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Montana CPA License Reinstatement: What a Lapsed License Costs

If your Montana CPA license has already lapsed

See how we verify every figure on this site.

Verified 2026-11-01
Reinstatement Fee

No codified dollar figure exists for a stand-alone reinstatement fee. ARM 24.201.2161 (Reinstatement) requires only that you satisfy the standard CPE requirement in ARM 24.201.2106 for the three years before applying and submit supporting documentation -- no fee amount appears anywhere in the section. The closest confirmed figure is the late-renewal penalty, codified in ARM 24.101.403(2) at 100% of the renewal fee: on the $125 active renewal fee, that's a $125 penalty for a total of roughly $250. That's a late-fee formula, not a flat reinstatement fee.

Catch-Up CPE Required
  • 120 CPE hours No extra CPE beyond the standard requirement -- reinstatement (ARM 24.201.2161) requires only the standard 120-hour/3-year CPE requirement (including its 2-hour ethics subset) already used for ordinary renewal, not an added penalty.
  • 2 ethics hours, within that total.
Source of record (official records, not codified rule text) Montana Board of Accountancy License Reactivation page (boards.bsd.dli.mt.gov), current Board guidance; Mont. Admin. R. 24.201.2161 (Reinstatement) and 24.101.403 (Fees), both confirmed by direct reading of the full rule text via Cornell's mirror of the Administrative Rules of Montana (rules.mt.gov serves no per-section rule text); cf. ARM 24.201.2106 (CPE Requirement) and 24.101.413 (Renewal Dates and Requirements), confirmed on the Board's own pages. see the records →

What triggers lapsed status: Permits and firm registrations must be renewed annually by December 31; missing that date adds a 100% late fee and, per general licensing rules, lapses the license. Returning to active status requires filing a License Reactivation Application and documenting the standard CPE requirement for the 3 years preceding the application.

Last verified: November 1, 2026 · checked against the regulator's own official records rather than codified statute or administrative rule text — see the citation above for exactly what we checked and why; we say so instead of presenting it as primary law (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.