State CPA CPE Licensing Requirements

Missouri CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: Accepted
Renewal Date: 9/30 biennially
Reporting Period: 1/1 to 12/31 triennially
Required Hours: 120 hours, with a minimum of 20 hours of CPE in each calendar year.
Ethics Required: 6 hours every 3 year period. The prior rule was 2 hours every year.
Subject Rqmts: None
Credit Limits:
  • Self-study must be interactive.
  • For the writer to receive CPE credit, the article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication.
  • Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research.
  • University or college courses: Credit courses - Each semester hour credit equals 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour
Other Policies:
Contact Info: Missouri State Board of Accountancy
PO Box 613
Jefferson City, MO 65102
Phone: 573-751-0012
Fax: 573-751-0890
Web address:

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