Montana Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Montana, and how the board checks compliance — sourced from the official board.

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Under 37-50-325, MCA, the board may discipline a licensee for fraud or deceit in obtaining a certificate, dishonesty, fraud or gross negligence in the practice of public accounting, violation of board rules of professional conduct, felony conviction, or conviction of a crime involving dishonesty or fraud.Verify with board

How compliance is checked

The board conducts CPE audits through its CPE Audit Service; a licensee selected for CPE audit must report CPE and provide documentation through the service (board CPE guidance).

Official source: Montana SB 391 (1979) - disciplinary grounds text, 37-50-321/325 MCA (courts.mt.gov)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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