Montana

BOARD INFORMATION FOR REFERRALS:

Montana State Board of Public Accountants
Federal Building
301 South Park, 4th Floor
PO BOX 200513
Helena, Montana 59620
Phone: (406) 841-2388 (ask for BOA)
Fax: (406) 841-2323
Website: www.publicaccountant.mt.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MONTANA? YES

Montana does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They require that all CPE courses adhere to the AICPA/NASBA Statement of Standards and they will accept courses from NASBA and NASBA-QAS sponsors. PES is a registered sponsor with NASBA and NASBA-QAS and have issued credits in the state of Montana without any problems.

LICENSE RENEWAL INFORMATION:

• The board requires 120 hours of CPE every 3 years.
• 2 of the 120 hours must be in Ethics. PES course #4505: Ethics and Professional Conduct for Montana CPAs will fulfill this requirement. In addition, PES general ethics courses #4200, #4205, and #4325 will meet this requirement.

LICENSE EXPIRATION INFORMATION:

• Registrant must register triennially on 12/31 based on license issuance date.

CPE COMPLETION DUE BY:

• CPE must be completed by 6/30 and reported by 7/31 preceding the permit expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Regulations state: a program qualifies "... if it is a formal program of learning which contributes directly to the professional competence of an individual permitted to practice public accounting and such program meets the minimum standards of quality of development, presentation, measurement and reporting of credits" (which our programs do).

Areas include: Accounting, auditing, taxation, management, computer science, communication arts, mathematics, statistics, probability and quantitative application in business, economics, business law, functional fields of business: finance, production, marketing, personnel relations, business management and organization, specialized areas of industry, administrative practice. Areas other than those listed above may be acceptable if the individual can demonstrate that they contribute to their professional competence.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 4/16/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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