Montana CPA Requirements 2027
Separate course-based exam entry from degree and attestation. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Separate course-based exam entry from degree and attestation
For 2027, keep Montana’s course-based exam gate, licensing degree route, and experience attestation as three separate decisions.
Before applying
Check Montana exam entry and map your transcript. 24 + 24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Montana license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | 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. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | Montana’s current framework has bachelor’s/two-year, additional-education/one-year, and qualifying postgraduate/one-year pathways. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | The current effective hour conversion and recency rule were not resolved. No guessed hour total is used. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Montana CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Montana CPA license paths should I compare for 2027?
- Montana’s current framework has bachelor’s/two-year, additional-education/one-year, and qualifying postgraduate/one-year pathways. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Montana guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Separate course-based exam entry from degree and attestation. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Montana application?
- The current effective hour conversion and recency rule were not resolved. No guessed hour total is used.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.