{"data":{"id":"us-mt/37-50-305","jurisdiction":"us-mt","citation":"37-50-305","heading":"Education requirements -- definition.","body":"(1) An applicant for initial licensure as a certified public accountant must have:\n(a) graduated from an accredited college or university with a baccalaureate degree; and\n(b) met the requirements for accounting and business course credit hours specified by board rule.\n(2) (a) A licensee shall obtain continuing education credits as provided by board and department rule.\n(b) If an audit conducted under 37-1-306 results in more than 15% of the audited licensees being noncompliant before the department administers the provisions of 37-1-321, in the subsequent audit year the board may audit up to 100% of the licensees.\n(3) For the purposes of this section, \"initial licensure\" means that the applicant has never been licensed as a certified public accountant by any jurisdiction.","path":["TITLE 37. PROFESSIONS AND OCCUPATIONS","CHAPTER 50. PUBLIC ACCOUNTANTS","Part 3. Licensing"],"source_url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0500/part_0030/section_0050/0370-0500-0030-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:10Z","sha256":"c2e483a1cb9527f08218214a81b7460d6cef435466f3fdf9ca3ca4c9015ee049","source_id":"us-mt","stale":false,"prev":"us-mt/37-50-304","next":"us-mt/37-50-306"},"notice":"GroundRules: Original legal text. Not legal advice."}