Montana § 37-50-305 Education Requirements -- Definition

Montana Statutes

§ 37-50-305 — Education Requirements -- Definition

Montana § 37-50-305

Title 37PROFESSIONS AND OCCUPATIONS

Ch. 50PUBLIC ACCOUNTANTS

Part 3Licensing

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Bluebook

Mont. Code Ann. § 37-50-305 (2026).

Text

37-50-305 . Education requirements -- definition.

(1)An applicant for initial licensure as a certified public accountant must have:

(a)graduated from an accredited college or university with a baccalaureate degree; and

(b)met the requirements for accounting and business course credit hours specified by board rule.

(2)(a) A licensee shall obtain continuing education credits as provided by board and department rule.

(b)If an audit conducted under 37-1-306 results in more than 15% of the audited licensees being noncompliant before the department administers the provisions of 37-1-321 , in the subsequent audit year the board may audit up to 100% of the licensees.

(3)For the purposes of this section, "initial licensure" means that the applicant has never been licensed as a certified publi

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37-50-305 . Education requirements -- definition. (1) An applicant for initial licensure as a certified public accountant must have:
(a) graduated from an accredited college or university with a baccalaureate degree; and
(b) met the requirements for accounting and business course credit hours specified by board rule.
(2) (a) A licensee shall obtain continuing education credits as provided by board and department rule.
(b) If an audit conducted under 37-1-306 results in more than 15% of the audited licensees being noncompliant before the department administers the provisions of 37-1-321 , in the subsequent audit year the board may audit up to 100% of the licensees.
(3) For the purposes of this section, "initial licensure" means that the applicant has never been licensed as a certified public accountant by any jurisdiction.

Legislative History

En. Sec. 12, Ch. 118, L. 1969; R.C.M. 1947, 66-1824; amd. Sec. 10, Ch. 684, L. 1979; amd. Sec. 7, Ch. 335, L. 1983; amd. Sec. 3, Ch. 382, L. 1989; amd. Sec. 4, Ch. 196, L. 2003; amd. Sec. 10, Ch. 169, L. 2015; amd. Sec. 3, Ch. 50, L. 2019; amd. Sec. 1, Ch. 346, L. 2025.