Missouri CPA CPE Requirements (2026): 40 Hours Every Year
Requirements Overview
Missouri requires 40 hours of continuing professional education per calendar year, with 2 hours devoted to ethics. While license renewal is biennial (September 30 of odd-numbered years), CPE must be completed annually. The Board accepts courses from NASBA National Registry sponsors, and 100% of CPE may be taken as self-study.
New licensees applying for their initial permit are exempt from CPE. Non-resident CPAs meeting their home state's requirements also satisfy Missouri's mandate, provided that state has CPE requirements in place. Governmental auditors performing limited GAGAS work (under 20% of time annually) are exempt from the standard requirement but must complete 24 hours in government-related subjects every two years.
Missouri does not allow carry-over of excess hours, but a 60-day grace period from January 1 to March 1 lets CPAs in good standing cure prior-year shortages through a written board application. If the Board disallows hours in an audit, a 30-day cure period allows the CPA to obtain qualifying replacement CPE. Nano learning is accepted in one-fifth credit hour increments.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 2 | Every renewal | 2 hours per annual reporting period, included in the 40-hour requirement. |
Renewal Pathways
Exemptions
- New Licensee (Initial Permit) — Applicants applying for their initial permit to practice in Missouri are not required to complete CPE to receive their initial permits.
- Non-Resident CPA — Non-residents meeting CPE requirements in their principal office state or residence state satisfy Missouri requirements, if that state has requirements.
- Governmental Auditors (Limited GAGAS) — Governmental auditors performing limited GAGAS work (under 20% of time annually) are exempt from the 80-hour requirement but must complete 24 hours in government-related subjects every two years.Must complete 24 hours in government-related subjects every two years
How You Can Complete Your CE
Missouri CPE Rules & Limits
Details specific to Missouri that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision identified. Grace period until March 1 annually allows CPAs in good standing to cure prior-year CPE shortages via written board application.
- 100% of CPE may be taken as self-study.
- Authored published material: maximum 2 hours per reporting period.
- Instruction credit: presentation plus preparation, preparation limited to two times presentation.
- Grace period: 60 days (January 1 to March 1) for CPAs in good standing to cure prior-year CPE shortages.
- Post-audit cure period: 30 days to obtain qualifying CPE if board disallows course hours.
- License renewal is biennial on September 30 of odd-numbered years, but CPE is required annually.
- University courses: 15 CPE per semester hour; 10 CPE per quarter hour.
- Nano learning accepted in one-fifth credit hour increments.
Provider Requirements
Missouri accepts CPE from NASBA National Registry sponsors.
Tips for Missouri CPAs
- CPE is required every year even though license renewal is biennial — do not wait until renewal year to complete your hours.
- The 60-day grace period (through March 1) is a safety net, not a deadline extension — plan to finish by December 31.
- Missouri allows 100% self-study, giving maximum flexibility for online learners.
- Non-residents can satisfy Missouri requirements through their home state's CPE, but only if that state has requirements.
Sources
Each figure on this page is taken directly from the Missouri State Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.