License Renewal Date
9/30 biennially
CPE Reporting Period
1/1 to 12/31 over a three year rolling period
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
6 hours
Other Subject Area Requirements
None
Credit Limitations
None
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. If a non-resident licensee’s principal office state 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.
Contact Info
PO Box 613
Jefferson City, MO 65102
Phone: 573-751-0012
Fax: 573-751-0890
Email: mosba@pr.mo.gov
Website: https://pr.mo.gov/accountancy.asp