CPA Requirements for Missouri: Your Complete Guide

Missouri is the home of the mule capital of the world and the birthplace of Mark Twain. It’s also a great place to become a CPA.

You might be wondering, what makes Missouri so special?

For one, Missouri CPA requirements can be completed within just a few years of earning your bachelor’s degree in Accounting. However, like all states, with secure CPA licensure in Missouri, there are educational, exam, and experience rules and requirements that you must meet. Upon completion, you’ll complete your CPA license application.

I’ll review Missouri’s requirements for CPA candidates and the steps you need to take to become certified.

Key Takeaways

• Educational Path: Becoming a CPA in Missouri typically requires a five-year program: a four-year bachelor’s degree with 120 credit hours plus an additional year to reach 150 credit hours. Candidates need at least 120 credit hours, including specific accounting and business courses, to sit for the CPA exam.
• CPA Examination: To earn licensure, candidates must pass the four-part CPA Exam, covering three core areas and one chosen discipline. All sections must be passed within 18 to 30 months (state-specific), with unlimited attempts allowed within this time frame.
• Ethics and Experience: Candidates must complete the AICPA Ethics Exam, a 45-question open-book test ($295, valid for one year), and gain 2,000 hours of verified accounting experience or 4,000 hours for an auditing license.
• Licensure and Renewal: After passing all requirements, candidates submit a licensure application, including transcripts and verified experience. Missouri CPAs must renew their license every two years, completing 40 hours of continuing education annually, including ethics training.

Missouri State Board Educational Requirements

You’ll spend at least six years completing the education requirements to become a CPA. This includes four years to earn your baccalaureate degree and an additional minimum of two years to sit for the CPA and complete a total of other credit hours of education after passing the test.

You’ll first need to pass the CPA examination, which requires 120 semester credit hours, including at least 24 semester hours in accounting, as well as 24 semester hours in general accounting courses in Missouri.

Next, you’ll need a minimum of 150 semester credit hours of education with six additional hours in both accounting and general business courses before you can apply for your license.

CPA Exam Requirements for Missouri

Once you’ve completed the educational requirements, you must prove your knowledge by passing a series of tests. This includes the four-part Uniform CPA Examination and the AICPA Ethics Exam.

Let’s take a closer look:

CPA Exam

Before taking the CPA exam, you must prove your eligibility by completing the CPA exam application via NASBA’s CPA Portal. Then, you’ll receive a Notice to Schedule (NTS), which gives you access to Prometric to schedule your test day. This step must be completed within six months of receipt of your NTS.

The Uniform CPA examination comprises four parts: three core sections and a discipline section. The core sections cover Taxation and Regulation (REG), Financial Accounting and Reporting (FAR), and Auditing and Attestation (AUD), all of which must be taken and passed. Test takers can select one of the following discipline sections to pass to earn their licensure: Tax Compliance and Planning (TCP), Information Systems and Controls (ISC), or Business Analysis and Reporting (BAR).

Here is a visualization so you get the full picture of how long the CPA exam is, along with the number of multiple-choice questions and task-based simulations of the CPA exam sections.

Each section of the CPA exam is rigorous and designed to test your knowledge of Missouri CPA requirements. While there is no limit to the number of times you can take each test section, you must complete and pass all four sections within 30 months to move on.

I recommend using a CPA exam prep course, like Becker or Gleim, to help you pass the CPA exam on your first try. With one of these CPA exam services, you can access valuable tools like study guides, modules, and practice tests to help you prepare.

AICPA Ethics Exam

The AICPA Ethics Exam is a 45-question open-book, multiple-choice test with an estimated one-hour duration. It covers the ethical principles and independence requirements that you’ll need to be familiar with as an accounting professional.

The cost of the exam is $295. Upon exam completion, you can immediately save or print your certificate, which will be needed for your CPA licensure application.

You can take this exam at any point in the licensure process, but it’s important to note that it is only valid for one year from the date of purchase. Look at the Missouri Society of Certified Public Accountants (MOCPA) website to learn more about the exam or order your test.

Experience Requirements

Here’s how the experience requirements work in Missouri:

Once you’ve completed your education and passed all sections of the CPA exam, it’s time to gain real-world experience to qualify for licensure. Missouri requires candidates to complete 2,000 hours of relevant accounting work experience. This can be achieved through either full-time or part-time employment, and the hours should be completed within a one- to three-year timeframe.

If you’re aiming for licensure in auditing specifically, Missouri requires 4,000 hours of accounting experience, including at least one year dedicated to auditing. This experience must span at least two years.

All work experience needs to be verified by a currently licensed CPA, covering tasks that involve accounting and meet Missouri’s criteria for CPA licensure.

CPA License Application Process

The final step to CPA licensure is submitting your application. The CPA license application includes six sections: Individual Information, Experience Information, Endorser Information, Endorser’s Attestation, Continuing Education, and Educational Qualifications.

Section One: Individual Information

You’ll need to list your personal information, including your full name, mailing address, and the business address of your current employer, as well as your email, telephone number, date of birth, and social security number. If you’ve ever been known as any other name, you’ll need to list that, too.

Section Two: Experience Information

Next, you’ll be asked to document the dates you took your CPA exam and Ethics exams and who administered them. You’ll also need dates that correlate with the work experience you’ve completed and the name, contact information, and location of the licensed CPA who endorses this experience.

Section Three and Four: Endorser Information and Attestation

The Endorser Information and Attestation sections require details about your endorser, including their name, address, phone number, email address, and state where they are currently licensed. The Attestation section should include the endorser’s signature. It’s important to remember to sign and date this section before giving it to the endorser for validity.

Section Five: Continuing Education

If you’re obtaining your Missouri license for the first time, the Continuing Education section of the application does not apply to you. We’ll talk more about these requirements in the next section.

Section Six: Educational Requirements

In the final section of the application, Educational Qualifications, you must include certified transcripts from all schools you’ve attended while pursuing your license. You can enclose them with your application or request to have them mailed directly to the Missouri State Board.

Make sure these documents include the name and location of the school, the dates you attended, the degree type acquired, and the date you received your degree.

Finally, include a professional-looking 2×2 photograph of yourself and enclose a check or money order in the amount of $90.00 payable to the Missouri State Board of Accountancy. This fee covers a $25.00 charge for your ornamental wall hanging and a $65.00 fee for your license.

It’s important to note that your application must be signed in the presence of a notary.

Missouri CPA Requirements: Renewal

After obtaining your CPA license in Missouri, you’ll need to renew it every two years. To fulfill renewal requirements, you must complete 40 hours of continuing professional education (CPE) annually, including at least two hours focused on ethics. This requirement applies to all license holders except those applying for their initial CPA license.

You’re responsible for ensuring that all CPE programs meet Missouri’s standards. It’s recommended that documentation of completed CPE courses be kept for at least five years in case of an audit or verification request.

Conclusion

In addition to being the home of mules and the birthplace of Mark Twain, Missouri provides an accessible path for aspiring CPAs. With clear, structured requirements and opportunities for advancement, it’s an ideal state for those seeking to elevate their accounting career.

Whether you’re just starting out or looking to finalize your CPA journey, Missouri’s process is straightforward—from education and exams to gaining valuable experience. Once certified, maintaining your licensure ensures you stay current and relevant in the ever-evolving field of accounting. Missouri offers more than just history—it offers a future.

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