2 hours of ethics CPE, per rolling 3-yr period, for CPAs licensed in Montana.
| Ethics hours required | 2 |
|---|---|
| Reporting cycle | Per rolling 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Two hours of ethics within the 120-hour rolling three-year requirement. Montana accepts programmes from National Registry sponsors.
Two hours within the rolling three-year period, one of the lowest requirements of any jurisdiction.
Yes. The mandatory two ethics hours are included within the 60 hours of technical subjects required, so they do double duty.
Licences renew annually by 31 December, but CPE is measured across a rolling three-year lookback including the year of expiry. For a 31 December 2026 renewal the Board looks at CPE taken in 2024, 2025 and 2026.
No. Montana accepts all NASBA fields of study, and regulatory, Circular 230 and behavioural ethics all qualify. Nano learning providers must be NASBA-recognised.
New licensees must meet the 120-hour requirement, including the two ethics hours, by 31 December of the third year following their initial year of licensing.
Non-residents may meet Montana's requirements by satisfying those of their principal state of business. If that state has no requirements, Montana's rules apply.
Montana Board of Public Accountants
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.