Mont. Code Ann. § 37-50-305
Education requirements -- definition
En. Sec. 12, Ch. 118, L. 1969; R.C.M. 1947, 66-1824; amd. Sec. 10, Ch. 684, L. 1979; amd. Sec. 7, Ch. 335, L. 1983; amd. Sec. 3, Ch. 382, L. 1989; amd. Sec. 4, Ch. 196, L. 2003; amd. Sec. 10, Ch. 169, L. 2015; amd. Sec. 3, Ch. 50, L. 2019; amd. Sec. 1, Ch. 346, L. 2025.
(1) An applicant for initial licensure as a certified public accountant must have:
- (a) graduated from an accredited college or university with a baccalaureate degree; and
- (b) met the requirements for accounting and business course credit hours specified by board rule.
(2)
- (a) A licensee shall obtain continuing education credits as provided by board and department rule.
- (b) If an audit conducted under 37-1-306 results in more than 15% of the audited licensees being noncompliant before the department administers the provisions of 37-1-321, in the subsequent audit year the board may audit up to 100% of the licensees.
- (3) For the purposes of this section, "initial licensure" means that the applicant has never been licensed as a certified public accountant by any jurisdiction.
History: En. Sec. 12, Ch. 118, L. 1969; R.C.M. 1947, 66-1824; amd. Sec. 10, Ch. 684, L. 1979; amd. Sec. 7, Ch. 335, L. 1983; amd. Sec. 3, Ch. 382, L. 1989; amd. Sec. 4, Ch. 196, L. 2003; amd. Sec. 10, Ch. 169, L. 2015; amd. Sec. 3, Ch. 50, L. 2019; amd. Sec. 1, Ch. 346, L. 2025.