EDUCATION

　　Initial candidates must have:

　　• completed at least 24 semester hours of upper division or graduate level accounting courses including at least one course in each of the following subject areas:

　　(a) financial accounting;

　　(b) auditing;

　　(c) taxation;

　　(d) management accounting; AND

　　• completed at least 24 semester hours in business related courses such as;

　　(a) information systems;

　　(b) business law;

　　(c) finance;

　　(d) economics;

　　(e) marketing;

　　(f) ethics;

　　(g) organizational behavior;

　　(h) quantitative applications in business;

　　(i) communication skills.

　　An upper division course is normally defined as a course taken at the junior or senior level and would exclude introductory courses in accounting and economics.

　　One quarter unit or hour of credit is equivalent to two-thirds of a semester unit or hour.

　　Licensure

　　In order to obtain a certificate/license, a baccalaureate degree and a minimum of 150 semester hours will be required.

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Montana.

　　TRANSCRIPTS

　　Candidates are required to completed the educational requirements at the time an initial application is filed. Candidates must submit to CPA Examination Services an official transcript from each institution at which original credit toward the educational requirement has been earned.

　　Candidates who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by the Foreign Academic Credentials Service Inc. (FACS). No other foreign evaluation services will be accepted. Candidates should obtain forms directly from FACS at www.facsusa.com.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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