Missouri CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Missouri requires 40 hours of continuing professional education per calendar year, with 2 hours devoted to ethics. While license renewal is biennial (September 30 of odd-numbered years), CPE must be completed annually. The Board accepts courses from NASBA National Registry sponsors, and 100% of CPE may be taken as self-study.
New licensees applying for their initial permit are exempt from CPE. Non-resident CPAs meeting their home state's requirements also satisfy Missouri's mandate, provided that state has CPE requirements in place. Governmental auditors performing limited GAGAS work (under 20% of time annually) are exempt from the standard requirement but must complete 24 hours in government-related subjects every two years.
Missouri does not allow carry-over of excess hours, but a 60-day grace period from January 1 to March 1 lets CPAs in good standing cure prior-year shortages through a written board application. If the Board disallows hours in an audit, a 30-day cure period allows the CPA to obtain qualifying replacement CPE. Nano learning is accepted in one-fifth credit hour increments.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 2 | Every renewal | 2 hours per annual reporting period, included in the 40-hour requirement. |
Renewal Pathways
Exemptions
- New Licensee (Initial Permit) — Applicants applying for their initial permit to practice in Missouri are not required to complete CPE to receive their initial permits.
- Non-Resident CPA — Non-residents meeting CPE requirements in their principal office state or residence state satisfy Missouri requirements, if that state has requirements.
- Governmental Auditors (Limited GAGAS) — Governmental auditors performing limited GAGAS work (under 20% of time annually) are exempt from the 80-hour requirement but must complete 24 hours in government-related subjects every two years.Must complete 24 hours in government-related subjects every two years
How You Can Complete Your CE
Provider Requirements
Missouri accepts CPE from NASBA National Registry sponsors.
Tips for Missouri CPAs
- CPE is required every year even though license renewal is biennial — do not wait until renewal year to complete your hours.
- The 60-day grace period (through March 1) is a safety net, not a deadline extension — plan to finish by December 31.
- Missouri allows 100% self-study, giving maximum flexibility for online learners.
- Non-residents can satisfy Missouri requirements through their home state's CPE, but only if that state has requirements.