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Montana CPE Requirements


Montana CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Montana State Board of Public Accountants
Federal Building
301 South Park, 4th Floor
PO BOX 200513
Helena, Montana 59620
Phone: (406) 841-2244
Fax: (406) 841-2305
Website: www.publicaccountant.mt.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MONTANA? YES!

Montana does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They require that all CPE courses adhere to the AICPA / NASBA statement of standards and will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Montana without any problems.

LICENSE RENEWAL INFORMATION:

  • 120 hours of CPE every 3 years
  • 2 of the 120 hours in Professional Ethics. PES course 4505: Ethics and Professional Conduct for Montana CPAs (2 Hr) can be used to fulfill this requirement as can any general ethics course.
  • NOTE: For the CPE period that will include 2018, 2019 and 2020 (and beyond): 60 hours must be in technical areas of study. Technical areas of study include: Accounting, Accounting: Governmental, Auditing, Auditing: Governmental, Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, and Taxes.

LICENSE EXPIRATION INFORMATION:

  • 12/31

CPE COMPLETION DUE BY:

  • LICENSE RENEWAL:
    Renewals employ a 3 year CPE lookback period including the year of the license expiration.
    For 12.31.2021, the Board will look at CPE taken in 2019, 2020 and 2021.
    For 12.31.2022, the Board will look at CPE taken in 2020, 2021 and 2022.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Montana recognizes the same credit measurement for NASBA Self-Study courses ONLY. Since we are an APPROVED NASBA sponsor, our courses will be recognized for the full credit amount.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

Regulations state: a program qualifies "... if it is a formal program of learning which contributes directly to the professional competence of an individual permitted to practice public accounting" (which PES CPE course do).

This list is not all-inclusive: (a) technical fields of study, including: accounting, including governmental accounting; auditing, including governmental auditing; taxation; management services; information technology; statistics; economics; business law; finance; specialized knowledge (e.g., film industry, real estate, farming, etc.); and ethics; (b) nontechnical fields of study, including: computer science; communication arts; production; marketing; personnel relations; business management and organization; personal development; and areas other than those listed above may be acceptable if the licensee can demonstrate that they contribute to their professional competence.

NASBA FIELD OF STUDY SYNOPSIS: All of the current NASBA fields of study noted on PES certificates can be equated to a specific area listed in the MT Board rules and can be reported for CPE in Montana.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 07.13.2021.