Missouri CPA CPE Requirements

How to reach the regulator directly.

Missouri State Board of Accountancy
3605 Missouri Boulevard
P.O. Box 613
Jefferson City, MO 65102-0613

Tel: (573) 751-0012
Fax: (573) 751-0890

Email: mosba@pr.mo.gov

The regulator's own published rules and related resources.

Missouri State Board of Accountancy

The total continuing education hours required.

Effective for annual periods beginning January 1, 2020: 40 hours.

Effective for triennial periods ending December 31, 2019 and earlier: 120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

The following requirements of continuing professional education (CPE) apply to all applicants and active individual licensees who hold a license for an entire calendar year.

Beginning January 1, 2020: A licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.

An applicant seeking renewal of a license shall demonstrate participation in a program of learning meeting the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by National Association of State Boards of Accountancy (NASBA) and American Institute of Certified Public Accountants (AICPA) as provided in 20 CSR 2010-4.020 (refer to "General Characteristics of Accredited Education" below), or such other standards acceptable to the board.

Prior to January 1, 2020: An applicant seeking renewal of a license shall have completed no less than one hundred twenty (120) hours of CPE, complying with these rules during the three- (3-) year period preceding renewal, ending December 31, 2019. Commencing on January 1, 2004 (and through December 31, 2019), a minimum of twenty (20) hours of CPE is required in each calendar year. (January 29, 2013: Note from CeriFi: While the minimum requirement was 20 hours each annual period, the MO Board recommends a minimum of 40 hours a year, within the rolling 3 year period.) Commencing on January 1, 2012 (and through December 31, 2019), a minimum of six (6) hours of the required one hundred twenty (120) hours of CPE in a three-(3-) year period preceding renewal shall be in the area of ethics. Commencing with CPE periods beginning on January 1, 2004 and ending December 31, 2011: A minimum of two (2) hours of the required twenty (20) hours per calendar year of CPE shall be in the area of ethics.

How the reporting cycle is structured.

Beginning January 1, 2020: Annual. Licensees must complete 40 hours each calendar year.

Prior to January 1, 2020: Triennial. The period is rolling, i.e., licensees must always have completed 120 hours over the prior three years.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

All licensees must maintain documentation demonstrating compliance in meeting their CPE requirements.

Acceptable Documentation:

1. Licensees shall demonstrate compliance in meeting their CPE requirements by maintaining and providing certificates of completion from the American Institute of Certified Public Accountants (AICPA), a state society of CPAs, or a registered National Association of State Boards of Accountancy (NASBA) CPE Program Sponsor. Program Sponsors may be verified at the NASBA website.
2. Licensees seeking credit for CPE from any non-registered NASBA program, other than the AICPA or a state society of CPAs, shall maintain and provide the following documentation:
   1. Program materials;
   2. Agenda with dates, times, and locations;
   3. Sign-in sheets/records of attendance;
   4. Number of CPE credits earned by participants;
   5. Name, contact information, and qualifications of the developer;
   6. Name, contact information, and qualifications of the reviewer;
   7. Results of program evaluations; and
   8. Other information or documentation as the board may request.

Responsibility for documenting the acceptability of the program and the validity of the credits rests with the applicant or license holder who should retain such documentation for a period of five (5) calendar years.

Effective May 30, 2021: Licensees who do not provide the board with either a completed certificate from the AICPA, a state society of CPAs, or a registered NASBA CPE program sponsor, or the documentation required for a non-registered NASBA program, will not receive CPE credit.

The renewal or reporting deadline.

February 1.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Grace Period:

Beginning January 1, 2021: Licensees in good standing will be granted a grace period through March 1 after each calendar year to cure a CPE shortage for the preceding calendar year. Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.

• January 24, 2020: Note from CeriFi: If you are approved by the MO Board for the grace period noted above, you can add an extension to your MO status report.

The board may verify the CPE reported by applicants for licensure and licensees. In cases where the board determines that the requirement is not met, the board may grant an additional period of time in which the deficiencies may be cured.

Failure to comply with CPE requirements and/or fraudulent reporting of CPE is a basis for disciplinary action.

Beginning January 1, 2021: A licensee in good standing may cure their CPE deficiencies due to a disallowance of courses or hours by the board as follows:

1. A licensee shall have thirty (30) days from the date of notice of the board’s assertion of a licensee’s failure to comply with the annual qualifying CPE requirements to obtain qualifying CPE hours; and
2. Licensees requesting to use the above cure period shall submit a written application to the board on a form provided by the board no later than thirty (30) days from the date of the board’s notice.

Reduced or prorated requirements for a first renewal.

A licensee does not need to complete CPE in their year of licensure.

Beginning May 30, 2021: If the time elapsed since the applicant has successfully completed the examination requirement exceeds five (5) years prior to application for initial licensure, the applicant must complete forty (40) hours of continuing professional education (CPE), including two (2) hours in the area of ethics during the twelve (12) months prior to making application for licensure. The applicant shall provide documentation of CPE to the board as the board may request.

Beginning January 1, 2020: Annual periods: Starting the year after licensure, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.

Prior to January 1, 2020: Triennial periods: Starting the year after licensure, the licensee needs to complete a minimum of 20 credit hours per year.

• Note: Clarified February 4, 2019: Triennial periods: CeriFi has confirmed with the MO Board that new licensees are required to earn CPE as follows:
  • First Partial Calendar Year of Licensure (DOL - 12/31): No CPE is required.
  • Full Calendar Year 1: minimum annual credits required: 20, no ethics required.
  • Full Calendar Year 2: minimum annual credits required: 20, no ethics required.
  • Full Calendar Year 3: minimum annual credits required: 20; however, licensee needs to have 120 credits accrued between the full calendar Years 1 - 3, including 6 ethics credits. The ethics can be earned in any of the three years, in one course or multiple courses, as long as there are 6 credits earned over the 3-year period.
  • Note: Credits noted above are minimums. The MO Board recommends that licensees maintain 40 hours of CPE with 2 hours of them being ethics, per year so as to always be in compliance.

Rules for professionals licensed elsewhere.

The board may deem a nonresident applicant or licensee to have met the CPE requirements of this chapter by meeting the CPE requirements in the state in which the licensee resides or where the licensee’s principal office is located. Nonresidents may request approval by submitting written application to the board.

Who may be excused from all or part of this requirement.

Exceptions:

A licensee who is not practicing public accounting in any setting may be granted an inactive license at the discretion of the board and be exempted from the continuing professional education (CPE) requirements by the board.

The board may make exceptions to the requirements for CPE for reasons of individual hardship including health, military service, foreign residence, or other good cause.

Applicants or licensees requesting a waiver of CPE requirements shall do so in writing and shall provide documentation supporting the request if required by the board.

Inactive Licenses:

Inactive, Expired, and Lapsed Licenses- An individual not applying for renewal holds an expired license and may apply for late renewal through 12/31 of the year the license expired. Individuals who apply for a late license renewal are deemed to hold the license for the full calendar year and are responsible for meeting all CPE requirements.

A licensee who is not practicing public accounting, as defined in section 326.256.1(18), RSMo, in any setting may be granted an inactive license. An inactive licensee may use the CPA designation only with the word “inactive,” “retired,” or “ret.”

Licensees seeking an inactive license shall apply in writing on the form provided by the board and must submit biennial renewal applications in order to maintain inactive status.

Licensees applying for inactive status shall pay an inactive application fee and a biennial renewal fee as set forth by rule.

Individuals who hold a CPA certificate, and are not practicing public accounting in any form, are not required to hold an inactive license in order to continue to use the CPA designation as set forth in section 326.292, RSMo.

Licensees may allow their license to expire in lieu of an inactive license status. An individual not applying for renewal continues to hold an expired license and may apply for late renewal until the license period ends. At the end of the license period, the individual is deemed to hold a lapsed license. Licensees who hold an expired or lapsed license shall not practice public accounting nor use the CPA designation in any form, as provided by section 326.292, RSMo.

Individuals who hold a lapsed or inactive license may return to active status by applying for reinstatement of license (as defined in 20 CSR 2010-2.075).

CPE Required After Reinstatement:

A licensee does not need to complete CPE in the remainder of the calendar year following reinstatement.

Beginning January 1, 2020: Annual periods: Starting the calendar year following reinstatement, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.

• January 24, 2020: Note from CeriFi: CeriFi has confirmed that a reinstated licensee will have completed 40 credit hours with 2 credit hours in ethics in the annual period prior to submission of the reinstatement application. Then, once reinstated, no CPE is required for the remainder of the calendar year following the reinstatement date and the 40/2 CPE requirement will begin on January 1 following the reinstatement date.

Prior to January 1, 2020: Triennial periods: CeriFi has confirmed with the MO Board that following reinstatement, licensees are required to earn CPE the same as a new licensee as follows:

• First Partial Calendar Year of Reinstatement (Reinstatement Date - 12/31): No CPE is required.
• Full Calendar Year 1: minimum annual credits required: 20, no ethics required.
• Full Calendar Year 2: minimum annual credits required: 20, no ethics required.
• Full Calendar Year 3: minimum annual credits required: 20; however, licensee needs to have 120 credits accrued between the full calendar Years 1 - 3, including 6 ethics credits. The ethics can be earned in any of the three years, in one course or multiple courses, as long as there are 6 credits earned over the 3-year period.
• Note: Credits noted above are minimums. The MO Board recommends that licensees maintain 40 hours of CPE with 2 hours of them being ethics, per year so as to always be in compliance.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective May 30, 2021: The MO Board made minor updates to CPE rules, including:

• Acceptable Documentation has been updated (refer to "Method of Reporting" above).
• When five years has elapsed from the passage of the exam to the date of licensure, new licensees must complete CPE (refer to "Requirements for New Licensees" above).

Effective December 30, 2019: The MO Board has updated CPE rules. Changes are to become effective January 1, 2020 and include:

• New Annual Period: Beginning January 1, 2020, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.
• Grace Period: Beginning January 1, 2020: Licensees in good standing will be granted a grace period through March 1 after each calendar year to cure a CPE shortage for the preceding calendar year. Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.
• Curing CPE Deficiencies: Beginning January 1, 2021: A licensee in good standing may cure their CPE deficiencies due to a disallowance of courses or hours by the board as follows:
  1. A licensee shall have thirty (30) days from the date of notice of the board’s assertion of a licensee’s failure to comply with the annual qualifying CPE requirements to obtain qualifying CPE hours; and
  2. Licensees requesting to use the above cure period shall submit a written application to the board on a form provided by the board no later than thirty (30) days from the date of the board’s notice.
• Acceptance of blended learning, nano-learning, and technical reviewer credit types based on NASBA CPE Standards for Program Development (effective September 1, 2016).
• Authorship of published articles, books and other publications claimed for CPE shall not exceed two (2) hours in any calendar year.

General Characteristics of Accredited Education:

• Note from CeriFi: August 2017: CeriFi has confirmed with the MO Board that the Board follows "all NASBA Standards, including all the changes in the 2016 Standards." As a result of this, the content distributor has been updated to calculate credits for nano-learning and blended learning (as well as group-live, group-internet-based, and self-study) based on the NASBA 2016 Standards:
  • Group programs, independent study, and blended learning programs – A minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on).
  • Self study – A minimum of one-half credit must be awarded initially, but after the first full credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, and so on).
  • Nano learning – Credits must be awarded only as one-fifth credit (0.2 credit). A 20-minute program would have to be produced as two stand-alone nano learning programs.

Breakdown of Specific Requirements:

Effective January 30, 2013: Ethics: Commencing with CPE periods beginning on January 1, 2012, a minimum of six (6) hours of the required one hundred twenty (120) hours of CPE in a three- (3-) year period preceding renewal shall be in the area of ethics.

The MO Board approved significant rule changes that were to go into effect on January 1, 2003. However, as a result of administrative delays, the rule changes are not scheduled to be published in the Missouri Register until Fall 2003. Thus, it is actually expected that the new rules will be effective starting January 1, 2004. Highlights of the proposed rules include:

• Addition of a annual minimum requirement of 20 CPE credits of which 2 credits must be earned in Ethics.
• Adoption of the NASBA / AICPA's Statement on Standards for CPE as a replacement for the Board's specific rules regarding the standards for acceptable CPE and credit limitations. This rule change relaxes the CPE rules somewhat by allowing licensees the ability to earn 100 percent of their CPE credits through any format of approved education they choose.