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MontanaSB 16669th Legislature, Regular Session (2025)SenateWALLET

Revising certified public accountant education requirements

Sponsored By: Greg Hertz (Republican)

Became Law

Professions and Occupations GenerallyRule Making

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Higher education bar for new CPAs

Beginning January 1, 2026, new Montana CPA applicants must have a bachelor's degree from an accredited school and at least 150 semester hours. You also must meet the accounting and business course hours the board sets by rule. This applies only to initial licensure for people who have never been licensed as a CPA in any jurisdiction.

More audits and training for CPAs

Beginning January 1, 2026, licensed CPAs must complete continuing education credits. The board and department set how many credits and when by rule. If an annual audit finds over 15% of checked licensees out of compliance before the department administers section 37-1-321, the board may audit up to all licensees the next year. This increases oversight and may mean more audits for CPAs.

Sponsors & Cosponsors

Sponsor

  • Greg Hertz

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 388 • No: 7

Senate vote • 4/4/2025

Do Pass

Yes: 48 • No: 1

Senate vote • 4/3/2025

Do Pass

Yes: 47 • No: 3

Senate vote • 3/28/2025

Do Concur

Yes: 99 • No: 0

Senate vote • 3/27/2025

Do Concur

Yes: 99 • No: 0

Senate vote • 2/18/2025

Do Pass

Yes: 48 • No: 2

Senate vote • 2/15/2025

Do Pass

Yes: 47 • No: 1

Actions Timeline

  1. Chapter Number Assigned

    5/5/2025Senate

  2. Signed by Governor

    5/1/2025Senate

  3. Transmitted to Governor

    4/22/2025Senate

  4. Signed by Speaker

    4/18/2025House

  5. Signed by President

    4/13/2025Senate

  6. Returned from Enrolling

    4/5/2025Senate

  7. Sent to Enrolling

    4/4/2025Senate

  8. 3rd Reading Passed as Amended by House

    4/4/2025Senate

  9. 2nd Reading House Amendments Concurred

    4/3/2025Senate

  10. Returned to Senate with Amendments

    3/28/2025House

  11. 3rd Reading Concurred

    3/28/2025House

  12. 2nd Reading Concurred

    3/27/2025House

  13. Committee Report--Bill Concurred as Amended

    3/20/2025House

  14. Committee Executive Action--Bill Concurred as Amended

    3/19/2025House

  15. Hearing

    3/6/2025House

  16. First Reading

    2/19/2025House

  17. Referred to Committee

    2/19/2025House

  18. Transmitted to House

    2/18/2025Senate

  19. 3rd Reading Passed

    2/18/2025Senate

  20. 2nd Reading Passed

    2/15/2025Senate

  21. Committee Report--Bill Passed

    2/11/2025Senate

  22. Committee Executive Action--Bill Passed

    1/29/2025Senate

  23. Hearing

    1/21/2025Senate

  24. Referred to Committee

    1/21/2025Senate

  25. First Reading

    1/20/2025Senate

Bill Text

  • Enrolled

    4/15/2025

    PDF

  • As Amended (Version 2)

    3/20/2025

    PDF

  • Introduced

    1/17/2025

    PDF

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