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MT SB166

Bill

Status

Passed

5/1/2025

Primary Sponsor

Greg Hertz

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Origin

Senate

2025 Regular Session

AI Summary

  • Removes the 150 semester hour credit requirement for CPA initial licensure in Montana, retaining only the baccalaureate degree requirement from an accredited college or university
  • Maintains board authority to set specific accounting and business course credit hour requirements through rulemaking
  • Preserves continuing education requirements for licensed CPAs as determined by board and department rules
  • Allows the board to audit up to 100% of licensees if more than 15% are found noncompliant in a prior audit
  • Effective date: January 1, 2026

Legislative Description

Revising certified public accountant education requirements

Rule Making

Last Action

Chapter Number Assigned

5/5/2025

Committee Referrals

Business & Labor2/19/2025
Business, Labor and Economic Affairs1/21/2025

Full Bill Text

No bill text available