• Completed at least 24 semester hours of upper division or graduate level accounting courses, including at least one course in each of the following subject areas:
  • financial accounting,
  • auditing,
  • taxation,
  • management accounting, AND
• Completed at least 24 semester hours in business related courses, such as:
  • information systems,
  • business law,
  • finance,
  • economics,
  • marketing,
  • ethics,
  • organizational behavior,
  • quantitative applications in business,
  • communication skills.

All educational requirements must be met at the time of application. Official educational transcript(s) and/or foreign evaluations are required to be submitted to CPAES directly from the academic institution(s) or the evaluation service.

An upper-division course is normally defined as a course taken at the junior or senior level and would exclude introductory courses in accounting. One quarter unit or hour of credit is equivalent to two-thirds of a semester unit or hour.

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Transcripts

If you who have completed the educational requirement at the time of application:

• You must submit an official transcript from each school you attended.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

Course Requirements

• Credit must be earned from a recognized, accredited institution which offers a baccalaureate degree.
• Commercial CPA review courses are not acceptable.
• Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• One quarter unit or hour of credit is equivalent to two thirds of a semester unit or hour.

Residency

There is not a residency requirement for the state of Montana.

Examination Fees

Registration fees