Missouri

Date of Last Revision:    3/6/2024

License Renewal Date
9/30 biennially

CPE Reporting Period
Effective January 1, 2020 - Reporting Period will be 1/1 to 12/31 on an annual basis

General Requirement
Effective January 1, 2020, 40 hours per reporting period

Ethics Requirement
Effective January 1, 2020: Two (2) hours per reporting period

Other Subject Area Requirements
None

Credit Limitations
Authored Published Material: Effective January 1, 2020 - Two (2) hours maximum per reporting period

College/University: Effective January 1, 2020 - Must be related to the accounting profession

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is only accepted if the material is substantially changed.
• Partial Credit:
  • Group programs and blended learning programs must be a minimum of one hour, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned.
  • Self study programs must be a minimum of one-half credit initially, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned.
  • Nano learning is earned at one-fifth credit hour.
• University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

• Exemption: A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located or state of residence. If a non-resident licensee's principal office state or state of residence has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.
• Missouri accepts CPE credits for programs offered by National Registry sponsors.  
• Grace Period: Licensees in good standing will be granted a grace period from January 1st through March 1st each calendar year to cure a CPE shortage for the preceding calendar year. Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.