To become a CPA in Missouri, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 150 semester hours including 30 hours in accounting and 30 hours in business – Missouri has not yet enacted alternative pathway legislation, so the 150-hour requirement remains the only route to licensure
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window; note that Missouri’s exam application requires both notarisation and a 2×2 photograph
- Experience: 2,000 hours of qualifying experience over a minimum of 1 year (up to 3 years for part-time)
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score before applying for your license
- International candidates: No residency requirement; no SSN required to sit for the exam; SSN required for licensure; NIES evaluation required for foreign credentials
- Licensure and CPE: Apply for your license via Missouri’s MOPRO portal, then renew biennially (October to September cycle) with 40 hours of CPE per calendar year
Missouri’s exam application requires notarisation and a 2×2 photograph. Per Board rule 20 CSR 2010-2.130, every initial exam application submitted to CPAES must include a completed and notarised application form and one recent passport-type photograph.
Both must be in order before the application is considered complete – missing either will delay your Notice to Schedule.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Missouri CPA requirements: quick summary
| CPA requirement | Missouri |
|---|---|
| Hours to sit for exam | 120 semester hours (24 accounting, 24 business) |
| Hours to license | 150 semester hours (30 accounting, 30 business) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2,000 hours, minimum 1 year |
| Ethics requirement | AICPA Professional Ethics exam, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 40 hours per calendar year, 2 hours ethics |
| Tier system | One-tier |
| International candidates | No residency required; no SSN for exam; SSN required for licensure |
Missouri’s CPE year runs January to December, with a grace period from 1 January to 1 March each year.
If you fall short of the required 40 hours in a calendar year, you can complete the missing hours during the grace period and apply them to the preceding year’s requirement – but only if you are in good standing and those hours cannot then be counted toward the current year’s total.
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What are the CPA education requirements in Missouri?
Missouri uses different education thresholds for sitting the exam and obtaining a license, with both sets of requirements tied to specific course content rather than just total hours.
Requirements to sit for the exam
Candidates must have completed at least 120 semester hours of general college education including a minimum of 24 semester hours in accounting and 24 semester hours in business. Of the combined 48 hours in accounting and business, no more than 9 semester hours may come from formal supervised internships or independent study.
Education requirements must be met no later than 60 days after taking the first exam section – candidates who are close to completing their coursework can apply with a Certificate of Enrollment signed by a college official.
Accounting courses that satisfy the requirement include areas such as:
- Accounting information systems
- Attestation engagements and financial statement auditing
- Data analytics and digital acumen in an accounting context
- Financial accounting and reporting (business and government/not-for-profit)
- Fraud examination, internal controls, and risk assessment
- Managerial or cost accounting, taxation, and tax research
Business courses that satisfy the requirement include business communications, business law, data analytics, economics, ethics, finance, information systems or technology, management, marketing, quantitative methods, and statistics, among other Board-approved areas.
Commercial CPA review courses are not acceptable toward the education requirement. CLEP credits count toward the 120-hour total but not toward the accounting or business hour requirements. Community college credits are acceptable, as are online and correspondence courses where credit is awarded by a regionally accredited institution.
Requirements to obtain a license
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s or graduate degree from an accredited institution |
| Total credit hours | 150 semester hours |
| Accounting hours | 30 semester hours minimum |
| Business hours | 30 semester hours minimum |
| Additional hours beyond 120 | Must include at least 6 hours in accounting and 6 hours in business |
| Internship/independent study cap | Maximum 9 semester hours of the 150 total |
If you were found eligible to sit on fewer than 150 hours, you must submit an Academic Credential Evaluation (ACE) application through NASBA Licensing Services before applying for a Missouri license. Missouri has not enacted alternative pathway legislation as of June 2026, so the 150-hour requirement is the only active licensure route.
For a full breakdown of total CPA costs including study materials and license fees, see our CPA exam cost guide. If you are researching CPA review courses ahead of sitting, our guide covers all major providers.
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What are the CPA exam requirements in Missouri?
Missouri’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal.
Per Board rule 20 CSR 2010-2.130, each initial exam application must include a completed and notarised application form, a 2×2 passport-type photograph taken recently, and official transcripts submitted directly from each institution attended. Applications with missing items are considered incomplete.
| Detail | Missouri |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $100.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,570.36 ($368.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required to sit | No |
Missouri’s exam application fee of $100 per section is slightly higher than the $96 standard used by most NASBA-administered states. Only one exam section application may be submitted per application, though multiple applications can be submitted simultaneously. Apply only when you are ready to sit within the next six months – fees are non-refundable.
The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75 for each section. The 30-month rolling window begins on the score release date for the first section passed.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Missouri?
| Detail | Missouri |
|---|---|
| Experience required | 2,000 hours |
| Full-time | Minimum 1 year, minimum 2,000 hours |
| Part-time | Minimum 1 year, maximum 3 years, minimum 2,000 hours |
| Acceptable settings | Industry, government, academia, or public practice |
| Verifying licensee | Any CPA licensed in any US state |
| Verification form | Submitted by the endorsing CPA on a Board-provided form |
Experience must be verified by a licensee from any US state – not restricted to a Missouri-licensed CPA. The verifying CPA completes and returns the experience section of the application form to the applicant, who submits it to the Board. The Board may inspect experience documentation and can require candidates to appear before the Board to supplement their evidence.
Candidates who intend to supervise attest services or sign attestation reports on behalf of a CPA firm should note that an additional year of experience – also consisting of at least 2,000 hours specifically including attest work – is required under 20 CSR 2010-2.061(5). This attest experience must be in a CPA firm or as a government auditor applying generally accepted auditing standards.
License fees
| Fee | Amount |
|---|---|
| CPA License Fee (initial) | $90.00 |
| CPA License Fee (biennial renewal) | $80.00 |
| CPA Inactive License Fee (initial) | $50.00 |
| CPA Inactive License Fee (biennial renewal) | $50.00 |
| Reciprocity fee | $165.00 |
| Reinstatement of License Fee | $200.00 |
| Delinquent fee | $50.00 per month or portion thereof |
What are the CPA ethics requirements in Missouri?
Missouri requires the AICPA Professional Ethics exam as a pre-licensure requirement, confirmed in Board rule 20 CSR 2010-2.061(8).
| Detail | Missouri |
|---|---|
| Exam required | AICPA Professional Ethics: Comprehensive Course for CPAs |
| Format | Open-book, self-study correspondence course |
| Minimum passing score | 90% |
| Timing | Must be completed before license application |
| Submission | Verification of 90% score submitted to Missouri Board |
If more than five years have passed since you completed all four CPA Exam sections and you are only now applying for your initial license, you must also provide documentation of 40 CPE hours (including 2 ethics hours) completed in the 12 months before your license application.
What are the CPA requirements for international candidates in Missouri?
| Detail | Missouri |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required for exam | No |
| SSN required for licensure | Yes |
| Foreign credential evaluation (exam) | NASBA International Evaluation Services (NIES) only |
Missouri does not require US citizenship or state residency at any stage. No SSN is required to sit for the CPA Exam, but a Social Security Number is required when applying for a Missouri CPA license.
For candidates with education completed outside the United States, NASBA International Evaluation Services (NIES) must evaluate your credentials before applying for the exam. The evaluation must be submitted directly from NIES to CPAES and must include a course-by-course listing and credit analysis. Photocopies are not accepted.
Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and does not count toward the academic credit hour requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Missouri?
| CPE requirement | Detail |
|---|---|
| Annual hours required | 40 hours per calendar year (January to December) |
| Ethics minimum | 2 hours per year |
| Grace period | 1 January to 1 March; prior-year shortfall only; each hour used once |
| CPE providers (easy approval) | AICPA, state CPA societies, NASBA National Registry sponsors |
| Non-approved providers | Additional documentation required for Board review |
| CPE audit | Percentage of licensees selected at random annually |
| CPE records | Upload to NASBA CPE Audit Services (cpeauditservice.nasba.org) if audited |
| License renewal cycle | Biennial; begins October 1, expires September 30 |
| Renewal window | July 1 to September 30 |
| Biennial renewal fee | $80.00 |
| Late renewal | October 1 to December 31 of renewal year |
| Lapse date | January 1 following the renewal year |
Missouri’s 40-hour annual requirement means CPE must be tracked and met each calendar year – there is no averaging across the biennial license cycle. The January to March grace period allows licensees in good standing to fill a prior-year shortfall with hours earned in the new year, but those hours cannot then count toward the current year’s total.
Newly licensed CPAs should note that while the license cycle is biennial (October to September), the CPE obligation is annual. NASBA’s CPE Audit Services portal is available to all Missouri CPAs year-round – not just those selected for audit – as a way to track and maintain compliance records ahead of time.
FAQs
Not currently. Missouri has not enacted alternative pathway legislation, so 150 semester hours with a bachelor’s degree remains the only route to licensure. The 150 hours must include at least 30 in accounting and 30 in business.
Candidates can sit for the exam at 120 hours, but the additional 30 hours must be completed before a license can be issued. Check the Missouri State Board of Accountancy for any updates to this requirement.
Most candidates take 5 to 7 years in total: 4 to 5 years to complete a bachelor’s degree and reach 150 hours (often via a master’s or fifth-year programme), 6 to 18 months to pass all four exam sections within the 30-month window, and at least 1 year to accumulate 2,000 hours of qualifying experience.
The AICPA ethics exam adds a short preparation period before the license application. Candidates planning to supervise attest services should budget an additional year of attest-focused experience on top of the standard requirement.
Yes – Missouri offers reciprocal licensure via several routes. The most common is applying after holding a valid license in another state for at least one year, which simplifies the process considerably. Candidates without one year of out-of-state licensure can still apply, but the Board must validate education, experience, and exam completion directly.
A third route – the Reciprocity 4/10 method – applies in limited circumstances. CPAs relocating to Missouri to practice public accounting have a 60-day window to apply. Use the NASBA Mobility Tool to verify practice privileges before applying.
Missouri CPA salaries are competitive for the Midwest, with Kansas City and St Louis offering the strongest compensation driven by financial services, healthcare, and professional services employers.
While overall figures sit below coastal markets, Missouri’s lower cost of living makes the effective compensation competitive in real terms. For detailed benchmarks by experience level, sector, and metro area, see our CPA salary guide.
No. Missouri does not require US citizenship or state residency. No SSN is required to sit for the CPA Exam, though one is needed for the license application itself. International candidates must have foreign credentials evaluated by NIES before applying for the exam.
Yes, in most cases. Missouri is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Missouri CPA in good standing can generally practice in other states without a separate license, provided Missouri remains their principal place of business. Always verify specific state requirements using the NASBA Mobility Tool before providing services in another jurisdiction.
For the most current requirements and application forms, visit the Missouri State Board of Accountancy.
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