Student Resources
What's in it for you
10-15%
higher salary than regular accountants
Becoming a CPA is an investment. CPAs have the potential to boost their earnings by $1 million of their lifetime compared to a non-CPA in the same position.
22% growth
in employment
According to the Bureau of Labor Statistics, the employment for people with a CPA license is projected to grow by 22% between now and 2028.
1.3m
and growing
When you earn your CPA you become a member of a an exclusive worldwide community of over a million strong.
Becoming certified is a lot like getting a law license. It’s proof that you've mastered the vital elements of your profession through years of academic and technical training. As a CPA, you’ll also have access to jobs with higher authority and responsibility — and you’ll enjoy greater career stability. Best of all, being a CPA allows you to do meaningful work with highly motivated and multi-talented people. CPAs get to pick from highly-specialized job functions, ranging from auditing to information technology. You can pursue jobs that will let you travel internationally — or find opportunities to give back through work for non-profit organizations.
Source: thiswaytocpa.com
While CPA Exam testing in 2024 was set into specific windows with long wait times until the score release dates, 2025 brings some welcome changes for CPA candidates including continuous testing for Core sections.
2025 CPA Exam testing - Core sections
The Core sections of the CPA Exam (FAR, AUD, and REG) will be available with continuous testing in 2025, so you will have significantly more freedom in when you can schedule your exam. Also, the continuous testing model allows you to pace your exam preparation and completion according to your personal and professional commitments. Even better, with continuous testing, you'll receive your results faster as the 2025 CPA Exam score release dates are based on when the AICPA receives your exam data file.
If the AICPA receives your exam data file by: | Your target release date is: |
|---|---|
| January 23 | February 7 |
| February 14 | February 25 |
| March 9 | March 18 |
| March 31 | April 9 |
| April 23 | May 8 |
| May 16 | May 28 |
| June 8 | June 17 |
| June 30 | July 10 |
| July 23 | August 7 |
| August 15 | August 26 |
| September 7 | September 16 |
| September 30 | October 9 |
| October 23 | November 7 |
| November 15 | November 25 |
| December 8 | December 16 |
| December 31 | January 13 |
2025 CPA Exam testing - Disciplines
Testing and score release for the Discipline sections (BAR, ISC, and TCP) of the 2025 CPA Exam will be similar to 2024, in that they will only be available during specific windows. However, the time between taking the exam and receiving your CPA Exam score will be much shorter than the release dates in 2024.
Discipline testing dates | Target score release dates |
|---|---|
| January 1 - 31 | March 14 |
| April 1 - 30 | May 16 |
| June 1 - 30 | July 17 |
| July 1 - 31 | September 11 |
| October 1 - 31 | December 16 |
Because of the specific testing windows in 2025 for Disciplines, it's important to be strategic when choosing the order to take the CPA Exam. Understanding and planning your exam dates will help you create a more effective study schedule as well as plan for personal plans and your licensing timeline.
More information here: Find out when you’ll get your CPA Exam score (AICPA)
Your journey to the CPA license will be a challenging, yet rewarding, experience. We want to ensure you have the information and resources to help you achieve your goal. There are many steps to the process, but your journey begins with learning the basics.
There are essentially three components to earning the CPA license: Education, Examination, and Experience. There is also a final Ethics exam component depending upon the jurisdiction where you want to be licensed.
The AICPA’s CPA Exam Booklet and National Association of State Board of Accountancy’s (NASBA) Candidate Bulletin can provide you with valuable information to help you along your CPA journey. You’ll also find support and other resources through This Way to CPA, a LinkedIn CPA Exam Candidate Group, or by joining the AICPA as an Exam Candidate Affiliate Member.
So, what are the basic steps to earning the CPA license?
Determine your eligibility
By visiting the NASBA website, you can learn whether you meet the education requirements needed to take the CPA Exam. Most candidates can take an Exam section with only 120 college credits, but you should verify with the Montana Board of Public Accountants.
Submit your application
Once you’ve determined your eligibility, it’s time to apply. Complete the application through NASBA’s CPA Central portal and submit the required documentation for verification. Once verified, you’ll receive your Notice to Schedule (NTS), which is valid for six months and allows you to schedule your CPA Exam section.
Schedule your CPA Exam section
After deciding when you want to take your CPA Exam section, use your NTS to schedule your test day through Prometric. U.S. candidates can test anywhere in the world where the CPA Exam is administered.
Study for the CPA Exam
Each section of the CPA Exam is a rigorous assessment of the minimum technical knowledge and skills required for initial licensure. You’ll take one section at a time so make sure to use all the resources and tools available to you, including the CPA Exam Blueprints and the CPA Exam Sample Tests.
Taking the CPA Exam
You’ll have 18 months to pass all four CPA Exam sections with a minimum score of 75. The CPA Exam is administered continuously throughout the year, so this gives you the flexibility to test when it’s most convenient for you. Once you’ve passed three core exams (AUD, FAR and REG) and one discipline exam of your choosing (either BAR, ISC or TCP), the state of Montana requires a separate Ethics examination before applying for your license.
Apply for your license
When applying for your license, verify that you have the required college credit hours. Generally, you must have 150 with a concentration in accounting. This includes 30 hours in accounting subjects and 24 hours in business administration subjects. A minimum of 15 hours must be at the upper-division or graduate level.
As for experience, all candidates for licensure must have a minimum of one year of experience (approximately 2,000 hours) verified by a licensed CPA. Your experience should include work in accounting, attestation, auditing, or taxation.
Source: AICPA.org
This digital CPA Exam Booklet provides valuable information to students in a new interactive format which highlights:
• The benefits of pursuing a career as a CPA
• Who’s who in the CPA licensure process
• Eligibility, applying for, and scheduling the CPA Exam
• The upcoming changes in 2024 for CPA Evolution
• Helpful links to CPA Exam Blueprints, the sample test, and other resources
To become a CPA in Montana, you must complete 150 college credits, including a bachelor’s degree with at least 24 credits in accounting and 24 in business. You can sit for the CPA exam with 48 credits, but most applicants pursue a master’s degree. Additionally, you need 2,000 hours of work experience in accounting or auditing. Once you pass the exam and meet the experience requirements, you can apply for licensure through the Montana Board of Public Accountants. See below section.
For more details, visit Accounting.com.
Becoming a licensed CPA in Montana involves meeting education, experience, and exam requirements set by the Montana Board of Public Accountants. Applicants must earn a Bachelor's degree with specific accounting coursework, pass the Uniform CPA Examination, and complete a required amount of experience under a licensed CPA. Once all requirements are met, you can apply for licensure through the Board. For more details on eligibility and the application process, visit the Montana Board of Public Accountants website.
Licensing Requirements and Application Checklist
Application Requirements: Montana Board of Public Accountants
Accountants and Auditors are key to managing financial records, ensuring accuracy and compliance with regulations. They prepare, analyze, and verify financial statements, working across industries including government, corporations, and nonprofits. Most accountants hold a bachelor's degree in accounting or a related field, and many earn certifications such as the CPA designation. With strong job prospects, the demand for skilled accountants is expected to grow. For more details, including educational requirements and career outlook, visit the Bureau of Labor Statistics’ website here.
How did others (every other student on the planet) do on the exam?
Below are pass rates for calendar year 2024:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.63% | 46.58% | 47.80% | 43.53% | |
| FAR | 41.92% | 40.58% | 39.82% | 40.59% | |
| REG | 63.42% | 63.45% | 62.97% | 63.26% | |
| BAR | 42.94% | 40.26% | 40.11% | 40.59% | |
| ISC | 50.93% | 57.93% | 61.88% | 59.14% | |
| TCP | 82.36% | 75.67% | 72.91% | 75.42% |
Below are pass rates for calendar year 2023:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative | 2022 |
| AUD | 47.01% | 48.24% | 45.64% | 46.41% | 46.75% | 47.90% |
| BEC | 56.98% | 59.16% | 54.90% | 38.17% | 47.44% | 59.85% |
| FAR | 41.82% | 42.78% | 44.08% | 39.36% | 42.12% | 43.76% |
| REG | 58.63% | 59.71% | 59.13% | 54.68% | 59.19% | 57.82% |
For those looking for an affordable and convenient way to earn the remaining credits to meet the 150 credit hour requirement, we suggest utilizing Montana Society of CPAs partner CPACredits.com. They offer a free transcript evaluation service, which will allow you to determine what courses you still need to meet the Montana state board requirements. Their advisors will meet with you to provide suggestions and guidance.
Additionally, students seeking additional credit hours can take the courses that they provide via their regionally accredited university partners. They provide a wide variety of both self-paced and semester based discounted courses: accounting, business, elective and graduate level courses.
Check it out here: https://hubs.la/Q02kSk_s0
updated 2/2025
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