Montana CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Montana requires 120 hours of CPE measured over a rolling three-year window. The state emphasizes technical competency: at least 50% of total hours (60 hours) must be in technical subjects. The ethics requirement is relatively low at just 2 hours per cycle, and those ethics hours also count toward the technical subject minimum.
The rolling three-year structure means there is no formal carry-over mechanism — instead, hours naturally count across consecutive reporting periods until the oldest year drops off. While licenses renew annually, the CPE compliance is tracked over the full three-year rolling window. There is no documented annual minimum hour requirement.
Montana uses the NASBA CPE Audit Service for compliance tracking and auditing. Retired and inactive licensees are exempt from CPE but must still pay annual renewal fees and cannot practice actively. The Board does not provide legal advice on scope of practice questions.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 2 | Every renewal | 2 hours of ethics within the rolling 3-year period. The ethics hours can count toward the 60-hour technical subject requirement. |
| Technical Subjects | 60 | Every renewal | At least 50% of the 120 hours (60 hours) must be in technical subjects. Ethics hours count toward this requirement. |
Exemptions
- Retired Status — Retired licensees are exempt from CPE requirements. May use 'CPA (Retired)' designation. Must pay annual renewal fees.Must pay annual renewal feesCannot practice as an active CPA
- Inactive Status — Inactive licensees are exempt from CPE requirements. Must annually renew their inactive license.Must annually renew inactive licenseCannot practice on inactive status
How You Can Complete Your CE
Provider Requirements
The Board's FAQ does not specify approved provider requirements. NASBA CPE Audit Service is used for compliance tracking. CPE must be 'acceptable' per Board standards.
Tips for Montana CPAs
- Half of your 120 hours must be technical subjects — plan your course selection to meet this 60-hour threshold.
- Ethics hours (2 required) double-count toward both the ethics and technical subject requirements, making them efficient choices.
- Montana's rolling three-year window means you do not need to cram hours into a single year, but track your three-year running total carefully.
- Consider retired or inactive status if you stop practicing — both exempt you from CPE while maintaining your credential.