||7/1 to 6/30 triennially
||2 hours every 3 years of acceptable credit must consist of knowledge and the application of ethics or the codes of professional conduct of CPAs.
- The maximum credit for instructors is 50% of total required hours. Instructors and discussion leaders should receive credit for both preparation and presentation. For the first time they present a program, they should receive contact hour credit for actual preparation hours up to two times the class contact hours. If a course is rated at eight contact hours, the instructor could receive up to 24 contact hours of credit (16 hours for preparation and eight hours for presentation). For repetitious presentations the instructor should receive no credit unless he can demonstrate that the subject matter involved was changed sufficiently to require significant additional study or research.
- Articles/books is limited to 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval.
- The maximum credit allowed for serving as a report reviewer under the board's profession monitoring program is 16 hours in any given fiscal year reporting period. One hour of credit shall be granted per hour spent reviewing reports.
- Non-interactive self study equals 100 minutes for 1 credit.
- University or college courses: Credit courses - Each semester hour credit equals 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour.
- Half credits are accepted after first hour.
- If the full basic requirement is met by the end of any June 30 reporting period, the excess hours taken during the immediately preceding months of May and June may apply to the subsequent reporting period.
Montana Board of Public Accountants
301 S Park
PO Box 200513
Helena, MT 59620-0513