Montana CPA CPE Requirements 2026: 120 Hours in Three Years

Montana licensees must complete 120 hours of CPE in a rolling three-year period ending December 31, including at least two hours in ethics and at least half in technical fields. Licenses and firm permits renew annually by December 31, and the current period closes on the same date. This guide uses the Board of Public Accountants FAQ and rule notices and the Board ARM compilation, and says clearly where we could not read the current rule text. For a comparison across states see our CPA CPE requirements guide.

Montana CPE requirements at a glance

The rolling three-year period

Montana looks back over the three calendar years ending December 31. At each annual renewal you affirm that you completed the 120 hours in the three calendar years before the renewal year, and the Board FAQ describes this as any rolling three-year period. We found no annual minimum in the rule or FAQ. The current period ends December 31, 2026, which is also the renewal date, and licensees and firms renew online by that date or pay late fees.

Ethics and technical hours

Two hours of ethics are required as a subset of the 120. Since January 1, 2018 at least half of the hours, which is 60, must be in technical fields under ARM 24.201.2120, and the two ethics hours count toward the 60. Technical fields include accounting, auditing, taxation, management services, information technology, statistics, economics, business law, finance, specialized knowledge and ethics. Non-technical fields include computer science, communication arts, marketing and personal development. The licensee must show that a program qualifies, and basic or introductory college accounting courses and exam-review courses earn no credit. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Other caps

Teaching, speaking or technical review is capped at 60 hours, which is 50 percent. Authoring is capped at 25 percent, or 30 hours, and the Board sets final credit. Report review is capped at 16 hours per period in the Board notice. College courses count 15 hours per semester unit and 10 per quarter unit. Blended-learning homework may not exceed 25 percent of the course credit. Nano-learning earns 0.2 hour and must come from a NASBA sponsor, and self-study from non-NASBA sponsors earns half credit with a minimum of 50 minutes. One hour is 50 minutes.

New licensees

A new licensee must meet the basic requirement by December 31 of the third year after the year of initial licensure, and CPE earned in the year of issue does not count. The Board example is a 2020 license with a period from January 1, 2021 to December 31, 2023.

Inactive, retired and reactivating

Retired and inactive licensees are exempt from CPE. To return from inactive or retired status, you document the CPE you would have needed for the three years before the application, which means the full 120 hours with two ethics hours reported through the NASBA CPE Audit Service, and pay the reactivation fee. The Board form lists the fee as $150.

Sponsors, records and audits

Credit turns on a NASBA National Registry or Quality Assurance Service sponsor identification number where one applies. The Board notice says participants keep documentation for at least five years, listing name, sponsor, title, dates, location, credit hours and the sponsor number. The Board uses the NASBA CPE Audit Service, and an older notice described random audits of up to half of licensees, so keep your certificates. Our explainer on what NASBA does describes the registry.

Extensions and exemptions

The Board can extend time or grant a written hardship exception for illness, military service or lack of access under ARM 24.201.2154, and the request must be filed with the form and fees before the December 31 deadline. Nonresident licensees can meet Montana requirements by meeting the rules of their principal place of business state.

Planning your hours

Check your total for 2024, 2025 and 2026 now, because the window ends with the renewal on December 31. Look at the 60 technical hours first and be careful with introductory courses. For a comparison across states see our complete guide to CPE for CPAs.

What we could not confirm

We could not read the current ARM text on the Montana rules site. The rule detail comes from the Board ARM compilation dated June 30, 2021, 2020 and 2012 rulemaking notices hosted by the Board, the Board FAQ and forms, and a non-official compilation used only as a cross-check, so rules adopted since then may differ. The Board CPE page also shows an out-of-date 2018 to 2020 example window. The status of ARM 24.201.2161 on reinstatement of lapsed licenses differs between sources, the retention rule appears in ARM 24.201.2124 but ARM 24.201.2147 was repealed, and we could not confirm the current audit percentage or any carryover rule.

Frequently asked questions

How many CPE hours do Montana CPAs need?

120 hours in a rolling three-year period ending December 31.

How many ethics hours are required?

Two hours, counted within the 120.

How many hours must be technical?

At least 50 percent, which is 60 hours.

When is the Montana deadline?

December 31, 2026, for both renewal and the current CPE period.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Montana Board of Public Accountants FAQ, CPE page and rule notices (boards.bsd.dli.mt.gov), including the Board ARM compilation as of June 30, 2021, checked October 2026.