Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Missouri State Board of Accountancy licenses CPAs in Missouri. Its rules and forms are the authority for everything on this page.
Missouri CPAs complete at least 40 CPE hours in each calendar year (January 1 to December 31), including 2 hours of ethics (20 CSR 2010-4.010).
Sources: sos.mo.gov/cmsimages/adrules/csr/current/20csr/20c2010-4.pdf, pr.mo.gov/boards/accountancy/Grace%20Period%20Clarification.pdf, revisor.mo.gov/main/OneSection.aspx?section=326.271, nasbaregistry.org/cpe-requirements/missouri, nasba.org/wp-content/uploads/2024/06/2024_MO_Newsletter_Summer_Final.pdf
Missouri CPA licenses renew every two years, by September 30. Each licensee is on either the odd-year or the even-year renewal cycle, and renewal requires attesting to CPE compliance.
Sources: nasba.org/wp-content/uploads/2024/06/2024_MO_Newsletter_Summer_Final.pdf, nasba.org/wp-content/uploads/2023/06/2023_MO_Newsletter_June_Final.pdf, nasbaregistry.org/cpe-requirements/missouri
SB 1233, signed by Governor Kehoe in 2026, added a Missouri licensure pathway effective August 28, 2026: a bachelor's degree with an accounting concentration, two years of experience and the CPA exam. The post-baccalaureate degree and bachelor's-plus-30-semester-hours pathways with one year of experience remain.
Sources: revisor.mo.gov/main/OneSection.aspx?section=326.280, senate.mo.gov/26info/pdf-bill/tat/SB1233.pdf, pr.mo.gov/boards/accountancy/New%20Licensure%20Pathway.pdf, nasba.org/exams/cpaexam/missouri, mocpa.org/new-pathway, accountingtoday.com/news/missouri-signs-cpa-pathway-bills-into-law
Missouri CPAs complete at least 40 CPE hours in each calendar year (January 1 to December 31), including 2 hours of ethics (20 CSR 2010-4.010). Two of the 40 annual hours must be in ethics (20 CSR 2010-4.010). Licensees in good standing have a grace period from January 1 to March 1 to make up a shortage for the prior year. The grace-period form goes to the Board only if the licensee is selected for audit; otherwise the licensee keeps it with their records. The annual requirement applies to licensees who hold a license for an entire calendar year. A nonresident can meet the requirement by meeting the CPE rules of the principal office state or state of residence.
Renewal applicants enter the CPE hours for each calendar year in the renewal period, for example 2022 and 2023 hours at a 2024 renewal. The Board can audit reported CPE. A licensee in good standing whose hours are disallowed has 30 days from the Board's notice to cure the shortage (20 CSR 2010-4.031).
Missouri CPA licenses renew every two years, by September 30. Each licensee is on either the odd-year or the even-year renewal cycle, and renewal requires attesting to CPE compliance. Biennial, with each licensee on an odd-year or even-year cycle. September 30 of the licensee's renewal year; the online portal opens the first week of July. A license not renewed by September 30 is expired, and a late paper renewal is possible through December 31. From January 1 the licensee must apply for reinstatement, pay the fees and show 40 hours of CPE.
To sit (initial applications from September 23, 2026): a bachelor's or post-baccalaureate degree, 24 semester hours of accounting beyond introductory financial and managerial courses (including financial accounting, auditing, taxation and managerial or cost accounting), and 24 semester hours of business courses. No more than 9 of the 48 hours may come from internships or independent study. RSMo 326.280 no longer sets a 150-hour total. Licensure needs one of: a bachelor's degree with an accounting concentration; a bachelor's degree plus 30 additional semester hours with an accounting concentration; or a post-baccalaureate degree with an accounting concentration.
Two years of experience with the bachelor's pathway. One year with the bachelor's-plus-30-hours or post-baccalaureate pathway. Experience must be verified by a licensee and can include accounting, attest, compilation, management advisory, financial advisory, tax or consulting work (RSMo 326.280).
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