Montana SB166 revises certified public accountant education requirements and auditing provisions.
Montana SB166 revises the education requirements for certified public accountant licensure, stipulating that applicants must hold a baccalaureate degree and complete at least 150 semester hours of credit. It also mandates continuing education credits for licensees. The bill allows for increased auditing of licensees if a significant number are found noncompliant in an audit. Additionally, applicants who do not meet the educational hours requirements may still be licensed if they meet work experience criteria set by the board.
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