License Renewal: December 31st Annually
Reporting Period: January 1 – December 31st every three years
CPE Documentation: You can renew your license at The Montana Board of Public Accountants and more.
Credit Limitations:
- Instruction: Instructor Credits are limited to 50% of the total hours.
- Published Materials: Authorship credits are limited to 25% of the total hours.
- Reviewer: Serving as a report reviewer under the board’s profession monitoring program can grant 16 hours maximum in any given calendar year reporting period. One hour spent reviewing reports equates to one credit.
Credit Calculations:
- Teaching/Instruction: Instruction & discussion leaders should receive credit for preparation and presentation. Also should receive contact hour credit for preparation hours up to two times the class contact hours once in any rolling period.
If presentations are repeats of past presentations within the same reporting period, the instructor should receive time for presentation credits only as the preparation has been logged. For different reporting periods, the instructor should receive credit for presentation time as well as preparation time if the material is proven to have been substantially changed.
Restriction: No more than 50% of credits earned during period can be earned in teaching CPE programs.
Writing Restriction: No more than 25% of credits earned can be received via writing and publishing books and/or articles.
- Partial Credit: Half credits are accepted after the first hour
- Self-Study: Formal self study programs receive credit equal to the amount that the sponsor grants. Programs are computed on a 50 minute hour if the sponsor has approval by NASBA’s Registry or CPE quality assurance service (Known as their NASBA QAS sponsor). Any other formal self-study receives credit equal to half of the credit amount granted by the sponsor, which are calculated on a 100 minute hour.
QAS Sponsors:
- University/College Credit: One semester hour grants 15 CPE hours. For non-credit courses – each classroom hour will equal one qualifying hour.
Hour Requirements: 120 hours
- Ethics Requirement – 2 hours