Missouri CPA CPE Requirements

Missouri CPAs must complete 40 hours of continuing professional education each year to renew and maintain an active license. Within that annual total, licensees must complete 2 hours of ethics. Missouri’s current rules have used this annual framework since January 1, 2020.

This guide explains Missouri CPA CPE requirements for license renewal, including the annual hour requirement, ethics requirement, grace period, documentation rules, and accepted formats.

This page provides general educational information to help certified public accountants understand how Missouri determines CPA CPE requirements for license renewal, including annual reporting requirements, ethics requirements, documentation expectations, grace-period rules, and accepted course formats. 

Missouri CPA CPE Requirements at a Glance

The chart below summarizes the core CPE requirements every MO CPA should know:

License Renewal Date and CPE Reporting Period

Missouri’s current CPE requirement is annual. Licensees must complete 40 hours each year, including 2 hours of ethics. Board materials describe the grace period as January 1 through March 1 for shortages from the preceding calendar year, which ties the reporting structure to the calendar year.

Missouri CPA Continuing Education Requirements for License Renewal

Missouri requires a minimum of 40 CPE hours each year. The annual ethics requirement is included within, not in addition to, the 40-hour total. Missouri also accepts a broad range of qualifying formats under the NASBA-AICPA Statement on Standards.

Ethics Requirement

Missouri requires 2 hours of ethics each year. MOCPA’s current state-specific ethics course and the Board-linked requirements summary both reflect the annual 2-hour ethics requirement.

Subject-Matter Allocation

Missouri does not impose a broader subject-matter allocation for general renewal beyond the ethics requirement in the materials reviewed. The core rule is that the program must meet the current Statement on Standards for Continuing Professional Education Programs or other standards acceptable to the Board.

Self-Study and Accepted Formats

Missouri accepts self-study, blended learning, nano learning, independent study under a CPE sponsor, instructor credit, technical reviewer credit, college courses in accounting-related fields, and limited authorship credit. MOCPA also notes that 100 percent of CPE may be taken as self-study under the current standards.

Grace Period and Cure Period

Licensees in good standing may use a grace period from January 1 through March 1 each year to cure a CPE shortage for the preceding calendar year. If the Board disallows course hours during an audit, the licensee has 30 days to obtain qualifying replacement CPE.

Reporting and Documentation

Missouri places responsibility for documenting the acceptability of the program and the validity of the credits on the applicant. Board materials say licensees should retain documentation for five years following completion of each learning activity.

First Reporting Period / Newly Licensed CPAs

Applicants applying for their initial permit to practice in Missouri are not required to complete continuing education courses to receive that initial permit.

Nonresident CPAs

NASBA’s Missouri requirements page states that if a nonresident licensee’s principal office state or state of residence has no CPE requirements for renewal, the nonresident licensee must comply with Missouri’s CPE requirements.

Missouri CPA CPE Courses: What to Know

Missouri accepts CPE credits for programs that meet the current NASBA-AICPA Statement on Standards or other standards acceptable to the Board. In practice, Missouri licensees have broad format flexibility, but the courses still need to qualify under the Board’s standards.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Missouri CPAs through accessible, on-demand learning. While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to align with Missouri CPA CPE requirements when completed and documented in accordance with state rules. Licensees remain responsible for making sure any course they complete fits Missouri’s annual hour requirement, ethics requirement, and documentation rules.
CPAs remain responsible for:

• Meeting Missouri’s 40-hour annual CPE requirement
• Completing 2 hours of ethics each year
• Reporting only completed qualifying hours
• Using the grace period properly if needed
• Keeping supporting documentation for five years

LumiQ does not determine a licensee’s individual Missouri CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Missouri CPA License Renewal

The Missouri State Board of Accountancy is the final authority on Missouri CPA license renewal and continuing education compliance. Licensees should treat Missouri statutes, rules, and current Board guidance as controlling.

Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.