CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Montana

State CPE Requirements

State Board Website:

http://boards.bsd.dli.mt.gov/pac

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

1/1 to 12/31 over a three-year rolling period

Total CPE Hours Required:

120 hours

Ethics Requirements:

2 hours

Credit Limitations:

• Instruction: Instructor credits are limited to 50% of total hours.
• Published materials: Authorship credits are limited to 25% of total hours.
• Reviewer: The maximum credit allowed for serving as a report reviewer under the board’s profession monitoring program is 16 hours in any given calendar year reporting period. One hour of credit shall be granted per hour spent reviewing reports.
• University/College: No CPE hours shall be permitted for attending or instructing college or university courses considered to be basic or introductory acocunting courses or exam preparation/review courses.
• Technical Reviewer: Technical reviewer credit is limited to 50% of total hours.
• Nano Learning Programs: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

Other Subject Area Requirements:

60 hours in technical fields of study.

Other State Policies:

• Exemption: A nonresident Montana licensee shall be determined to meet Montana CPE requirements by meeting the CPE requirements in the state where their principal place of business is located. If the nonresident licensee’s principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for renewal of a license in Montana.
• Montana accepts CPE credits for programs offered by NASBA sponsors.