Montana CPA Requirements (2026): Exam and License
Montana exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
24 + 24
Montana exam education uses 24 non-introductory accounting and 24 business credits. The current exam instructions do not establish a universal bachelor’s, 120-credit, or 150-credit requirement to sit.
Check exam entryCheckpoint 2
Can I obtain the license?
Montana’s current framework has bachelor’s/two-year, additional-education/one-year, and qualifying postgraduate/one-year pathways.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Montana CPA Exam eligibility
Montana exam education uses 24 non-introductory accounting and 24 business credits. The current exam instructions do not establish a universal bachelor’s, 120-credit, or 150-credit requirement to sit.
- Check the required accounting subject coverage and accepted course level.
- A licensing degree requirement should not be imported into the separate exam gate.
Map your transcript
Montana accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 non-introductory credits | 24 credits | No universal degree/120/150 total in the exam instructions |
| License | Qualifying concentration | Qualifying concentration | Degree and additional education select the experience period |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Montana CPA license pathways
Montana’s current framework has bachelor’s/two-year, additional-education/one-year, and qualifying postgraduate/one-year pathways.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree and concentration | 2 years |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year |
| Postgraduate route | Qualifying postgraduate degree | 1 year |
- A CPA verifier need not always be the direct supervisor if the required knowledge and documentation are available.
- The board describes separate evidence treatment for certain MRA-supervised and military experience. Do not guess an hourly conversion from another state.
Dates that affect your decision
Planning for Montana CPA requirements in 2027
For 2027, keep Montana’s course-based exam gate, licensing degree route, and experience attestation as three separate decisions.
January 1, 2026
EffectiveCurrent licensing combinations
Use the board’s current education and experience instructions for the route and its verification requirements.
Worked planning example
A CPA verifier who was not your supervisor
Illustrative candidate scenario, not an eligibility determination.
Starting point
A CPA can review and substantiate your accounting work but did not directly supervise it.
What the rules mean
Montana’s attestation instructions allow more than a simple supervisor-only test, but the required knowledge and documentation still matter.
Next action
Review the experience evidence with the prospective verifier and confirm any exception with the board before counting the work.
From education to an appointment
How to apply and prepare in Montana
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Montana CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $146.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Montana CPA Exam requirements in 2026?
- Montana exam education uses 24 non-introductory accounting and 24 business credits. The current exam instructions do not establish a universal bachelor’s, 120-credit, or 150-credit requirement to sit. Check the required accounting subject coverage and accepted course level. A licensing degree requirement should not be imported into the separate exam gate.
- Does Montana require 150 hours for CPA licensure in 2026?
- Montana’s current framework has bachelor’s/two-year, additional-education/one-year, and qualifying postgraduate/one-year pathways. Bachelor’s route: Qualifying bachelor’s degree and concentration; 2 years. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year. Postgraduate route: Qualifying postgraduate degree; 1 year.
- How should I plan for Montana CPA requirements in 2027?
- For 2027, keep Montana’s course-based exam gate, licensing degree route, and experience attestation as three separate decisions.
- Are Montana exam eligibility and licensing the same?
- They are separate checkpoints. Montana’s attestation instructions allow more than a simple supervisor-only test, but the required knowledge and documentation still matter. Review the experience evidence with the prospective verifier and confirm any exception with the board before counting the work.
- What should I confirm before applying in Montana?
- The current effective hour conversion and recency rule were not resolved. No guessed hour total is used.
- Does a CPAPass account apply for my Montana license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Montana requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.