exam through NASBA’s CPA Examination Services. Upon approval of your eligibility and fees, you’ll receive a Notice to Schedule (NTS) allowing you to sit for the exam sections.
4. What is the CPA exam pass rate in Montana?
- Pass rates vary by section and candidate cohort. Montana’s results tend to align with national trends — generally 45–60% per section — though rates change year to year.
5. How much work experience do I need for licensure?
- Montana requires one year (2,000 hours) of qualifying accounting experience in public accounting, industry, government, or academia. The experience must be supervised and verified by a licensed CPA (or another qualified supervisor as allowed) and completed within a specified timeframe before application.
6. Do I need to pass an ethics exam in Montana?
- Yes. You must pass the AICPA Professional Ethics Exam (typically a 90% minimum score requirement).
7. How long do I have to pass all four CPA exam sections?
- You must pass all four sections with a score of 75 or higher within a rolling 30-month period. The Board may grant extensions in limited circumstances.
8. How much does it cost to become a CPA in Montana?
- Approximate costs:
- CPA Exam fees: ~$1,000 total (varies by section)
- NASBA Application fees: varies
- Ethics exam: $189-$299
- License application: $125-$150
9. What continuing education (CPE) is required after I’m licensed?
- Montana requires 120 hours of CPE every 3 years, including at least 2 hours in ethics.
10. What’s the difference between being CPA exam passed and being licensed?
- Passing the CPA exam means you’ve completed the test sections.
To be licensed as a CPA, you must also complete required education, experience, and ethics requirements as defined by the Board. Only then can you use the CPA title professionally.
11. Do I need a CPA supervisor for my experience?
- Yes. Your qualifying experience must be verified by a licensed CPA or other Board-approved qualified supervisor.
12. What are the new “licensure pathways” starting January 1, 2026?
Under the new law (SB 166 / LC2641), the traditional 150-hour requirement for licensure is replaced with Board-defined pathways. Instead of a strict 150-hour rule, candidates can qualify through a combination of:
- an accredited baccalaureate degree with required accounting/business coursework, and
- relevant supervised experience, or
- alternative pathways if developed and adopted by the Board.
The Board will set specific coursework and experience criteria under its rules starting in 2026.
How did others (every other student on the planet) do on the exam?
Below are pass rates for calendar year 2025:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
Below are pass rates for calendar year 2024:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.63% | 46.58% | 47.80% | 43.54% | 45.79% |
| FAR | 41.92% | 40.58% | 39.82% | 36.80% | 39.59% |
| REG | 63.42% | 63.45% | 62.97% | 60.52% | 62.61% |
| BAR | 42.94% | 40.26% | 40.11% | 33.68% | 38.08% |
| ISC | 50.93% | 57.93% | 61.88% | 56.40% | 58.00% |
| TCP | 82.36% | 75.67% | 72.91% | 72.16% | 73.91% |
Below are pass rates for calendar year 2023:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 47.01% | 48.24% | 45.64% | 46.41% | 46.75% |
| BEC | 56.98% | 59.16% | 54.90% | 38.17% | 47.44% |
| FAR | 41.82% | 42.78% | 44.08% | 39.36% | 42.12% |
| REG | 58.63% | 59.71% | 59.13% | 54.68% | 59.19% |
Core sections
The 2026 CPA Exam score release dates are based on when the AICPA receives your exam data file.
If the AICPA receives your exam data file by: | Your target release date is: |
|---|---|
| January 23 | February 10 |
| February 14 | February 24 |
| March 9 | March 17 |
| March 31 | April 9 |
| April 23 | May 7 |
| May 16 | May 27 |
| June 8 | June 16 |
| June 30 | July 10 |
| July 23 | August 7 |
| August 15 | August 25 |
| September 7 | September 15 |
| September 30 | October 9 |
| October 23 | November 10 |
| November 15 | November 24 |
| December 8 | December 16 |
| December 31 | January 12 |
Disciplines
The Discipline sections will only be administered in the first month of each quarter in 2026. Below is the AICPA released Discipline testing and score release schedule for 2026.
Discipline testing dates | Target score release dates |
|---|---|
| January 1 - 31 | March 13 |
| April 1 - 30 | June 16 |
| July 1 - 31 | September 11 |
| October 1 - 31 | December 15 |
More information here: Find out when you’ll get your CPA Exam score (AICPA)
Your journey to the CPA license will be a challenging, yet rewarding, experience. We want to ensure you have the information and resources to help you achieve your goal. There are many steps to the process, but your journey begins with learning the basics.
There are essentially three components to earning the CPA license: Education, Examination, and Experience. There is also a final Ethics exam component depending upon the jurisdiction where you want to be licensed.
The AICPA’s CPA Exam Booklet and National Association of State Board of Accountancy’s (NASBA) Candidate Bulletin can provide you with valuable information to help you along your CPA journey. You’ll also find support and other resources through This Way to CPA, a LinkedIn CPA Exam Candidate Group, or by joining the AICPA as an Exam Candidate Affiliate Member.
So, what are the basic steps to earning the CPA license?
Determine your eligibility
By visiting the NASBA website, you can learn whether you meet the education requirements needed to take the CPA Exam. Most candidates can take an Exam section with only 120 college credits, but you should verify with the Montana Board of Public Accountants.
Submit your application
Once you’ve determined your eligibility, it’s time to apply. Complete the application through NASBA’s CPA Central portal and submit the required documentation for verification. Once verified, you’ll receive your Notice to Schedule (NTS), which is valid for six months and allows you to schedule your CPA Exam section.
Schedule your CPA Exam section
After deciding when you want to take your CPA Exam section, use your NTS to schedule your test day through Prometric. U.S. candidates can test anywhere in the world where the CPA Exam is administered. International candidates may not be able to test at all Prometric locations outside of the U.S. You should check for specific testing locations available to you.
Effective January 4, 2023, you will be required to accept a Uniform CPA Examination Conduct and Non-Disclosure Agreement as part of the exam scheduling process through Prometric. This agreement outlines a code of conduct for maintaining the secrecy and confidentiality of the Exam Content.
Study for the CPA Exam
Each section of the CPA Exam is a rigorous assessment of the minimum technical knowledge and skills required for initial licensure. You’ll take one section at a time so make sure to use all the resources and tools available to you, including the CPA Exam Blueprints and the CPA Exam Sample Tests.
Taking the CPA Exam
The CPA Exam is administered throughout the year. Check our score release dates to find out when you can test and when you can expect to receive your score after testing. Once you’ve passed the three Core sections and one of the three Discipline sections, verify whether your jurisdiction requires a separate Ethics examination before applying for your license.
Apply for your license
Depending on your jurisdiction, you will need to meet certain educational and experience requirements. Please refer to NASBA for more information..
Source: AICPA.org
This digital CPA Exam Booklet provides valuable information to students in a new interactive format which highlights:
• The benefits of pursuing a career as a CPA
• Who’s who in the CPA licensure process
• Eligibility, applying for, and scheduling the CPA Exam
• The upcoming changes in 2024 for CPA Evolution
• Helpful links to CPA Exam Blueprints, the sample test, and other resources
Becoming a licensed CPA in Montana involves meeting education, experience, and exam requirements set by the Montana Board of Public Accountants. Applicants must earn a Bachelor's degree with specific accounting coursework, pass the Uniform CPA Examination, and complete a required amount of experience under a licensed CPA. Once all requirements are met, you can apply for licensure through the Board. For more details on eligibility and the application process, visit the Montana Board of Public Accountants website.
Licensing Requirements and Application Checklist
Application Requirements: Montana Board of Public Accountants
updated 2/2026
Other Resources
Find Your Fit: Plan Your Career
Experience, Learn and Earn Program
Create a Study Plan
Study Smart Before Exams
Take Effective Notes
Manage Your Stress
Use Test-Taking Strategies on Exam Day
Accountant Resume Examples and Templates for 2024
A Veteran’s Resume and Job Hunting Guide
Latest News
6 CPA Exam Study Tips
January 29, 2026
Many candidates feel intimidated by the CPA Exam — this uncertainty may even deter some students from the CPA license itself. However, the Exam is something any qualified candidate can tackle with the right preparation.
CPAs Across America Join Forces to Inspire Students to Pursue Accounting Careers
November 10, 2025
November is Accounting Opportunities Experience month, a period designed to showcase the accounting profession among high school students across the country.
Big News for CPA Exam Candidates in Montana!
October 02, 2025
Montana has officially updated the CPA Exam rules, and here’s what you need to know
FAQ: A New Pathway to Become a CPA
September 23, 2025
Answers to your frequently asked questions about the new licensure pathway
UM Accounting Students Win National Scholarships
September 23, 2025
Two University of Montana accounting students recently won national scholarships geared toward outstanding graduates considering careers in auditing.
Top 6 Reasons to Major in Accounting
September 19, 2025
Despite an evolving business landscape and the rapid rise of automation and analytics, the core reasons for choosing accounting remain stronger than ever
Break the Scroll: Finding Real-Life Boosts Beyond Your Phone
September 18, 2025
This summer, I had a wake-up call: I was addicted to my phone.
NASBA releases app for CPA exam candidates
September 09, 2025
The National Association of State Boards of Accountancy launched the NASBA CPA Mobile App.
The Readiness Divide: How Next-Gen Accounting Talent Measures Up
September 09, 2025
This new research reveals a wide divide between early-career professionals and managers, with growing skills gaps fueling generational friction.
The CPA exam: 'Failing is part of the journey'
August 27, 2025
Your heart pounds. Your breath gets shaky. Then your stomach drops.