Montana CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / rolling 3 years
Renewal cycle
Annual (by Dec 31)
Ethics requirement
2 hrs per rolling 3 years
Issued by
Montana Board of Public Accountants
Montana pairs an annual renewal with a rolling three-year CPE measure, which is an easy mismatch to misread. The license renews every year by December 31, but the hours requirement - 120 over a rolling three-year period - is judged across the most recent three years, not the single year you just renewed. At least half of those hours must be technical, and 2 must be ethics.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Montana license requires, in plain English.
The base requirement: 120 hours over a rolling three years
The Montana Board of Public Accountants requires 120 hours of CPE over a rolling three-year period measured on a calendar-year basis (January 1 to December 31). Because the window rolls, the oldest year drops off each year - so steady activity is what keeps you above 120, not a one-time burst. Montana uses the NASBA CPE Audit Service to track and store records.
Technical hours, ethics, and acceptable formats
- At least 60 hours - half of the 120 - must be in technical fields of study.
- 2 hours of ethics are required within the rolling three-year period.
- The 2 ethics hours fall within the requirement, not on top of the 120-hour total.
- Montana accepts a wide range of formats - group, self-study, blended, nano-learning, instruction, and authorship - subject to Board approval.
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Start tracking — freeWhen is your deadline?
Montana CPA licenses renew annually by December 31. The CPE requirement is measured across the rolling three-year window rather than as a flat annual total, so you should watch your trailing 36 months continuously - if the oldest year ages off and recent years were light, you can dip below 120 even after renewing on time.
How CredTally keeps this on autopilot
- Track the rolling three-year 120-hour total with separate buckets for the 60-hour technical floor and the 2-hour ethics requirement - progress shown per requirement as the window rolls.
- Store every completion certificate with the course it proves, kept privately in your certificate vault.
- Reminders at 90, 60, 30, and 7 days before your December 31 annual renewal.
- Hold licenses in more than one state? Each gets its own card and deadline on one dashboard, and a Board request becomes a one-click audit export.
Frequently asked questions
How many CPE hours does Montana require?
120 hours over a rolling three-year period, with at least 60 of those hours in technical fields of study.
How much ethics CPE does Montana require?
2 hours of ethics within the rolling three-year period.
How can the requirement be rolling if I renew every year?
Renewal is annual (by December 31), but the 120-hour requirement is judged across your most recent three years. The oldest year drops off each cycle, so consistent activity matters.
When is my Montana CPA renewal deadline?
December 31, every year. The CPE measure, however, spans the rolling three-year window rather than that single year.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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