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. This page serves as a resource for CPA requirements in Missouri and is current as of July 2021. Always consult with Missouri's Board of Accountancy for the most current information.
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
All CPA Exam candidates in Missouri must have a bachelor’s degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the CPA Exam requirements in Missouri, candidates are required to complete 150 semester hours of 225 quarter hours in various course subjects, 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 including:
- Business law
- Information technology
- Business communications.
Missouri CPA license requirements
In order to earn a certified public accountant license in Missouri, applicants must meet the following requirements:
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.
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.
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.