Missouri CPA CPE Requirements — December 31, 2026 Annual Deadline

Q: Do Missouri CPAs need extra CPE for attest/audit work?

Yes. Missouri CPAs who perform attest or compilation services must ensure their technical competence in accounting and auditing (A&A). While Missouri does not mandate a specific A&A hour minimum separate from the 40-hour total, AICPA standards and peer review requirements effectively require meaningful A&A CPE. Many practitioners target at least 8 hours of A&A CPE per year to maintain audit-ready competence.

40 CPE hours/year

2 Ethics hours/year

20 Max self-study hrs

Dec 31 Annual deadline

5 yrs Record retention

Missouri CPE at a Glance

The Missouri State Board of Accountancy (MBOA) requires every active CPA licensee to complete 40 CPE hours per calendar year, with all hours counted and reported by December 31. Missouri's CPE cycle is annual — not triennial — meaning you cannot average hours over multiple years or roll over surplus hours.

While Missouri CPA licenses are renewed on a triennial (3-year) schedule, the CPE obligation is measured each calendar year. Even in years when your license is not up for renewal, you must still complete the full 40 hours by December 31.

Key distinction: Missouri's license renewal is triennial, but CPE is annual. Many out-of-state CPAs adding a Missouri license incorrectly assume they can spread CPE over the 3-year renewal cycle. They cannot. Forty hours are required every December 31.

Ethics CPE: Missouri's 2-Hour Requirement

Missouri mandates 2 hours of professional ethics CPE per year. The ethics content must address professional conduct and ethical responsibilities of CPAs. Missouri-specific rules, regulations, and legal obligations of Missouri licensees are strongly recommended in your ethics curriculum to ensure compliance with MBOA expectations.

Ethics timing tip: Ethics CPE fills fast in Q4. Register for a MOCPA ethics course or AICPA ethics webinar in Q1 or Q2. You'll have more options and avoid the December rush when every CPA in Missouri is scrambling for the same seats.

What counts as ethics CPE in Missouri?

AICPA Code of Professional Conduct courses
Missouri-specific CPA ethics and laws courses (covering MBOA rules)
MOCPA ethics seminars and webinars
State society ethics courses from NASBA-registered sponsors
Does NOT qualify: General business ethics, personal ethics, or compliance training not specific to the CPA profession

Self-Study Limit: The 50% Cap

Missouri caps self-study CPE at 50% of annual hours — a maximum of 20 hours. The remaining 20 hours must be interactive instruction: group-live seminars, interactive webinars, or other formats requiring real-time participation and engagement.

What counts as interactive (non-self-study)?

In-person MOCPA seminars and conferences
Live webinars with polling, Q&A, or group interaction
University courses taken for graduate credit
Employer-sponsored in-house training with an instructor
Firm-led CPE sessions with live presenters

What counts as self-study?

On-demand online courses (pre-recorded, no live instructor)
Reading-based CPE modules with a final exam
Self-directed software tutorials from approved CPE sponsors

Watch the delivery method label: Some platforms list courses as "self-study" even when they are recorded webinars. Review the delivery method field on your certificate carefully. Missouri auditors check this. If your certificate does not specify the delivery method, contact the provider to get an amended certificate before you file.

Approved CPE Providers for Missouri

Missouri accepts CPE from providers registered with the NASBA National Registry of CPE Sponsors and from providers directly approved by the Missouri State Board of Accountancy. Check the NASBA Registry at nasbaregistry.org or confirm with MBOA before enrolling.

MOCPA Missouri Society of CPAs — primary in-state provider

AICPA National, NASBA-registered, wide catalog

Surgent CPE Self-study + webinars, NASBA-registered

Becker CPE Self-study platform, NASBA-registered

CPE Depot / CPA Academy Free webinars, NASBA-registered

Illumeo On-demand self-study, NASBA-registered

Big 4 / national firms Internal CPE programs — confirm NASBA or MBOA approval

University courses Graduate-level credit courses qualify

Attest and A&A CPE for Missouri CPAs

Missouri does not mandate a separate minimum number of accounting and auditing (A&A) CPE hours as a carved-out sub-requirement within the 40-hour total. However, two external pressures effectively require meaningful A&A CPE if you perform attest or compilation services:

AICPA peer review standards: Firms performing attest services must demonstrate technical competence through CPE. Peer reviewers will look for A&A CPE in your record. Practitioners who cannot show recent A&A education face findings.
Yellow Book (Government Auditing Standards): If you audit governmental entities or federal programs, the Yellow Book requires 80 hours of CPE every 2 years, with at least 24 hours in governmental auditing subjects. This is separate from and in addition to Missouri's base 40-hour annual requirement.

A practical benchmark: most Missouri CPAs performing attest work target 8–16 hours of A&A CPE per year to stay peer-review-ready and technically current.

Attest CPAs: Track A&A hours as a separate subcategory in your CPE log. When your peer review comes, you'll want to show a clear record of recent A&A education — not just the total hour count.

No Carryover Policy

Missouri does not allow excess CPE hours to carry forward. If you complete 52 hours this year, the extra 12 hours are forfeited — they do not reduce next year's 40-hour requirement. Plan each year as a standalone annual cycle.

Record Retention Requirements

Missouri CPAs must retain CPE documentation for 5 years. Each certificate should show:

Provider/sponsor name (and NASBA registry number, if applicable)
Course title and subject area
Delivery method (group-live, group-internet, self-study, etc.)
Date of completion
Number of CPE hours awarded
Your name or verification of completion

MBOA audits a percentage of licensees each year. If selected, you will need to produce all supporting documentation within the timeframe specified in the audit notice.

6-Step Annual CPE Plan for Missouri CPAs

Verify your requirement in January: Log in to the MBOA online portal and confirm your CPE obligation for the current year. New licensees or those returning from inactive status may have a prorated requirement.
Book ethics CPE by March: Register for a 2-hour ethics course from MOCPA or an AICPA provider. Ethics availability narrows dramatically in Q4. Complete it early and cross it off.
Schedule live/interactive hours for Q1–Q2: Reserve at least 20 hours of group-live or interactive webinar CPE before summer. MOCPA's spring conferences and AICPA spring offerings are the most cost-effective block options.
Fill remaining hours with self-study in Q2–Q3: Use your 20-hour self-study budget for on-demand courses on topics relevant to your practice area: tax law updates, technology tools, or advisory skills.
Set a November 30 checkpoint: Count your hours by November 30. With one month to go, any gap under 10 hours is closable with MOCPA webinars or online courses. A gap over 10 hours needs immediate action.
Archive certificates before December 31: Before the deadline, confirm all certificates are saved and your CPE log is complete. Organize by delivery method so self-study and interactive hours are clearly separated for any future audit.

Missouri vs. Border States: CPE Comparison

Missouri CPAs who also hold licenses in Kansas, Illinois, or Arkansas face different rules in each jurisdiction. CPE taken once generally satisfies multiple states, but each state's minimums and deadlines apply independently.

State	Annual Req.	Cycle	Ethics	Self-Study Cap	Deadline
Missouri	40 hrs/year	Annual	2 hrs/year	20 hrs (50%)	Dec 31
Kansas	80 hrs/2 years	Biennial	2 hrs/2 years	40 hrs (50%)	Dec 31
Illinois	120 hrs/3 years	Triennial	4 hrs/3 years	60 hrs (50%)	Sep 30
Arkansas	40 hrs/year	Annual	2 hrs/year	20 hrs (50%)	Dec 31
Tennessee	80 hrs/2 years	Biennial	2 hrs/2 years	40 hrs (50%)	Dec 31

Multi-state tip: If you hold a Missouri license and a Kansas license, your CPE taken in a given year generally counts for both — provided the provider is NASBA-registered. However, Kansas's biennial cycle means you need to track two separate compliance windows. Use a spreadsheet or tracking tool to log which hours apply to which state.

Common CPE Audit Triggers in Missouri

MBOA selects licensees for CPE audits based on random selection and risk signals. These mistakes commonly draw scrutiny:

Self-study over 50%: Claiming more than 20 self-study hours triggers automatic review in most cases.
Missing delivery method on certificates: Certificates without a delivery method cannot be easily classified as self-study or interactive.
Non-NASBA providers: CPE from unregistered sponsors may not qualify. MBOA can disallow hours.
Ethics hours from general business courses: "Business ethics" or compliance training without CPA-specific professional conduct content typically does not satisfy the ethics requirement.
Reporting rounded hours: Always use exact CPE hour credits as shown on your certificate, including half-hour (0.5) increments.

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Frequently Asked Questions: Missouri CPA CPE

How many CPE hours do Missouri CPAs need each year?

Missouri CPAs must complete 40 CPE hours per calendar year. All 40 hours must be completed by December 31. There is no triennial averaging — the full 40 hours are required every year.

What is the CPE deadline for Missouri CPAs?

The CPE deadline for Missouri CPAs is December 31 of each calendar year. Missouri uses an annual reporting period, not a triennial cycle. CPE hours do not carry over to the following year.

Does Missouri require ethics CPE?

Yes. Missouri CPAs must complete 2 hours of professional ethics CPE per year. The ethics content must cover professional ethics relevant to accounting, and Missouri-specific rules and regulations content is strongly encouraged. General business ethics does not typically satisfy this requirement.

How many self-study CPE hours can Missouri CPAs count?

Missouri allows up to 50% of the 40-hour requirement — a maximum of 20 hours — to be completed through self-study courses. The remaining 20 hours must be interactive or group-live instruction. Self-study courses must be from NASBA-registered sponsors or MBOA-approved providers.

Which CPE providers are approved for Missouri CPAs?

Missouri accepts CPE from NASBA Registry-registered sponsors and providers approved by the Missouri State Board of Accountancy (MBOA). MOCPA programs, university courses for graduate credit, and programs from the AICPA, state CPA societies, and national firms also qualify. Always verify sponsor registration before enrolling.

Do Missouri CPAs need extra CPE for attest/audit work?

Missouri does not mandate a specific A&A hour minimum separate from the 40-hour total. However, AICPA standards and peer review requirements effectively require meaningful A&A CPE. Many practitioners target at least 8 hours of A&A CPE per year to maintain audit-ready competence. Yellow Book auditors face a separate 80-hour/2-year requirement.

Can Missouri CPAs carry over excess CPE hours to the next year?

No. Missouri does not allow carryover of excess CPE hours. Any hours completed above the 40-hour annual requirement do not count toward the following year. You must complete a fresh 40 hours by December 31 each year.

When does Missouri CPA license renewal happen?

Missouri CPA licenses renew on a triennial (3-year) cycle. However, CPE is measured and required annually — 40 hours per calendar year — not over the full 3-year period. Even in non-renewal years, you must complete your 40 hours by December 31.

What happens if a Missouri CPA misses the December 31 CPE deadline?

Failure to complete the required 40 CPE hours by December 31 can result in license suspension or non-renewal by the Missouri State Board of Accountancy. CPAs who discover a shortfall should contact MBOA promptly, as hardship or late-completion provisions may apply in limited circumstances.

Does Missouri have a separate CPE requirement for new CPA licensees?

Missouri new licensees who receive their CPA license partway through the year are generally subject to a prorated CPE requirement for that partial year. For subsequent full calendar years, the standard 40-hour annual requirement applies. New licensees should confirm their specific obligation with MBOA.

How does Missouri CPE compare to Kansas or Illinois for border-state CPAs?

Missouri (40 hrs/yr, Dec 31 deadline) is similar to Arkansas (40 hrs/yr, Dec 31). Kansas requires 80 hours over 2 years with a December 31 deadline. Illinois requires 120 hours over 3 years with a September 30 deadline. Multi-state CPAs must meet each state's specific requirements separately. CPE taken once usually counts for all states where you hold a license, provided the sponsor is NASBA-registered.