SB 166 Montana Senate · 2025 Regular Session

Revising certified public accountant education requirements

SB 166 revises the education requirements for certified public accountants (CPAs) in Montana. For initial licensure, applicants must hold a baccalaureate degree with a minimum of 150 semester hours of credit and meet specific accounting and business course credit hour requirements. The bill grants rulemaking authority to the relevant board to define these specific course credit requirements for initial licensure and continuing education for current licensees. These revised requirements are scheduled to become effective on January 1, 2026.

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

Senate Passage

Apr 2025

House Passage

Apr 2025

Signed into Law

May 2025

Introduced Jan 17, 2025 Signed May 5, 2025

Maddy AI version diff · 5 comparisons

What changed between versions

SB0166_2(11).pdf → SB0166_X.pdf · 3 edits

MINOR

This bill amends Montana's Certified Public Accountant education requirements and adds an enrolled bill certification section. The primary substantive change is renumbering a subsection regarding initial licensure definitions and adding an enrolled bill certification section at the beginning of the document, which is a procedural addition indicating the bill has passed both legislative chambers.

Scope change

No substantive change to the bill's scope or applicability; changes are primarily formatting and procedural additions.

TECHNICAL

Renumbered subsection (3) to (3)(3) regarding the definition of initial licensure for CPAs.

Added an enrolled bill certification section at the beginning of the document, indicating the bill has been signed by the Secretary of the Senate, President of the Senate, and Speaker of the House.

Changed bill title formatting from 'SB0166.2' to 'SB 166' and adjusted introductory text formatting.

Floor votes · Senate Apr 4, 2025 · House Mar 28, 2025

How they voted

48–1

Passed · 1 other

Total votes 50

Apr 4, 2025

D Democratic18

18 Yea

100% Yea

R Republican32

30 Yea 1 Nay 1

93% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 1, 2025

Signed into law

(S) Signed by Governor

upper

Apr 18, 2025

Lower · Passed

(H) Signed by Speaker

lower

Apr 13, 2025

Upper · Passed

(S) Signed by President

upper

Apr 4, 2025

Senate · Passed

Senate Vote: pass (48-1-1)

senate

Mar 28, 2025

House · Passed

House Vote: pass (99-0-1)

house

Mar 28, 2025

Introduced

(H) Returned to Senate with Amendments

lower

Mar 20, 2025

Lower · Passed

(H) Committee Report - (H) Business and Labor

lower

Mar 19, 2025

Lower · Passed

(H) Committee Executive Action - (H) Business and Labor

lower

Feb 19, 2025

Committee

(H) Referred to Committee - (H) Business and Labor

lower

Feb 11, 2025

Upper · Passed

(S) Committee Report - (S) Business, Labor and Economic Affairs

upper

Jan 29, 2025

Upper · Passed

(S) Committee Executive Action - (S) Business, Labor and Economic Affairs

upper

Jan 21, 2025

Committee

(S) Referred to Committee - (S) Business, Labor and Economic Affairs

upper

Jan 17, 2025

Introduced

(S) Introduced

upper

1 primary · 0 co-sponsors