120 hours over the prior 3 calendar years

• CPA Ethics: 2 hours of ethics CPE
• Technical Subjects: Minimum 60 hours

1/1 - 12/31 triennial rolling

A course may not be taken for credit more than once within a 3 year rolling license term.

CPAs may only apply CPE successfully completed in the current 3 year reporting period.

• Instruction: Maximum 60 hours
• Published Materials: Maximum 30 hours
• Reviewer:Maximum 16 hours in any given calendar year reporting period (hours must be approved by the board on a case by case basis).
• Technical Reviewer: Maximum 60 hours

CPAs and Licensed Public Accountants may renew online at any time during their renewal period ending 12/31 annually. CPAs attest at renewal they have completed the CPE requirement. The Board will then audit up 50% of the renewals submitted.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Montana State Board of Public Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A nonresident Montana licensee shall be determined to meet Montana CPE requirements by meeting the CPE requirements in the state where their principal place of business is located. If the nonresident licensee's principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for renewal of a license in Montana.

Hardship Extension or Exception: A request for an extension or exception from the CPE requirement may be submitted by a CPA. The board will evaluate the case and may grant an extension in order to complete the required CPE, or may grant a written hardship exception for reasons of individual hardship (i.e. health or military service).
Year of licensure: New licensees must meet the CPE requirement by December 31 of the third year following the end of year they earned their license. CPE completed during the initial licensing year does not accrue toward the first reporting period. For example: If an individual received their initial license in 2024, they must meet the basic CPE requirement between January 1, 2025 and December 31, 2027.