Missouri CPA requirements

Wondering how to become a CPA in Missouri? Your first step should always be to check the Missouri CPA requirements, because the Missouri Board of Accountancy will ultimately license you. 

CPA Exam requirements in Missouri

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Missouri, including: 

  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.

Minimum education requirements

To sit for the CPA Exam in Missouri, you'll need at least 120 semester hours (180 quarter hours) of post-secondary education from an accredited college or university. Of those hours, you'll need a minimum of 24 semester hours (36 quarter hours) in accounting courses and 24 semester hours (36 quarter hours) of general business courses. 

Only nine semester hours (13.5 quarter hours) of the 48 hours of accounting and business may be from formal, supervised internships or independent study in accounting and business topics. 

Missouri CPA license requirements

In order to earn a certified public accountant license in Missouri, applicants must have at least a bachelor's degree from an accredited university and complete 150 semester hours (225 quarter hours). Of the 150 hours (225 quarter hours), candidates must have six additional semester hours (nine quarter hours) in accounting and six additional semester hours (nine quarter hours) in general business courses for a total of 30 semester hours (45 quarter hours) in both areas.  

Minimum Missouri CPA experience requirements

  • One year of accounting experience consisting of full-time employment that is no less than one year and no fewer than 2,000 hours.
  • In the case of part-time employment, Missouri accepts 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

All CPA candidates in Missouri must meet one of the following residency requirements: 

  • 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.

Missouri CPA license renewals

Missouri CPAs must renew their license every three years. The cycle occurs October 1 - September 30 triennially. 

Missouri CPA CPE requirements

Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. The three calendar years are referred to as the "reporting period." All CPAs must complete no less than 120 hours of CPE credits that comply with Missouri Board of Accountancy rules, during the three-year period preceding renewal, including:

  • 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.

Sources:

Education, experience, degree, residency, ethics

Fees

CPE, renewals

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