Missouri State Board of Accountancy · 20 CSR 2010
Missouri CPAs must complete 40 hours of continuing professional education in each calendar year, including 2 hours of ethics. The reporting period runs January 1 to December 31 annually, and licensees in good standing are granted a 60-day grace period until March 1 to make up any shortage from the preceding year.
Missouri's rules changed on January 1, 2020. Before then the requirement was 120 hours over a rolling three-year period with 6 ethics hours per cycle and a 20-hour annual minimum. Several published summaries still describe the old model.
One square equals one CPE hour in the calendar year.
| Total CPE hours | 40 hours per calendar year, effective January 1, 2020 |
|---|---|
| Reporting period | January 1 to December 31, annually |
| CPE completion deadline | December 31, with a grace period to March 1 |
| License renewal | September 30, biennially |
| Ethics requirement | 2 hours per year, included within the 40-hour total. Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify. |
| Grace period | Licensees in good standing are granted 60 days, until March 1, to make up a CPE shortage from the preceding calendar year |
| Disallowed hours | If the Board disallows course hours on audit, the licensee has 30 days to obtain qualifying CPE |
| Subject minimums | None beyond ethics. All NASBA subject areas qualify. |
| Authored published material | Maximum 2 hours per reporting period |
| University/college | Must be related to the accounting profession |
| Instruction | Credit equals presentation plus preparation, with preparation limited to two times presentation. Repeat instruction of the same course is accepted only if the material is substantially changed. |
| Self-study | All 40 hours may be completed through self-study. Nano learning from NASBA-approved sponsors also qualifies. |
| Carryover | Not permitted |
| Initial permit | Applicants for an initial permit to practice are not required to complete CPE to receive it |
| Non-resident reciprocity | Non-residents may satisfy Missouri's requirements by meeting those of their principal office state. If that state has no CPE requirement, Missouri's standards apply. |
Planning around the old 120-hour rolling cycle. Since January 1, 2020, Missouri has required 40 hours every calendar year with 2 ethics hours annually. A CPA still working to the pre-2020 model — 20 hours a year with 6 ethics per three-year cycle — will fall short every single year.
Satisfies the annual two-hour Missouri ethics requirement. Missouri accepts regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics, and recognizes programs offered by National Registry sponsors.
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Missouri specifies all NASBA subject areas as qualifying for CPE
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Missouri reports CPE annually but renews licenses biennially, and it offers one of the few formal grace periods in the country.
The calendar year is the unit of measurement. Every year stands on its own.
Excess hours cannot be carried into the next year.
Licensees in good standing may earn credits for the prior calendar year up to March 1. Available since January 1, 2021.
Applicants attest on the Board's application that they have met the requirements for participation in a program of continuous learning.
If the Board disallows any of a licensee's course hours on audit, the licensee has 30 days to obtain qualifying CPE.
Missouri replaced a rolling three-year framework with a straightforward annual one. If you are working from an older summary, these are the differences.
Missouri CPAs need 40 hours of continuing professional education each calendar year, including 2 hours of ethics.
The ethics requirement is included within, not in addition to, the 40-hour total. There are no other subject-area requirements.
No. Since January 1, 2020, Missouri has required 40 hours annually rather than 120 hours over a rolling three-year period.
Before 2020 the standards required at least 120 hours over the past three years, including six hours of ethics per reporting cycle, with a minimum of 20 hours each year. Assuming the old model is still in effect is the most common Missouri compliance error.
The Missouri CPE reporting period runs January 1 to December 31, annually.
License renewal is on a different schedule: September 30, biennially. The annual reporting requirement means Missouri CPAs must stay compliant every year regardless of when the license renews.
Two hours of ethics in each calendar year.
Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify. The hours count within the 40-hour annual total.
Licensees in good standing are granted a 60-day grace period, until March 1, to make up any CPE shortage from the preceding calendar year.
This has applied since January 1, 2021. Credits earned in that window count toward the prior year.
On audit, if the Board disallows any of a licensee's course hours, the licensee has 30 days to obtain qualifying CPE.
This is separate from the March 1 grace period and applies specifically to hours rejected during an audit.
No. Hours that exceed the number required for the current reporting period may not be carried forward.
Because Missouri reports annually, consistency matters more than accumulating large numbers of credits at once.
No. Beyond the 2-hour annual ethics requirement, Missouri sets no additional subject-area requirements.
The Missouri State Board of Accountancy specifies all NASBA subject areas as qualifying subject areas for CPE.
Yes. A Missouri CPA can complete 100% of the required hours through self-study.
Nano learning is also approved, provided the courses come from NASBA-approved sponsors. Missouri accepts CPE credits for programs offered by National Registry sponsors.
Applicants applying for their initial permit to practice in Missouri are not required to complete continuing education courses to receive that initial permit.
The newly certified CPA is exempt from the CPE requirement for the initial reporting cycle after certification. The annual requirement applies from the following cycle.
Authored published material is capped at 2 hours per reporting period. Instruction credit equals presentation plus preparation, with preparation limited to two times presentation.
Repeat instruction of the same course is accepted only if the material is substantially changed. No additional credit is allowed for simply repeating a lecture.
Yes, provided the course is related to the accounting profession.
Group programs and blended learning programs must be a minimum of one hour, though credit may then be earned in one-fifth or one-half hour increments after the first full hour.
Yes. Non-resident CPAs can satisfy Missouri's requirements by meeting the CPE standards of their principal office state.
If the principal office state does not have CPE requirements, Missouri's standards apply in full.
| Agency | Missouri State Board of Accountancy, Division of Professional Registration |
|---|---|
| Address | P.O. Box 613, Jefferson City, MO 65102 |
| Phone | (573) 751-0012 |
| Website | pr.mo.gov/accountancy |
| State society | MOCPA — Missouri CPE requirements |
This page summarizes Missouri CPE rules for general informational purposes and is reviewed against the Missouri State Board of Accountancy's published guidance, including the rule changes effective January 1, 2020. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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