Missouri requires annual CPE reporting of 40 hours each year. License renewal happens every two years on Sept. 30, but CPE reporting runs Jan. 1 through Dec. 31 each year.
Annual CPE requirements
CPAs licensed in Missouri complete 40 hours of CPE each calendar year.
The reporting period runs Jan. 1 through Dec. 31. Within those 40 hours, 2 hours must cover ethics — either regulatory (AICPA professional conduct, Circular 230) or behavioral ethics topics.
New licensees receive their initial permit without completing CPE first. The annual requirement starts with the first full reporting period after licensure.
CPE reporting and renewal
Missouri separates CPE reporting from license renewal. CPE is reported annually (Jan. 1 through Dec. 31). Licenses renew biennially on Sept. 30 of odd-numbered years.
This means you report CPE twice during each biennial license period — once per calendar year — while renewing your license only once every two years.
Grace period
If you are short on hours at year-end, Missouri provides a grace period from Jan. 1 through March 1 of the following year to cure the deficiency.
To use the grace period:
- Your license must be in good standing.
- You must submit a written application to the board on the prescribed form.
- CPE hours earned during the grace period can be used only once and cannot be counted toward the next year.
Example: If you complete 37 hours during the reporting year, you may earn 3 additional hours between Jan. 1 and March 1 and apply them to the prior year. Those 3 hours cannot also count toward the current year.
Credit limitations and calculations
Missouri caps certain credit types:
- Authored published material: 2 hours maximum per year.
College or university courses may count toward CPE but must relate to the accounting profession.
Instruction credit
Teaching earns credit equal to presentation time plus preparation. Preparation credit is limited to two times presentation time. Repeat instruction of the same course qualifies only if the material has substantially changed.
Partial credit
Missouri applies partial credit rules by program type:
- Group programs and blended learning: Minimum 1 hour to start. After the first full hour, credit may be earned in one-fifth or one-half hour increments.
- Self-study programs: Minimum one-half credit (30 minutes) initially. After the first full hour, credit may be earned in one-fifth or one-half hour increments.
- Nano learning: Earns one-fifth credit hour per program.
University and college courses
Academic credit converts to CPE using standard formulas:
- 1 semester hour equals 15 CPE hours.
- 1 quarter hour equals 10 CPE hours.
- Noncredit courses: 1 classroom hour equals 1 qualifying CPE hour.
Approved providers
Missouri accepts CPE from NASBA Registry sponsors. The board does not pre-approve individual programs or maintain separate sponsor agreements.
Nonresident exemption
Nonresident licensees may satisfy Missouri’s CPE requirement by meeting the requirements of their principal office state or state of residence. If that state has no CPE requirements, the nonresident licensee must comply with Missouri’s 40-hour annual requirement.
Recordkeeping and audits
Keep CPE documentation for five years after completing each learning activity. Missouri conducts random CPE audits on a continuous basis, not just at renewal.
Responsibility for proving acceptability and validity of credits rests with the licensee. A certificate from a NASBA Registry sponsor typically supports compliance, but you should retain full records.