1. (1) All applicants for a license must:

   1. (a) meet the requirements of 37-50-302, MCA;
   2. (b) submit a complete application and pay all fees;

   3. (c) meet one of the following education and experience requirements:

      1. (i) a post-baccalaureate degree with a concentration in accounting as required by ARM 24.201.501 from an accredited institution and one year of accounting experience meeting the requirements of ARM 24.201.502;
      2. (ii) a baccalaureate degree with a concentration in accounting as required by ARM 24.201.501 plus an additional 30 semester hours and one year of accounting experience meeting the requirements of ARM 24.201.502; or
      3. (iii) a baccalaureate degree with a concentration in accounting as required by ARM 24.201.501 and two years of accounting experience meeting the requirements of ARM 24.201.502;
   4. (d) pass the Uniform Certified Public Accountant exam in accordance with ARM 24.201.516 or 24.201.517;
   5. (e) pass the comprehensive professional ethics for CPAs course developed by the AICPA; and
   6. (f) provide a license verification if currently holding or have ever held a professional license in another state.
2. (2) Applicants for initial license who did not sit for the exam as a Montana candidate must submit official transcripts for all domestic education to CPAES for evaluation in reference to Montana education requirements.
3. (3) Incomplete applications for licensure that are older than 12 months will be considered invalid and void. The applicant will be required to reapply and pay another fee.

Authorizing statute(s): 37-1-131, 37-50-201, 37-50-203, MCA

Implementing statute(s): 37-1-131, 37-50-203, 37-50-302, 37-50-305, MCA

History: NEW, 2014 MAR p. 2849, Eff. 11/21/14; AMD, 2016 MAR p. 1016, Eff. 6/4/16; AMD, 2018 MAR p. 2406, Eff. 12/8/18; AMD, 2025 MAR, Notice No. 2025-167, Eff. 9/13/25.