Montana CPA CPE Requirements 2026 | 120 hrs/3 yrs, 2 ethics

Q: How many CPE hours do Montana CPAs need?

120 hours in a rolling three-year period, of which at least 60 must be in technical fields of study. The total must include 2 hours of ethics. Montana sets no annual minimum.

Q: What is the Montana CPA CPE reporting period?

January 1 to December 31 on a triennial rolling basis. Renewals use a three-year lookback including the year of license expiration, so a December 31, 2026 renewal covers 2024, 2025, and 2026.

Q: When do Montana CPAs renew their license?

Annually by December 31. All licensees and firms renew annually regardless of status, and in the third year of a CPE cycle the CPE must also be submitted by that date.

Q: How many ethics hours does Montana require?

Two hours in the rolling three-year period. The Board states the two ethics hours are included within the 60 hours of technical subjects, not added on top.

Q: How many technical hours does Montana require?

At least 50 percent, or 60 hours, in technical fields of study, beginning with the 2018-2020 reporting period. Technical fields include accounting, auditing, taxation, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, and statistics.

Q: Does Montana have an annual CPE minimum?

No. The requirement is measured across the rolling three-year period rather than as a flat annual total.

Q: What are the Montana caps on teaching and writing?

Instructor credits are capped at 50 percent of total hours and authorship at 25 percent. Instruction credit equals presentation plus preparation limited to two times presentation, claimable only once per course within a three-year period.

Q: Does Montana give CPE credit for report reviewing?

Yes, a maximum of 16 hours per calendar year for serving as a report reviewer under the Board's monitoring program. Technical reviewer credits are capped separately at 50 percent of total hours.

Q: Do college courses count toward Montana CPE?

Not if they are basic or introductory accounting courses or CPA exam preparation and review courses. No credit is permitted for attending or instructing those.

How the 120 hours break down

One square equals one CPE hour across the rolling three-year period.

2 hrs — Ethics, counted inside the technical hours

58 hrs — Further technical fields, to a 60-hour floor (50%)

60 hrs — Any qualifying subject, technical or non-technical

0 hrs — Montana sets no annual minimum

Montana CPE at a Glance

Total CPE hours	120 hours in a rolling three-year period
Reporting period	January 1 to December 31, triennial rolling, including the year of license expiration
License renewal	December 31, annually. All licensees and firms renew annually regardless of status.
Annual minimum	None. The requirement is measured across the rolling three years.
Ethics requirement	2 hours in the rolling three-year period. The two hours are included within the 60 technical hours, not added on top.
Technical minimum	60 hours (50%) in technical fields of study, beginning with the 2018–2020 reporting period
Technical fields	Accounting; accounting (governmental); auditing; auditing (governmental); business law; economics; finance; information technology; management services; regulatory ethics; specialized knowledge; statistics; and taxes
Other subject requirements	None
Instruction	Credit equals presentation plus preparation, with preparation limited to two times presentation. Credit may be claimed only once per course within a three-year period. Capped at 50% of total hours.
Published materials	Authorship credits limited to 25% of total hours
Technical reviewer	Capped at 50% of total hours
Report reviewer	Maximum 16 hours per calendar year for serving as a report reviewer under the Board's monitoring program
University/college	No CPE credit for basic or introductory accounting courses, or exam preparation and review courses — whether attending or instructing
Credit increments	Group and blended learning must be a minimum of one hour, then one-fifth or one-half hour increments. Self-study must be a minimum of one-half credit initially, then one-fifth or one-half hour increments. Nano learning is earned at one-fifth credit hour.
Nano learning	Providers must be recognized by the NASBA National Registry of CPE Sponsors

Most common mistake

Treating the 2 ethics hours as separate from the technical minimum. The Board's summary is explicit that the two hours of ethics are included within the 60 hours of technical subjects. Regulatory ethics is itself a technical field of study, so an ethics course does double duty here.

Montana Ethics, Counts as Technical

NASBA Registry #111907

Montana Professional Ethics for CPAs

Satisfies the two-hour Montana ethics requirement for the rolling three-year period. Because regulatory ethics is a technical field of study in Montana, these hours count toward both the ethics requirement and the 60-hour technical minimum.

2 CPE credits · Regulatory ethics
Counts within the 60-hour technical floor
Required once per rolling three-year period

$38.952 CPE Credits View Course

NASBA Registry ID

#111907

Nano Learning

Providers must be recognized by the NASBA National Registry of CPE Sponsors

Delivery Methods

Group Live; Group Internet Based; QAS Self-Study

Registrant

CPE Solutions, LLC dba Professionals Publishing Group

Deadlines & the Three-Year Lookback

Montana renews annually but measures CPE over three years, and the lookback includes the year the license expires.

January 1
Calendar CPE year opens
The reporting period is January 1 to December 31 on a triennial rolling basis.
Anytime in cycle
No annual minimum
Montana measures compliance over the rolling three-year period rather than as a flat annual total, so hours may be distributed freely.
Within 3 years
120 hours, 60 technical, 2 ethics
The ethics hours sit inside the technical minimum. Instruction credit may be claimed only once per course within a three-year period.
December 31
License renewal, annually
All licensees and firms renew annually regardless of status. In the third and final year of a CPE cycle you must also complete and submit your CPE by this date.
Lookback
Three years including the expiration year
For December 31, 2026 the Board looks at 2024, 2025, and 2026. For December 31, 2027 it looks at 2025, 2026, and 2027.

What counts as a technical field of study

Montana's 60-hour technical floor took effect with the 2018–2020 reporting period, and the qualifying list follows the NASBA fields of study.

Accounting, including governmental accounting; auditing, including governmental auditing.
Taxation, management services, and information technology.
Business law, economics, finance, and statistics.
Specialized knowledge, and regulatory ethics.
Because regulatory ethics appears on this list, the required two ethics hours count toward the technical minimum. The remaining 60 hours may come from any qualifying subject, technical or non-technical.

Montana CPE Questions Answered

How many CPE hours do Montana CPAs need?

120 hours of CPE in a rolling three-year period, of which at least 60 hours must be in technical fields of study.

The three-year total must include 2 hours of ethics. Montana sets no annual minimum.

What is the Montana CPA CPE reporting period?

January 1 to December 31, on a triennial rolling basis.

Renewals employ a three-year CPE lookback period including the year of the license expiration. For a December 31, 2026 renewal the Board looks at CPE taken in 2024, 2025, and 2026.

When do Montana CPAs renew their license?

Annually, by December 31. All licensees and firms renew annually regardless of status.

If it is the third and final year of your CPE cycle, you must also complete and submit your CPE learning by that date.

How many ethics hours does Montana require?

Two hours of ethics in the rolling three-year period.

The Board's summary specifically states that the two hours of ethics are included within the 60 hours of technical subjects, not added on top of them.

How many technical hours does Montana require?

At least 50 percent of the hours, or 60 hours, must be in technical fields of study.

This requirement began with the 2018–2020 reporting period. Technical fields include accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes.

Does Montana have an annual CPE minimum?

No. The core requirement is measured across the rolling three-year period rather than as a flat annual total.

That is around five days of course time a year if spread evenly, which is how the state society frames it.

What are the Montana caps on teaching and writing?

Instructor credits are capped at 50% of total hours and authorship credits at 25%.

Credit for instruction equals presentation plus preparation, with preparation limited to two times presentation. Credit may be claimed only once per course within a three-year period.

Does Montana give credit for report reviewing?

Yes. A maximum of 16 hours per calendar year is allowed for serving as a report reviewer under the Board's monitoring program.

Technical reviewer credits are capped separately at 50% of total hours.

Do college courses count toward Montana CPE?

Not if they are basic or introductory accounting courses, or CPA exam preparation and review courses.

No CPE hours are permitted for either attending or instructing those courses.

Does Montana accept nano learning?

Yes, provided the provider is recognized by the NASBA National Registry of CPE Sponsors.

Nano learning is earned at one-fifth credit hour.

How is partial CPE credit calculated in Montana?

Group programs and blended learning programs must be a minimum of one hour, after which credit may be earned in one-fifth or one-half hour increments.

Self-study programs must be a minimum of one-half credit initially, after which credit may be earned in one-fifth or one-half hour increments.

What CPE does a newly licensed Montana CPA need?

New licensees must meet the 120-hour requirement, including 2 hours of ethics, by December 31 of the third year following the year of initial licensure.

That gives a new licensee a defined runway rather than an immediate full requirement.

Are non-residents subject to Montana's CPE requirements?

Non-residents can meet Montana's requirements by fulfilling the CPE requirements of their principal state of business.

If that state has no requirements, Montana's rules apply in full.

Montana Board of Public Accountants contact information

Agency	Montana Board of Public Accountants, Department of Labor and Industry
Address	P.O. Box 200513, Helena, MT 59620-0513
Phone	(406) 841-2389
Fax	(406) 841-2323
Website	boards.bsd.dli.mt.gov — Public Accountants
State society	Montana Society of CPAs

Sources

Administrative Rules of Montana Title 24, Chapter 201, Board of Public Accountants
Montana Code Annotated Title 37, Chapter 50, Public Accountants
Montana Board of Public Accountants — licensing and CPE guidance
NASBA Registry — Montana CPE requirements summary

This page summarizes Montana CPE rules for general informational purposes and is reviewed against the Montana Board of Public Accountants' published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.

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Montana CPA CPE Requirements