Montana operates a rolling three-year CPE system. Instead of fixed reporting periods, CPAs maintain continuous compliance within a moving 120-hour window that includes the current year and the two preceding calendar years.
Rolling triennial requirement
CPAs must complete 120 hours of CPE over any three-year rolling period. Credits from years outside the three-year window drop off as new years roll in.
Licenses renew annually by Dec. 31. If selected for audit, licensees report CPE through NASBA’s tracking system. If not selected for audit, no reporting is required that year, but hours still count toward the rolling total.
Technical subjects requirement
At least 60 hours must come from technical fields of study. Technical subjects include:
- Accounting (general and governmental)
- Auditing (general and governmental)
- Taxation
- Management services
- Information technology
- Statistics
- Economics
- Business law
- Finance
- Specialized knowledge relevant to accounting practice
- Ethics
Ethics requirement
Montana requires 2 hours of ethics within the rolling three-year period. These hours count toward the 60-hour technical requirement and are not an additional requirement.
Credit limitations
Montana limits certain types of CPE activities:
- Instruction (teaching): Maximum 60 hours (50%) during the three-year period. Credit equals presentation time plus preparation time, with preparation limited to two times presentation time. Credit may be claimed once per course within the three-year period unless the material substantially changes.
- Authorship or published materials: Maximum 30 hours (25%) during the three-year period.
- Report reviewer (board monitoring program): Maximum 16 hours per calendar year. Credit equals one hour for each hour spent reviewing reports.
- Technical reviewer: Maximum 60 hours (50%) during the three-year period.
- University or college courses: Introductory accounting courses and exam preparation courses do not qualify. Advanced accounting coursework may qualify.
Credit calculation
Partial credit
- Group programs and blended learning: Minimum 1 hour to start. After the first full hour, credit may be earned in one-fifth or one-half hour increments.
- Self-study programs: Minimum one-half credit (30 minutes) initially. After the first half hour, credit may be earned in one-fifth or one-half hour increments.
- Nano learning: One-fifth credit hour per program.
Self-study credit
Programs from NASBA Registry sponsors receive full credit based on the amount granted by the sponsor and calculated using a 50-minute hour.
Programs from non-NASBA sponsors receive credit equal to half the amount granted by the sponsor. Programs must run at least 50 minutes to qualify for any credit.
University credit
- 1 semester hour equals 15 CPE hours.
- Noncredit courses earn 1 CPE hour for each classroom hour.
Approved providers
Montana accepts CPE from NASBA Registry sponsors. Nano learning programs must come from NASBA-recognized providers.
Nonresident exemption
Nonresident licensees may satisfy Montana requirements by meeting the CPE requirements of their principal place of business state. If that state has no CPE requirements, Montana’s 120-hour rolling triennial requirement applies.
New licensees
First-time licensees must meet the CPE requirement by Dec. 31 of the third year following the year in which their license was issued.
Example: If a license is issued in 2020, the compliance period runs Jan. 1, 2021 through Dec. 31, 2023.
CPE audit service
Montana partners with NASBA to offer the CPE Audit Service platform. Licensees can track and store CPE records, monitor compliance and submit documentation if selected for audit.
First-time users must contact the Montana board to obtain access. The system includes tutorials explaining how to use the platform.