CPE requirements for CPAs
Montana CPA CPE Requirements
Checked against the NASBA Registry and the Montana Board of Public Accountants. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Montana CPAs must complete 120 hours over a rolling three-year period. The requirement includes 2 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on December 31, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- None
- Ethics
- 2 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Montana CPAs need?
Montana CPAs must complete 120 hours over a rolling three-year period.
Reporting period: 1/1 - 12/31 triennial rolling.
NASBA Registry wording: 120 hours.
What is the Montana ethics CPE requirement?
Montana requires 2 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: 2 hours.
Does Montana limit self-study CPE?
Montana places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is Montana CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: December 31 annually.
There is no grace period.
Can Montana CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Montana require hours in particular subjects?
Subject-area requirements: 60 hours technical.
NASBA Registry wording: 60 hours in technical fields of study beginning in 2018-2020 reporting period.
Are there other Montana CPE limits?
- 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.
What other Montana CPE policies apply?
- 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 National Registry sponsors.
Does Pacific CPE count toward Montana CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Montana accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Montana's 2-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Montana CPE requirements · revised 6/1/2022
- Montana Board of Public Accountants: CPE requirements · the board's own page
- Montana Board of Public Accountants website
Every figure on this page was checked against the NASBA Registry summary for Montana (revised 6/1/2022) and the Montana Board of Public Accountants's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.