SB166 • 2025

Revising certified public accountant education requirements

Education

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Greg Hertz
Last action: 2025-05-05
Official status: Chapter Number Assigned
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Revising certified public accountant education requirements

What This Bill Does

Revising certified public accountant education requirements

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1

COMMITTEE

Plain English: Amendment - 1st Reading/2nd House-blue - Requested by: Greg Hertz - (H) Business and Labor - 2025 69th Legislature 2025 Drafter: Matthew Weaver, SB0166.001.001 - 1 - Authorized Print Version – SB 166 1 SENATE BILL NO.

Amendment - 1st Reading/2nd House-blue - Requested by: Greg Hertz - (H) Business and Labor - 2025 69th Legislature 2025 Drafter: Matthew Weaver, SB0166.001.001 - 1 - Authorized Print Version – SB 166 1 SENATE BILL NO.
166 2 INTRODUCED BY G.
HERTZ 3 4 A BILL FOR AN ACT ENTITLED: “AN ACT REVISING CERTIFIED PUBLIC ACCOUNTANT EDUCATION 5 REQUIREMENTS; PROVIDING RULEMAKING AUTHORITY; AND AMENDING SECTION 37-50-305, MCA; 6 AND PROVIDING A DELAYED EFFECTIVE DATE.” 7 8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: 9 10Section 1.
Section 37-50-305, MCA, is amended to read: 11 "37-50-305.

Bill History

2025-05-05 SENATE
Chapter Number Assigned
2025-05-01 SENATE
(S) Signed by Governor
2025-04-22 SENATE
(S) Transmitted to Governor
2025-04-18 HOUSE
(H) Signed by Speaker
2025-04-13 SENATE
(S) Signed by President
2025-04-05 SENATE
(S) Returned from Enrolling
2025-04-04 SENATE
(S) Scheduled for 3rd Reading
2025-04-04 SENATE
(S) 3rd Reading Passed as Amended by House
2025-04-04 SENATE
(S) Sent to Enrolling
2025-04-03 SENATE
(S) Scheduled for 2nd Reading
2025-04-03 SENATE
(S) 2nd Reading House Amendments Concurred
2025-03-28 HOUSE
(H) Scheduled for 3rd Reading
2025-03-28 HOUSE
(H) 3rd Reading Concurred
2025-03-28 HOUSE
(H) Returned to Senate with Amendments
2025-03-27 HOUSE
(H) Scheduled for 2nd Reading
2025-03-27 HOUSE
(H) 2nd Reading Concurred
2025-03-20 HOUSE
(H) Committee Report--Bill Concurred as Amended
2025-03-19 HOUSE
(H) Committee Executive Action--Bill Concurred as Amended
2025-03-06 HOUSE
(H) Hearing
2025-02-19 HOUSE
(H) Referred to Committee
2025-02-19 HOUSE
(H) First Reading
2025-02-18 SENATE
(S) 3rd Reading Passed
2025-02-18 SENATE
(S) Transmitted to House
2025-02-15 SENATE
(S) 2nd Reading Passed
2025-02-11 SENATE
(S) Committee Report--Bill Passed
2025-01-29 SENATE
(S) Committee Executive Action--Bill Passed
2025-01-21 SENATE
(S) Referred to Committee
2025-01-21 SENATE
(S) Hearing
2025-01-20 SENATE
(S) First Reading
2025-01-17 HOUSE
(LC) Draft Ready for Delivery
2025-01-17 HOUSE
(LC) Draft Delivered to Requester
2025-01-17 SENATE
(S) Introduced
2025-01-16 HOUSE
(LC) Draft Taken Off Hold
2025-01-16 HOUSE
(LC) Draft in Legal Review
2025-01-16 HOUSE
(LC) Draft Taken Off Hold
2025-01-16 HOUSE
(LC) Draft in Edit
2025-01-16 HOUSE
(LC) Draft in Input/Proofing
2025-01-16 HOUSE
(LC) Draft in Final Drafter Review
2025-01-16 HOUSE
(LC) Draft in Assembly
2024-12-20 HOUSE
(LC) Draft On Hold
2024-12-10 HOUSE
(LC) Drafter Assigned

Official Summary Text

Revising certified public accountant education requirements

Current Bill Text

Read the full stored bill text

- 2025
69th Legislature 2025 SB 166
- 1 - Authorized Print Version – SB 166
ENROLLED BILL
AN ACT REVISING CERTIFIED PUBLIC ACCOUNTANT EDUCATION REQUIREMENTS; PROVIDING
RULEMAKING AUTHORITY; AMENDING SECTION 37-50-305, MCA; AND PROVIDING A DELAYED
EFFECTIVE DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 37-50-305, MCA, is amended to read:
"37-50-305. Education requirements -- definition. (1) An applicant for initial licensure as a certified
public accountant must have:
(a) graduated from an accredited college or university with a baccalaureate degree and at least
150 semester hours of credit; and
(b) met the requirements for accounting and business course credit hours specified by board rule.
(2) (a) A licensee shall obtain continuing education credits as provided by board and department
rule.
(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.
(3)(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."
Section 2. Effective date. [This act] is effective January 1, 2026.
- END -
I hereby certify that the within bill,
SB 166, originated in the Senate.
___________________________________________
Secretary of the Senate
___________________________________________
President of the Senate
Signed this _______________________________day
of____________________________________, 2025.
___________________________________________
Speaker of the House
Signed this _______________________________day
of____________________________________, 2025.
SENATE BILL NO. 166
INTRODUCED BY G. HERTZ
AN ACT REVISING CERTIFIED PUBLIC ACCOUNTANT EDUCATION REQUIREMENTS; PROVIDING
RULEMAKING AUTHORITY; AMENDING SECTION 37-50-305, MCA; AND PROVIDING A DELAYED
EFFECTIVE DATE.