State Requirements
Montana CPA CPE Requirements (2026)
What CPAs licensed in Montana need to know about continuing professional education — hours, reporting period, and ethics.
Total CPE
120 hours
Reporting period
3 years
Annual minimum
Per board cycle
Montana CPE at a glance
- ✓120 hours every 3 years
- ✓Reported per the board's cycle
- ✓Ethics CPE required — verify the exact rule
Ethics requirement
2 hours of ethics CPE are required every rolling three-year reporting period, with no requirement for a Montana-specific ethics course.
How to meet it
CPE is earned in 50-minute credit hours through qualifying programs — including live webinars, which most boards accept as group-internet-based learning. To stay compliant: track your hours by field of study, complete any required ethics course, and keep your certificates of completion in case of audit. Spreading hours across your reporting period (rather than cramming at the deadline) keeps renewal stress-free.
Start with free live sessions in the areas MT CPAs need most — free ethics CPE, tax CPE, and accounting CPE — or browse the full webinar schedule.
Always verify with your board
Requirements change and can include details not summarized here. Confirm the current rules with the Montana Board of Public Accountants before relying on them. This page is general information, not legal or compliance advice.
Free CPE webinars for Montana CPAs
Live webinars qualify as group internet-based CPE, which the Montana Board of Public Accountants generally accepts. Reserve a free seat and apply the credit toward your MT requirement.
Ethics for CPAs: Independence, Conflicts, and the AICPA Code
Satisfy your ethics requirement with a clear, practical walk through the AICPA Code of Professional Conduct — independence, conflicts of interest, and real-world dilemmas. Live and interactive.
Register free →S Corporation Tax Strategies and Reasonable Compensation
S corp elections, basis, distributions, and defending reasonable compensation. A focused session for CPAs advising closely held businesses.
Register free →Real Estate Tax Planning: Depreciation, 1031 Exchanges, and Passive Losses
Depreciation strategies, like-kind exchanges, and the passive activity rules that trip up real estate clients. What CPAs need to plan confidently.
Register free →Montana CPE — frequently asked questions
How many CPE hours does Montana require for CPAs?+
Montana CPAs generally need 120 hours of CPE every 3 years. Confirm current rules with the Montana Board of Public Accountants.
Does Montana require ethics CPE?+
2 hours of ethics CPE are required every rolling three-year reporting period, with no requirement for a Montana-specific ethics course.
Can I earn Montana CPE through free live webinars?+
Yes. Live webinars typically qualify as group internet-based CPE, which most boards accept. CPE Society offers free live webinars you can apply toward your MT requirement — always confirm acceptance with your state board.