Ethics CPE requirement
Montana: CPA ethics CPE requirement
Montana Board of Public Accountants · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 2 hours every 3 year(s)
- Cycle notes
- ARM 24.201.2106 ff.: 120 hours per rolling 3 years including 2 hours of ethics.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study from National Registry sponsors receives full sponsor-granted credit; other self-study receives half credit.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Montana participates in NASBA CPE Audit Service; MSCPA feeds attendance files to it.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Montana
No course is available for this jurisdiction yet.