Missouri CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours with a concentration or major in accounting including:

  • 60 semester (90 quarter) hours of accounting and other related courses
  • 33 semester (50 quarter) hours of accounting with at least one course in auditing
  • 18 semester (27 quarter) hours must be upper-level accounting

The remaining 27 semester (40 quarter) hours must be in accounting or other areas of business administration such as business law, statistics, economics, finance, marketing, management, information technology and business communications.

Minimum experience requirement
One year of accounting experience consisting of full-time employment that is no less than one year and no fewer than 2,000 hours, OR in the case of part-time employment, experience that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services. Acceptable experience may include employment in industry, government, academia or public practice.

Residency requirement
The individual maintains a permanent place of residence in Missouri and actually resides in Missouri.

The individual is a full-time student at an accredited college or university in this state.

The individual, who is a graduate from a Missouri college or university, and at the time of graduation had a Missouri address, shall be considered a resident of this state for six months from the date of graduation.

The individual is regularly employed full-time in this state.

The individual is a permanent resident of Missouri and is serving on active duty in the armed services, or the individual is a permanent resident of Missouri and is the spouse of an individual serving on active duty in the armed services.

To satisfy the requirements of this rule, employment in Missouri need not be in public accounting.

Ethics exam/requirement
Satisfactory completion of a written examination in professional ethics acceptable to the board shall be required for issuance of a Missouri license as a certified public accountant.

Triennially, rolling (every 3 years) 

No less than one 120 hours of continuing professional education, complying with these rules, during the three-year period preceding renewal.

A minimum of 20 hours is required in each calendar year.

A minimum of six hours of the required 120 hours in a three-year period preceding renewal shall be in the area of ethics.

Other requirements
Must be of good moral character.


Education, experience, degree, residency, ethics


CPE, renewals

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