Please note: The CPE Information provided in this section relates to CPAs only.
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Montana |
| Renewal Date: |
12/31 |
| Reporting Period: |
7/1 to 6/30 triennially |
| Required Hours: |
120 hours |
| Ethics Required: |
Yes, 2 hours every 3 years in Board Law and Rules. |
| Subject Breakdown: |
As of June 30, 2006, the 24 hour minimum A&A requirement has been eliminated. |
| Credit Limits: |
The maximum credit for instructors is 50% of total hours, no repetitions are accepted unless the subject matter was sufficiently changed to require additional study or research.
The maximum credit for articles/books is generally 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval.
Interactive self-study approved by NASBA's QAS and/or CPE Registry shall receive credit equal to the average completion time (50 minutes = 1 CPE credit). All other interactive and noninteractive self study will receive credit equal to 1/2 of the average completion time (100 minutes = 1 CPE credit).
Half credits are accepted after first hour. |
| Other State Policies: |
The board accepts programs approved by NASBA's CPE Quality Assurance Service (QAS).
Interactive self-study programs approved by NASBA's QAS will receive full credit; interactive and noninteractive self-study programs not approved by NASBA's QAS program will receive 1/2 credit. |
| Contact Info: |
Montana State Board of Public Accountants
PO Box 200513
Helena, Montana 59620-0513
USA
Phone: 406-841-2389
Fax: 406-841-2323
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| Web address: |
http://bsd.dli.mt.gov/dli/bsd/license/bsd_boards/pac_board/board_page.asp |
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