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?
- To be eligible to sit for the CPA Exam in Montana, you must:
- Complete 24 semester hours of upper-level accounting courses, including financial accounting, auditing, taxation, and management accounting, and
- Complete 24 semester hours of general business courses, such as information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business, and communication skills.
(Note: Meeting these education requirements allows you to apply to sit for the CPA Exam. Additional education and/or experience is required to obtain CPA licensure under Montana's licensure pathways.)
2. Do I need a master’s degree to be a CPA in Montana?
- No. A master’s degree is not required.
To become licensed in Montana, you must earn a baccalaureate degree and satisfy one of three education and experience pathways established by the Montana Board of Public Accountants:- A post-baccalaureate degree with one year of qualifying experience;
- A bachelor's degree plus an additional 30 semester hours and one year of qualifying experience; or
- A bachelor's degree and two years of qualifying experience.
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 — generally 45–60% per section — though rates change year to year.
- NASBA publishes national CPA Exam pass rates by exam section. Montana does not publish a separate statewide pass rate each year.
5. How much work experience do I need for licensure?
- Montana requires either one or two years (2,000 or 4,000 hours) of qualifying accounting experience, depending on the licensure pathway you choose. Experience may be earned in public accounting, industry, government, or academia and must be completed within the three years preceding application. It must be verified by a U.S. CPA in good standing or another Board-approved qualified supervisor.
6. Do I need to pass an ethics exam in Montana?
- Yes. You must successfully complete the AICPA Professional Ethics Exam before licensure.
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
- Montana License application fee: $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 U.S. CPA with an active and current license at the time they attest
- A licensed person from a professional accounting body with a MRA with NASBA or the AICPA who supervises teh applicant, or
- A commanding officer for experience gained in the United States military
- Experience form verification
12. What are the new “licensure pathways”?
Effective January 1, 2026, Montana offers three pathways to CPA licensure:
Pathway 1
- Post-baccalaureate degree with a concentration in accounting
- One year of qualifying accounting experience
Pathway 2
- Bachelor's degree with a concentration in accounting
- An additional 30 semester hours
- One year of qualifying accounting experience
Pathway 3
- Bachelor's degree with a concentration in accounting
- Two years of qualifying accounting experience
All applicants must also pass the Uniform CPA Exam and complete the AICPA Professional Ethics course.
13. Can I become licensed with only a bachelor's degree?
- Yes. Under Montana's third licensure pathway, candidates with a bachelor's degree and the required accounting and business coursework may become licensed after completing two years of qualifying accounting experience, passing the CPA Exam, and completing the AICPA Professional Ethics course.
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
What is the NTS?
You can apply for a NTS after you complete the required education (at least 24 semester hours of upper-level accounting and 24 semester hours of business-related coursework)
Your Notice to Schedule (NTS) is issued after your CPA exam application is approved and your payment is processed. It gives you authorization to schedule your exam section(s) with Prometric.
Why is the NTS important?
- You cannot schedule your exam without it.
- The name on your NTS must exactly match the name on your government-issued ID.
- It includes your exam section ID numbers, which you’ll need when scheduling.
Important deadlines:
- Your NTS is only valid for a limited period (varies by state, typically around 6 months).
- If you do not schedule and sit for your exam section(s) before it expires, you will forfeit the fees for those sections.
Best practices:
- Apply only for the section(s) you realistically plan to take within the NTS window.
- Schedule your exam as soon as you receive your NTS to secure your preferred date and time.
- Double-check your personal information immediately upon receipt. Contact your state board or NASBA right away if something is incorrect.
- Bring your NTS and proper ID on exam day (check your state’s specific requirements).
More information: What exactly is a Notice to Schedule (NTS) [NASBA]
Preparing for a career fair can feel overwhelming, but a little preparation goes a long way. To help MTCPA student members feel confident and ready to make a strong impression, we’ve created several resources to guide you through the process.
Use the materials below to refine your resume, prepare for conversations with employers, and make sure you’re ready to present yourself professionally. Whether it’s your first career fair or you’re looking to improve your approach, these tools are designed to help you make the most of the opportunity.
Explore the resources below to get started:
updated 2/2026
Other Resources
How to Become a CPA [video]
CPA Exam Day Tips
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
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